Tax Information Interview Guide

Getting Started

The interview is designed to obtain the information required to complete an IRS W-9, W-8 to determine if your payments are subject to IRS Form 1099-MISC or 1042-S reporting. In order to fulfill the IRS requirements as efficiently as possible, answer all questions and enter all information requested during the interview. Use caution to avoid misspellings or entering incorrect Tax Identification Numbers, which can result in an invalidated tax form.

Change of Circumstances

You are required to notify Amazon of any change to your tax identity information by retaking the tax information interview if the change could invalidate your W-9, W-8. Change of circumstances includes:
  • Change of your legal name (for example, due to marriage or incorporation)
  • Change of your address from one country to another
  • Change of your business Tax Identification Number (TIN) from your Social Security Number (SSN) to an Employer Identification Number (EIN)

For U.S. tax purposes, are you a U.S. person?

For U.S. federal tax purposes, you are considered a U.S. person if you are:
  • An individual who is a U.S. citizen or U.S. resident alien,
  • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States,
  • An estate (other than a foreign estate), or
  • A U.S. domestic trust.
For U.S. federal tax purposes, you are considered a non-U.S. (foreign) person if you are:
  • A nonresident alien individual,
  • A foreign corporation,
  • A foreign partnership,
  • A foreign trust,
  • A foreign estate, or
  • Any other person that is not a U.S. person.
More information about these distinctions is available on the U.S. IRS Website.

U.S. Persons

Federal Tax Classification

Select the appropriate tax classification for your legal entity (identified on the "Name" line) from the first drop-down box.

If your legal entity is a limited liability company (LLC), select your LLC type from the second drop-down box. For example, if you are an LLC that is treated as a partnership for federal tax purposes, select "Partnership." If the LLC is disregarded as an entity separate from its owner, enter the appropriate federal tax classification of the owner identified on the "Name" line.

For single-member LLCs where the owner is an individual, select "Individual/sole proprietor."

If your legal entity does not fall into one of the drop-down categories for federal tax classification, select "Other." Then select one of the radio button options under "Other type."

Name

The name on the "Name" line must be the name shown on the income tax return used to report the income. The name of the entity entered on the "Name" line should never be a disregarded entity. For single-member LLCs, enter the first and last or legal entity name of the owner.

If you selected "Individual/sole proprietor" as your federal tax classification, enter your first and last name as they appear on either your Social Security card or your income tax return.

If you selected any type of federal tax classification other than "Individual/sole proprietor," use the following, depending on the type of federal tax classification you selected:

  • Trust – The name as it appears on the trust deed
  • Partnership – The name as it appears in the partnership agreement
  • Corporation – The name as it appears in the certificate of incorporation, or other legal document that formed the corporation

You can also enter your business, trade, or "doing business as" (DBA) name on the "Business or trade name" line.

Address

Your address, typically referred to as your principal place of residence, is determined by some or all of the factors below. It is the address where the following occur:

  • You own or rent your main home – where you spend most of your time
  • You intend to return to it if you work, travel, or live elsewhere temporarily
  • You maintain your driver's license
  • You register to vote
  • You maintain your primary bank account(s)
  • You have your strongest family ties
  • Your children live and attend school
  • You own or run your main business
  • If you are a college student studying in another state, but still have a permanent address in your home state (such as your parents' house), then your home state is your principal residence address.

Tax Identification

Your TIN (Tax Identification Number) is either your Social Security Number (SSN), Individual Tax Identification Number (ITIN) or your Employer Identification Number (EIN). You can find your SSN on your Social Security card. You can find your ITIN on the CP565 notice from the IRS that assigned your ITIN. You can find your EIN on the CP575A notice from the IRS that assigned your EIN. Be sure to verify that the TIN you enter is your correct TIN.

If you are a single-member LLC, enter the owner's SSN or EIN. Do not enter the disregarded entity's EIN.

Recently Received TIN

Check this box if you received your TIN within the last 60 days. If you are unsure of the date you received your TIN, reference your Social Security Number Printout [SSN], IRS Notice CP575A [EIN], or IRS Notice CP565 [ITIN].

