Tax information

We require all video providers to provide valid taxpayer identification information to comply with U.S. tax reporting regulations governed by the U.S. tax authority, the Internal Revenue Service (IRS). The tax information interview collects the information needed to complete an IRS tax form (such as IRS Form W-9 or W-8), which will be used to certify your U.S. or non-U.S. status, determine whether your payments are subject to IRS reporting, and set the rate of U.S. tax withholding (if any) applicable to your payments. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

U.S. tax status (U.S. person or non-U.S. person), the name of the individual or organization that will report the income on an income tax return, permanent address, and U.S. and/or foreign (non-U.S.) taxpayer identification number (TIN), if applicable.

Before you can sell videos and receive payments, you must provide tax information to comply with U.S. tax regulations. In your account, a secure tax questionnaire enables you to submit required tax information.
To enter tax information, do the following:

1. In the top-right corner of the window, click the Account settings dropdown, and then click Payees, bank and tax.
   On the Payees tab, you will see the Payee name. If your organization is configured for multiple payees, you will see all payee names. If you have the correct permissions to complete tax information, the more options icon to the right of each payee name is available.
2. Click the more options icon for the payee you want to edit, and select Add bank and tax.
   A separate page appears for you to provide tax information.
3. Follow the instructions on your screen.

If you’re a U.S. content provider and need help while taking the interview, you can see additional information by hovering your mouse pointer over the info icon for each question. For non-U.S. content providers, click Tax Information Interview Guide in the upper-right corner of any page.

You can check the status of your tax information submission by returning to the Tax information page.

To make updates to your tax information, on the Tax information page, click View/Update Tax Information.

The tax interview process is secure and uses an encrypted format to store information necessary for any applicable tax reporting.

We require all non-U.S. video providers to provide valid U.S. taxpayer identification information. You must take the U.S. tax information interview to complete an IRS Form W-8. This form certifies your non-U.S. status, determines whether your payments are subject to U.S. tax reporting, and sets the rate of U.S. tax withholding (if any) applicable to your payments, even if all sales are made or all business is conducted outside the United States.

Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments. A taxpayer identification number (TIN) is not required unless you want to claim a reduced rate of U.S. withholding tax on U.S. source income.

Please retake the interview if your information or circumstances change.

• Under Evaluation: Your tax information is under review with the Internal Revenue Service (IRS). You cannot change or update your tax information during this time. We will let know you by email if further action is required. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

• Incomplete: Amazon has not received your IRS tax form and any required supporting documentation. Please mail in your tax documentation as soon as possible to Amazon at the address listed below. Please include “Prime Video” on the top of form and the email address used to access your account. If you originally chose not to provide consent for electronic signature, you can retake the tax information interview at any time and provide consent to expedite this process. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

  Amazon
  Attn: FinOps Tax
  PO Box 80683
  Seattle, WA 98108-0683
  United States of America
  

• Processing Paper Forms: Amazon has not received your IRS tax form and any required supporting documentation. Please mail in your tax documentation as soon as possible to Amazon at the address listed below. Please include “Prime Video” on the top of form and the email address used to access your account. If you originally chose not to provide consent for electronic signature, you can retake the tax information interview at any time and provide consent to expedite this process. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.

  Amazon
  Attn: FinOps Tax
  PO Box 80683
  Seattle, WA 98108-0683
  United States of America
  

• Invalid: Tax information submitted for your account does not match IRS records. You must retake the tax information interview. Until your tax status is Tax Interview Completed, you will not be able to sell videos or receive payments.
  Reasons for an Invalid Status: We don’t have any insight into the details about why information is invalid, but here are some common issues to watch out for:
  
  • If you are submitting a Social Security Number (SSN), use the same name format that appears on your Social Security card.
  • If you are submitting an Individual Taxpayer Identification Number (ITIN), use the number issued by the IRS.
  • If you are submitting an Employer Identification Number (EIN), use the exact same name that appears on the first line of the address header on your Notice CP575A from the IRS.
  • Misspelling your name, not including your middle initial or middle name, or entering an incorrect Taxpayer Identification Number (TIN) may cause a mismatch between your tax identity information and IRS Records.
• Tax Interview Completed: Your tax information is complete. No further action is required at this time. If any of your information changes, return to take the tax interview again.

