Taxation FAQ

Tax Information

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NOTE: These FAQ are for informational purposes only and is not legal or tax advice, nor to be construed as such. Please consult with your legal or tax advisor regarding your tax obligations.

How does US withholding tax affect me?

Intel Corporation makes every effort to comply with U.S. tax laws including applicable withholding tax on payments it makes to developers located inside or outside the U.S. The U.S. tax laws generally require that U.S. companies making payments to U.S. residents withhold tax at a rate of 28%. However, you can request an exemption.

The U.S. tax laws generally require that U.S. companies making royalty payments to non-U.S. residents withhold tax at rate of 30%. However, you may be eligible for an exemption or reduced rate due to an income tax treaty between your country and the U.S.

Where can I find more information from the Internal Revenue Service (IRS)?

Intel cannot provide tax advice to you. If you have questions, the Internal Revenue Service has a website (www.irs.gov) where you may be able to get the appropriate forms and instructions you may need.

The IRS also provides publications on their website that may be of help to you (e.g. Publications 515, Withholding of Tax on Nonresident Aliens and Foreign Entities and 519, U.S. Tax Guide for Aliens.)

Taxpayers located outside the U.S. may also contact the IRS by mail at Internal Revenue Service, P.O. Box 920, Bensalem, PA 19020; Or you may telephone or FAX the Philadelphia Service Center office at Tel: 215-516-2000 (not toll-free) or Fax: 215-516-2555. Phone service available from 6:00 am to 11:00 pm (EST) M-F

 

If I am a US developer, how do I claim an exemption from back-up withholding?

You must complete a W-9 and mail it to: Intel Corporation, Intel Cloud Service Program Tax Forms, Mailstop JF4-265, 2111 NE 25th Ave, Hillsboro, OR 97124, USA.

Upon receipt of a properly completed W-9, Intel will mark your account as tax exempt within five (5) business days. Intel will not reimburse you for any tax withheld prior to marking your account as exempt.

If a W-9 form is not submitted then U.S. tax laws require Intel to back-up withhold at a rate of 28% from the payment to the US developer.

I am a US developer, what year-end tax reports will you provide?

By January 31st each year Intel will mail you a 1099 including the previous year’s total revenue payments and any back-up withholding. Intel will send you a 1099 even if you were exempt throughout the previous year.

I am a non-US developer. How can I find out if my country has a tax treaty with the US?

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities or Publication 901, U.S. Tax Treaties provides some information regarding tax treaties between US and other countries. However it does not necessarily contain information of all tax treaties currently in effect. Intel strongly recommends you seek third party tax advice if you have questions.

I’m a non-US developer. How do I claim treaty rates for withholding tax?

If applicable, you may complete a W-8BEN and mail a signed copy to: : Intel Corporation, Intel Cloud Service Program Tax Forms, Mailstop JF4-265, 2111 NE 25th Ave, Hillsboro, OR 97124, USA.

Complete Part I (including address and ITIN, EIN, or SSN). In Part II, developers would normally complete lines 9 a & b. Line 10 and Part III are usually not applicable.

For detailed instructions published by the IRS please refer to the IRS publication Instructions for Form W-8BEN.

Upon receipt of a properly completed W-8BEN, Intel will update your account within five (5) business days. Intel will not reimburse you for any tax withheld at a higher rate prior to updating your account.

I am a non-US developer. How do I claim that income is effectively connected with a trade or business in the US?

If applicable, you may complete a W-8ECI and mail a signed copy to: : Intel Corporation, Intel Cloud Service Program Tax Forms, Mailstop JF4-265, 2111 NE 25th Ave, Hillsboro, OR 97124, USA

For detailed instructions please refer to the IRS publication Instructions for Form W-8ECI.

Upon receipt of a properly completed W-8ECI, Intel will update your account within five (5) business days. Intel will not reimburse you for any tax withheld prior to marking your account as not subject to withholding tax.

I am a non-US developer, how do I get an SSN or ITIN?

If you do not have an SSN or ITIN may request one directly from the IRS using a W-7 application form or Form SS-5 from the Social Security Administration office. The type of taxpayer identification number to be issued depends upon the particular legal status of the taxpayer (individual, corporation, etc.). For further information, please refer to IRS FAQ.

Please note that if you want to claim a tax treaty benefit, Intel Corporation cannot honor that without an ITIN, EIN or SSN.

I am a non-US developer, how do I get an EIN?

If you do not have a U.S taxpayer identification number you may request one directly from the IRS using an SS-4 application form. The type of taxpayer identification number to be issued depends upon the particular legal status of the taxpayer (individual, corporation, etc.). For further information, please refer to IRS FAQ.

Please note that if you want to claim a tax treaty benefit, Intel Corporation cannot honor that without an ITIN, EIN or SSN.

I am a non-US developer, what year-end tax reports will you provide?

By March 15th each year Intel will mail you a 1042S including the previous year’s total revenue payments and withholding tax. Intel will send you a 1042S only if tax was withheld during the previous year.

 

For more complete information about compiler optimizations, see our Optimization Notice.