piatkow - 10:00 pm on Dec 10, 2012 (gmt 0)

My first thought was the same as Ken_b's. $8 would be accrued at Google but wouldn't have been paid. What is the tax point in the OP's jurisdiction, when G reserve the money or when they pay it? Remember that G reserve the right to suspend the account and keep the money if they decide that you have been naughty.

Small amounts like this are more likely to be significant if you are claiming some kind of social security benefit.