Review Your W-9 Form

This form should be completed by U.S. persons only. Please review the information that you have provided to ensure that your W-9 is ready for validation with the IRS. When you are satisfied with the W-9 details, click the Save and continue button. If your information is invalid, you will be notified by e-mail and prompted to retake the tax information interview.

Consent to Electronic 1099 Form

In order for Amazon to provide an electronic version of your tax information reporting Form 1099-MISC, the IRS requires that Amazon obtain your consent. Providing your consent will allow you to retrieve an electronic version of your Form 1099-MISC from your account, on or before January 31st. Amazon will also notify you when your electronic 1099-MISC form is available.

If you do not provide your consent, Amazon will mail a printed copy of your 1099-MISC on or before January 31st to the address you provide during the interview process.

Consent to Electronic Signature for Form W-9

You are required to sign your completed Form W-9. The IRS requires that Amazon obtain your consent to sign your tax identity document electronically. If you do not consent to electronic signature, you are required to print your W-9 from your browser, sign the printed copy with a blue or black pen, and mail the completed and signed copy to Amazon at:

Amazon
Attn: FinOps Tax
P.O. Box 80683
Seattle, WA 98108-0683
U.S.A.

Tax Identification Information Invalid

Please review the name and TIN that you provided and correct it if needed by retaking the tax information interview. If you are providing your SSN, make sure to use the name that appears on your Social Security card. If you are providing your ITIN, use the name that appears on your CP565 notice from the IRS. If you are providing your EIN, use the name that appears on your CP575A notice from the IRS.

Non-U.S. Persons

Type of Beneficial Owner

The beneficial owner of income is generally the person who is required under U.S. tax principles to include the income in gross income on a tax return. A person is not a beneficial owner of income, however, to the extent that the person is receiving the income as a nominee, agent, or custodian, or to the extent that the person is a conduit whose participation in a transaction is disregarded. In the case of amounts paid that do not constitute income, beneficial ownership is determined as if the payment were income.

Foreign partnerships, foreign simple trusts, and foreign grantor trusts are not the beneficial owners of income paid to the partnership or trust. The beneficial owners of income paid to a foreign partnership are generally the partners in the partnership, provided that the partner is not itself a partnership, foreign simple or grantor trust, nominee or other agent. The beneficial owners of income paid to a foreign simple trust are generally the beneficiaries of the trust, if the beneficiary is not a foreign partnership, foreign simple or grantor trust, nominee or other agent. The beneficial owners of a foreign grantor trust are the persons treated as the owners of the trust. The beneficial owner of income paid to a foreign complex trust (that is, a foreign trust that is not a foreign simple trust or foreign grantor trust) is the trust itself.

The beneficial owner of income paid to a foreign estate is the estate itself.

For more information about Beneficial Owners, visit the IRS website: http://www.irs.gov/Individuals/International-Taxpayers/Beneficial-Owners

Place of Organization

If you are a corporation, enter the place of incorporation. If you are another type of entity, enter the place under whose laws you are created, organized, or governed.

Country of Citizenship or Country of Residence for Tax Purposes

If you are an individual, enter your country of citizenship. If you are a dual citizen, enter the country where you are both a citizen and a resident at the time you complete this form. If you are not a resident in any country in which you have citizenship, enter the country where you were most recently a resident.

If you are an individual and your income is effectively connected with a U.S. trade or business, you must provide your country of residence for tax purposes.
 

Full Name

If you are completing the information as an individual, use the information that appears on your tax return.

Organization Name

If you are completing the information as an organization, use the name as it appears as follows:

  • Trust – The name as it appears on the trust deed
  • Partnership – The name as it appears in the partnership agreement
  • Corporation – The name as it appears in the certificate of incorporation, or other legal document that formed the corporation
  • Other - The name as it appears on the legal document that formed the entity

Are you an agent acting as an intermediary?

An intermediary is any person that acts as a custodian, broker, nominee, or otherwise as an agent for another person, regardless of whether that other person is the beneficial owner of the amount paid, a flow-through entity, or other intermediary. If you are an agent acting as an intermediary, select ‘Yes’.

Are you making a treaty claim? 

If you entered disregarded entity, partnership, simple trust, or grantor trust as the type of beneficial owner, please select whether the entity is a hybrid making a treaty claim. 