We cannot issue a refund for prior taxes withheld. However, you can file an income tax return with the U.S. Tax Authority, the Internal Revenue Service (IRS), to claim a refund directly from the IRS, or there may be a provision to claim a credit for foreign taxes paid on the income tax return you file in your country or region of residence.

You can apply for a U.S. TIN by following these instructions to obtain either an Individual Taxpayer Identification Number (ITIN) for individuals or an Employer Identification Number (EIN) for non-individuals. If you are in process of applying for a U.S. TIN, you may complete the Tax Interview without the TIN. Once you receive your TIN from the IRS, take the interview again.
Corporations and Non-Individual Entities: Employer Identification Number (EIN)
Obtain an EIN by filing IRS Form SS-4, Application for Employer Identification Number (http://www.irs.gov/pub/irs-pdf/fss4.pdf).

INSTRUCTIONS FOR COMPLETING AND SUBMITTING TAX FORMS
How to Apply for an EIN (http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/How-to-Apply-for-an-EIN) (Official IRS Instructions in English)
Instructions for form SS-4 (http://www.irs.gov/pub/irs-pdf/iss4.pdf) (Official IRS Instructions in English)
International applicants located outside of the United States can apply for an EIN by telephone, fax, or mail.
Telephone: Call the IRS Monday through Friday at +1 (267) 941-1099 (not a toll free number). This is the fastest method and will allow you to receive the EIN immediately.
Fax: If you have no principal business or office in the United States, send the completed Form SS-4 to the IRS at +1 (859) 669-5987 and include your fax number on the application. You should receive a fax within four days listing your EIN.
Mail: Applications processed by mail may take 4 weeks. If this is the best method for you, mail Form SS-4 to this address:
Internal Revenue Service
Attn: EIN International Operation
Philadelphia, PA 19255
United States of America
These guidelines do not replace the form instructions, and you should only use them as a supplement to the IRS instructions. Please consult your tax adviser if you require further guidance.
Individuals: Individual Taxpayer Identification Number (ITIN)
You may apply for an ITIN by filing Form W-7, Application for IRS Individual Taxpayer Identification Number (http://www.irs.gov/pub/irs-pdf/fw7.pdf). The application may take up to 8 weeks and requires that you submit certain documents, such as an official ITIN letter along with your application. If you have additional questions after reviewing the instructions, you may contact the IRS for help at 1 (800) 829-1040 if you are in the United States. If you are outside the United States, call +1 (267) 941-1000 (not a toll-free number) or contact their overseas offices in Frankfurt, London, or Paris.
General ITIN Information (http://www.irs.gov/Individuals/General-ITIN-Information)
Form W-7 Instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf)
These guidelines do not replace the form instructions, and you should only use them as a supplement to the IRS instructions. Please consult your tax adviser if you require further guidance.
General Guidance

• Do not complete Form W-7 if you have a Social Security Number (SSN) or you are eligible to get a SSN. You are eligible for a SSN if you are a U.S. citizen or if you have been admitted by the United States for permanent residence or U.S. employment. To get a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to get a SSN, go to socialsecurity.gov or contact a Social Security Administration (SSA) office.
• Do not leave any sections blank. Enter “NA” (not applicable) on all sections of each line that do not apply to you. For example, on Line 4, you should input three separate entries.
• Your application must include all of the following: i). Your completed Form W-7. ii). Your original, valid tax return(s) must be attached to the application. There are exceptions to the requirement to include a U.S. tax return. Please see the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for additional information on exceptions. iii). The original documents, or certified copies of these documents from the issuing agency, that support the information provided on the Form W-7. Please see the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for additional information on certified copies.
• You must check the box which indicates the reason you are completing Form W-7. For example, if you need an ITIN solely to claim a tax treaty benefit, Check Box a. “Nonresident alien required to get ITIN to claim tax treaty benefit.” Please reference the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for further guidance.

