From: Inside AdSense Team
http://groups.google.com/group/Inside-AdSense/browse_thread/thread/6351294bb9062cc4?hl=en
With tax season looming, we'll begin sending eligible publishers a Form
1099-MISC on January 31st. If you're eligible to receive one, you can
expect it to arrive in the mail by the second week of February.We'll
send you this tax form if:
- You submitted a Form W-9, are not a corporation, and were paid at
least US $600 in 2007, OR
- You indicated that you are subject to backup withholding and had
taxes withheld If you happen to have your earnings reported on this
form, keep in mind that payments dated in 2007 will be reported in
2007. This means that unpaid earnings from 2007 that are rolled over to
2008 won't be included. For example, December earnings which are paid
in January won't be included as earnings for 2007.Whether you're new to
AdSense or just find it hard to keep tax details straight, please
remember that all publishers are responsible for paying any taxes
resulting from participating in the AdSense program. We recommend
checking your account to ensure your tax information is up to
date.Posted by Korey Lee - AdSense Publisher Support
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Posted By Inside AdSense Team to Inside AdSense at 1/14/2008 09:53:00 AM