Permanent Address

Your permanent residence address, the address in the country where you claim to be a resident for purposes of that country's income tax, is determined by some or all of the factors below. It is the address where the following occur:

  • You own or rent your main home – where you spend most of your time
  • You intend to return to it if you work, travel, or live elsewhere temporarily
  • You maintain your driver's license
  • You register to vote
  • You maintain your primary bank account(s)
  • You have your strongest family ties
  • Your children live and attend school
  • You own or run your main business

Mailing Address

When entering your permanent address, if you checked the box for your mailing address being different from your permanent address, enter your mailing address here.

U.S. Person Tests - Individuals

If you select any of the checkboxes, including those described below, you may be considered a U.S. person for tax purposes.

Currently Hold a Valid Green Card

If you currently hold a Green Card or your Green Card was not properly revoked by filing Form I-407 along with the Green Card at a U.S. embassy, you may be considered a U.S. person for tax purposes.

Spent Time in the U.S. in the Past 3 Years (Substantial Presence Test)

If you spend at least 31 days during the current year and 183 days during the three-year period ending December 31, 2014, you are considered a U.S. person for tax purposes. 183 days is calculated by including all the days you anticipate you will be present in the U.S. during the current year, 1/3 of the days you were present in the U.S. during the 1st prior year, and 1/6 of the days you were present in the U.S. during the 2nd prior year.

Example:

You were physically present in the United States on 120 days in each of the years 2007, 2008, and 2009. To determine if you meet the substantial presence test for 2009, count the full 120 days of presence in 2009, 40 days in 2008 (1/3 of 120), and 20 days in 2007 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident for 2009 under the substantial presence test.

Find more information about substantial presence at: https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

 

Tax Identification Number (TIN)

Choose one of the four answer options to indicate if you have a U.S. TIN, foreign (non-U.S.) income tax identification number, both, or neither.

It is not necessary to have a TIN in order to determine if you are a U.S. or non-U.S. person for U.S. income tax purposes. However, any reduction of the statutory withholding tax rate (30%) applicable to your U.S. source payments will not apply until you can provide a TIN.  

Effectively Connected Income (ECI)

If you have a permanent establishment in the United States and the property giving rise to the income is effectively connected with this permanent establishment, then your income is effectively connected with the United States.

If you operate a business in the United States selling services, products, or merchandise; have employees in the U.S.; or own, control, or lease equipment or assets that generate income, select Yes.

Business Income

Select the appropriate boxes indicating the type of income you receive from Amazon. If you select "Other," provide a description of the income.

Treaty Benefits

If you are a resident of a country that has an active Double Taxation treaty with the United States, you may be eligible to receive a reduction in the statutory U.S. withholding tax rate of 30% if you qualify as a resident under Article 4 of the treaty between your country of residence and the United States.

Links to the United States treaties can be found here.
For more information about nonresident reduced withholding, see IRS Publication 515.

Derivation of Income

If you derive the income for which you are claiming treaty benefits, select Yes. An item of income may be derived by either the entity receiving the item of income or by the interest holders in the entity or, in certain circumstances, both. An item of income paid to an entity is considered to be derived by the entity only if the entity is not fiscally transparent under the laws of the entity’s jurisdiction with respect to the item of income. An item of income paid to an entity shall be considered to be derived by the interest holder in the entity only if:
  • The interest holder is not fiscally transparent in its jurisdiction with respect to the item of income, and
  • The entity is considered to be fiscally transparent under the laws of the interest holder’s jurisdiction with respect to the item of income. An item of income paid directly to a type of entity specifically identified in a treaty as a resident of a treaty jurisdiction is treated as derived by a resident of that treaty.

Tax Identification Number (TIN)

If you indicated previously in the tax information interview that you have a U.S. tax identification number (TIN), foreign (non-U.S.) income tax identification number, or both, please enter in the corresponding field(s).

Effectively Connected Income (ECI)

If your income is effectively connected with a U.S. trade or business, you must provide a U.S. tax identification number (TIN). If you do not have a U.S. TIN, you may apply for a U.S. TIN (ITIN or EIN) with the IRS. If you have a foreign (non-U.S.) income tax identification number issued by your local tax authority, enter it in the appropriate box. However, this entry is for informational purposes only and will not be used to determine if your income is effectively connected with a U.S. trade or business.