International applicants can apply for an ITIN by mail, in person at an IRS office, or through an acceptance agent.
Mail Form W-7, your passport (or a certified copy), (or other documents as required by an exception—see instructions) to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
United States of America

For courier or private delivery service (for example, FedEx, UPS, DHL), use the following address:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy
Austin, TX 78741-0000
United States of America

In-person at IRS office. See here (http://www.irs.gov/uac/Contact-My-Local-Office-Internationally) for a list of IRS offices abroad that can accept W-7 applications in Frankfurt, London, and Paris.

Acceptance Agent. You also can apply through an Acceptance Agent (AA) authorized by the IRS for a fee. An AA can help you complete and file Form W-7. To get a list of agents, visit this website (http://www.irs.gov/Individuals/Acceptance-Agent-Program) or visit IRS.gov and enter “acceptance agent program” in the search box at the top of the page.

U.S. video providers exceeding the $10 global royalty payments threshold across all Amazon businesses will receive IRS Form 1099-MISC on or before January 31 of the year following payment. For example, calendar year 2019 payments will be reported on or before January 31, 2020. This form will also be reported to the U.S. tax authority, the Internal Revenue Service (IRS).

Note: Payments to corporations (including limited liability companies (LLCs) that are treated as C- or S-Corporations) and certain tax-exempt organizations are not reportable on Form 1099-MISC.
Non-U.S. video providers that receive U.S. source royalty payments during the calendar year will receive IRS Form 1042-S on or before March 15 of the year following payment. For example, calendar year 2019 payments will be reported on or before March 15, 2020. This form will also be reported to the U.S. tax authority (IRS).

If you are unsure of how to report the information provided on tax forms on your income tax return, please contact your tax, legal, or other professional advisor.

Each year, we provide tax forms for royalty payments made during the previous calendar year. When possible, we combine all payments for all Amazon entities onto a single form. Tax forms include a detailed income statement printed on the back of the form itemizing the total payments per line of business associated with Amazon. For example, the 1099-MISC for a publisher who receives royalty payments from both Prime Video and CreateSpace will have a total inclusive of both sources, with a detail statement itemizing the amounts attributable to each line of business.

Form 1099-MISC is issued to U.S. video providers or businesses that received global royalty payments of at least $10 across all Amazon business accounts in the previous year. These forms are issued by January 31 (or the next business day).

Note: Payments to corporations (including limited liability companies (LLCs) that are treated as C- or S-Corporations) and certain tax-exempt organizations aren’t reportable on Form 1099-MISC.

Form 1042-S is used to report U.S. income paid to a non-U.S. video provider or business regardless of the amount. These forms are issued March 15 for payments made the previous year.

Electronic delivery: We’ll notify you when forms are available for download (on or before the dates listed above for mailed forms). To securely download your forms:

1. From the Account settings dropdown, click Payees, bank and tax.
2. For the payee you want forms for, click View/Provide Tax Information.
3. Select the tax profile you want to view.
   The Tax dashboard opens.
4. In the Tax statements section, click Find Forms.
5. Click Download.

To change your tax form delivery option, please see Change tax form delivery method.

If you believe there is an error on the tax form you received, please contact us via email at 1099@amazon.com and our team will investigate your case. If the error is valid, we will correct the form and re-issue a new copy to you and provide an updated copy to the U.S. tax authority, the Internal Revenue Service (IRS).

If you believe there is an error on the Form 1042-S that you received, please contact us via email at 1042@amazon.com and our team will investigate your case. If the error is valid, we will correct the form and re-issue a new copy to you and provide an updated copy to the U.S. tax authority, the Internal Revenue Service (IRS).