Need help about Adsense tax

Hi, i need help regarding the adsense tax info. First of all, I'm from PH but my adsense account right now is US based. I'm using my highschool friend's address to verify my account. I also use his bank account to recieve my balance then he use xoom to send it to me. My problem is that I just used random numbers in SSN. But I already recieved my first payment. Right now my soon to be second payment is hold by google because the tax info I put is cannot be found in IRS. Now that I researched something, what tax form would be suitable for me? W8ben? If w8ben, i need ITIN or can I just use my friend's ssn? Because he got work last june? Or is there none? My friend doesnt want to pay tax that he doesnt even worked on. He doesnt want to be like his older brother that has 4.8k balance of tax. We're both 19 y/o. If I create another adsense, i'm afraid i might not be accepted, i already created 6 accounts of PH but all got rejected but its the same way i used touse in the US based account, and yes Im using angemon's method.

Thanks very much in advance :)

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