Treaty Benefits

Amazon may be required by U.S. tax regulations to withhold U.S. taxes from your U.S. source service payments. The statutory rate of withholding tax is 30%.

Based on the treaty country you selected, you may be eligible to claim a zero or reduced rate of withholding on these payments. However, in order to claim treaty benefits you must provide your tax identification number (TIN). If you have a U.S. TIN, you must provide this number. If you do not have a U.S. TIN, you may provide your foreign (non-U.S.) income tax identification number issued by your local tax authority for income tax purposes.

If you wish to claim treaty benefits and your local tax authority does not issue a TIN for income tax purposes, you may apply for a U.S. TIN (ITIN or EIN) with the IRS.

We cannot reduce the statutory withholding rate (30%) until you provide either a U.S. or foreign (non-U.S.) income tax identification number.

U.S. Tax Identification Number (U.S. TIN)

If you select “Individual” as the type of beneficial owner, your U.S. TIN can take the form of a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). You may not enter an Employer Identification Number (EIN), unless you are an individual who is engaged in a U.S. trade or business as a sole proprietor or an individual who is an employer and is completing an IRS Form W-8ECI.

If you select anything other than “Individual” as the type of beneficial owner, your U.S. TIN will take the form of an Employer Identification Number (EIN).

You can find your SSN on your Social Security card. You can find your ITIN on the CP565 notice from the IRS that assigned your ITIN. You can find your EIN on the CP575A notice from the IRS that assigned your EIN. Be sure to verify that the TIN you enter is your correct TIN.

Note: The TIN that you provide must match the name that you use in correspondence with the IRS and/or your local tax authority. It should also match the name entered in the Tax information section.

Applying for a U.S. Tax Identification Number

An EIN may be obtained by filing IRS Form SS-4, Application for Employer Identification Number. The application may be completed over the telephone in one session by calling (267) 941-1099. The application may also be completed by fax in approximately 4 business days and by mail in approximately 4 weeks. More information about Form SS-4 is available on the IRS website: https://www.irs.gov/forms-pubs/form-ss-4-application-for-employer-identification-number-ein.

When completing Form SS-4, pay close attention to the section for foreign persons needing an EIN to comply with IRS withholding regulations. On line 10 of the application, be sure that the appropriate boxes are checked. Additional guidance can be found in the IRS instructions for Form SS-4.

You may apply for an ITIN by filing IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. The application may take up to 8 weeks and requires that you submit certain documents to verify your identity. You may also need to submit an ITIN letter obtained from Amazon along with your application. If you have additional questions after reviewing the instructions, you may contact the IRS for help at (800) 829-1040 if you are in the United States. If you are outside the United States, call (267) 941-1000 or contact their overseas offices in Beijing, Frankfurt, London, or Paris. More information about Form W-7 is available on the IRS website: http://www.irs.gov/Individuals/General-ITIN-Information. Additional guidance can be found in the IRS instructions for Form W-7.

Recently Received TIN 

Check this box if you received your TIN within the last 60 days. If you are unsure of the date you received your TIN, reference your Social Security Number Printout [SSN], IRS Notice CP575A [EIN], or IRS Notice CP565 [ITIN].

Foreign (non-U.S.) Income Tax Identification Number (TIN)

If you have a foreign (non-U.S.) income tax identification number issued by your local tax authority, enter it in the appropriate box.

Tax Withholding Rate

Based on your previous inputs and the type of income you will be receiving from Amazon, as gathered from your registration site and/or contract, the withholding tax rate that will be applicable to your U.S. source payments has been provided for your information.

Review your W-8 Form

This form should be completed by non-U.S. persons only. U.S. law requires that you certify the accuracy of your W-8. Please carefully review the declaration statement. In addition, please review the accuracy of your previous inputs. If you wish to change something on the form, please click the Previous button until you reach the entry screen to correct your information. When you are satisfied with the W-8 details, click the Save and continue button.

