Hi, I've used AS since 2007 and now I am concerned with taxes. I am foreigner student living here with American SSN and I would like to pay tax here. I suppose I should choose one of this: Do you own equipment in the U.S. related to your participation in AdSense? This includes owning a hosting service or web server in the U.S. If you simply use or rent from a U.S. hosting company, you can choose "No" to this question. Yes No Please choose the description that best fits your business status: Corporation Foreign individual (must have a U.S. Taxpayer Identification Number [?]) Tax-exempt entity Intermediary, withholding foreign partnership, withholding foreign trust, or a flow-through entity (for example, foreign partnerships and foreign trusts) As far as I understand, probably I should pick up ""foreign individual" but they require to send form 8233, I am not familiar with that, I did't earn a lot ($400). What should I do? Mabye I should just fill IRS Form W-9 as a U.S. resident alien?