Do I have to pay taxes on Google AdSense payments?
In general, any earnings you have from Google AdSense are subject to taxes as they are considered taxable income. In fact, if you earned more than $600 in AdSense income during the tax year, Google will send you a Form 1099-MISC, listing those payments, just as any employer would do for a hired independent contractor. However, even if you do not receive a Form 1099-MISC (for example, if your earnings were under $600, Google may not send you the form), your AdSense earnings are still considered taxable income.
Of course, how these AdSense earnings effect your actual tax payments will depend greatly on your individual situation, including whether the AdSense payments go to you directly, as an individual sole proprietor, or to a business entity. For example, if they are paid to you individually, your AdSense earned would be subject to self-employment tax in addition to regular income tax.