Consent to Electronic 1042-S Form

In order for Amazon to provide an electronic version of your tax information reporting Form 1042-S, the IRS requires that Amazon obtain your consent. Providing your consent will allow you to retrieve an electronic version of your Form 1042-S from your account, on or before March 15th. Amazon will also notify you when your electronic 1042-S form is available.

If you do not provide your consent, Amazon will mail a printed copy of your 1042-S on or before March 15th to the address you provide during the interview process.

Consent to Electronic Signature for Form W-8

You are required to sign your completed Form W-8 either electronically or in paper form. The IRS requires that Amazon obtain your consent to sign your Form W-8 electronically.

If you consent to electronic signature, you are required to provide your full legal name, e-mail address, and the date.

If you do not consent to electronic signature, you are required to print your W-8 from your browser, sign the printed copy with a blue or black pen, and mail the completed and signed copy to Amazon at:

Amazon
Attn: FinOps Tax
P.O. Box 80683
Seattle, WA 98108-0683
U.S.A.

Please note that until Amazon receives your signed form, certain features, including those that allow you to transact with Amazon, may not be authorized.

The following types of signatories for legal entities are accepted on the W-8: CEO, CFO, Treasurer, Company Secretary, President, Vice-President, Director (UK only), Managing Director, Executor, Member, Managing Member, Partner, Managing Partner, and Trustee.

Please ensure that you complete this process in a timely manner to avoid any disruption to your Amazon account.

Certification Failure of Your W-8

Please review and correct the errors that appear on the screen and recertify your W-8.

 

Form W-8IMY

Chapter 3 Intermediary Status

Select your intermediary status under Chapter 3 of the Internal Revenue Code. Below are the Chapter 3 status definitions per the IRS Form W-8IMY Instructions –

Nonqualified Intermediary – A nonqualified intermediary is any intermediary that is not a U.S. person and that is not a qualified intermediary.

Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust – A nonwithholding foreign partnership is any foreign partnership other than a withholding foreign partnership. A nonwithholding foreign simple trust is any foreign simple trust that is not a withholding foreign trust. A nonwithholding foreign grantor trust is any foreign grantor trust that is not a withholding foreign trust.

Qualified Intermediary  – A qualified intermediary is a person that is a party to a withholding agreement with the IRS, as described in IRS Regulations section 1.1441-1(e)(5)(iii) and meets the qualifications outlined in the IRS instructions to Form W-8IMY.

Territory Financial Institution – The term territory financial institution means a financial institution that is incorporated or organized under the laws of any U.S. territory.

U.S. Branch – A U.S. Branch treated as a U.S. person means a U.S. branch of a participating foreign financial institution  (FFI), registered deemed-compliant FFI, or non-financial foreign entity (NFFE) that is treated as a U.S. person under IRS Regulations section 1.1441-1(b)(2)(iv)(A).

Withholding Foreign Partnership (WP) or Withholding Foreign Trust – a WP or WT is a foreign partnership or foreign simple or grantor trust that has entered into a withholding agreement with the IRS in which it agrees to assume primary withholding responsibility for purposes of Internal Revenue Code Chapter 4 and under IRS sections 1441 and 1442 for all payments that are made to its partners, beneficiaries, or owners, except as otherwise provided in the withholding agreement.

W-8IMY Additional Supporting Documentation Required

When receiving U.S. sourced income, the W-8IMY will generally require additional supporting documentation in order to reduce your U.S. withholding tax rate.

If the Chapter 3 Intermediary Status claimed on Form W-8IMY is “withholding foreign partnership” or “withholding foreign trust”, no supporting documentation is required. To correctly claim these statuses, you must provide the “WP-EIN” or “WT-EIN” granted to you by the IRS.

For all other Chapter 3 Statuses, supporting documentation requirements are described here.

Once you have gathered all required documentation, please send your IRS Form W-8IMY and additional documentation to Amazon at:

Amazon
Attn: FinOps Tax
P.O. Box 80683
Seattle, WA 98108-0683
U.S.A.

To assist us with locating your account, please include the following information when sending your documentation to Amazon:

  • Amazon business or subsidiary for which you are supplying tax information
  • Email address used to access your account
  • Vendor code, publisher code, or other identifying account number, if known