I'm a nonresident alien, and that's why my concern. From the IRS website: http://www.irs.gov/businesses/small/international/article/0,,id=102317,00.html Now, in Google, you set up as Foreign publisher with no U.S. Activities and you're done, no tax withholdings. How can you tell Google, I have no U.S activities while at the same time receiving income from them?