US Income Reporting & Tax Identity Collection FAQ
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US Income Reporting & Tax Identity Collection FAQ

There has been a recent change in tax reporting rules relating to US third-party settlement organizations and payment processors, including Amazon. The law reduces the thresholds from $20,000 in unadjusted gross sales and more than 200 transactions down to $600 and no transaction threshold for IRS Form 1099-K. However, the Internal Revenue Service (IRS) has delayed the effective date of the new reporting threshold, and as an interim measure is planning to implement a $5,000 threshold for calendar year 2024 (only). IRS Form 1099-K is issued to US persons that meet the unadjusted gross sales threshold annually. For more information about how the IRS defines US persons, see here.

If you did not meet the tax reporting threshold, you will not receive an IRS Form 1099-K from Amazon. You can learn more about the threshold changes here.

Note: Certain states have a different tax reporting threshold than the federal (IRS) threshold. Consult the IRS or your tax professional adviser to understand your state and federal reporting tax obligations.

To assist its sellers in complying with these IRS rules, Amazon has put in place a system for identifying sellers from whom it must obtain identifying informaxtion. Once you receive a notification, you will have to complete the Tax interview, even if the information that triggered the collection of the identifying information is changed or deleted at a later date.

You can provide your information to Amazon by going to the self-service tax interview that will guide you through entering your taxpayer information and validating your Form W-8 or W-9. To fulfill the IRS requirements as efficiently as possible, answer all questions and enter all information requested during the interview.

Avoid misspellings or entering incorrect Tax Identification Numbers, both of which can result in an invalidated tax form. Move forward or backward through the tax interview process at your own pace. Don't worry if you are not sure which form (W-8 or W-9) applies to you. The answers you provide during the tax interview will automatically determine that for you.

Help is available throughout the tax interview process, including links to IRS publications that support the IRS Form W-8 and W-9.

See answers to frequently asked questions below, and learn more at the IRS website.

Important: Information on this page does not constitute tax, legal or other professional advice and must not be used as such. If you have other questions, contact your tax, legal or other professional adviser.

US Tax interview FAQ

Can Amazon help me with my tax return or assist me in completing the tax interview?

While we are committed to helping sellers understand the requirements under these tax regulations, we do not provide tax guidance. Contact a tax professional.

For tax guidance, click Service Provider Network to contact a tax professional.

I am a US taxpayer. What information do I need to provide to Amazon?

By completing the tax interview in your seller account, you will be providing Amazon the appropriate tax identity information in the form of a Form W-8 or W-9.

For US taxpayers, a tax identification number (TIN) is required by the IRS for the administration of tax laws. In most cases, your TIN is either an Employer Identification Number (EIN) or a Social Security Number (SSN).

I am a foreign seller and not a US taxpayer. Do I need to provide any information to Amazon for US tax purposes?

Yes, even if you are a non-US taxpayer, you still need to provide us information if prompted in order to retain your selling privileges. The responses you give to the tax interview questions will create the appropriate tax form on your behalf.

IRS regulations require non-US taxpayers to provide Form W-8 to Amazon in order to be exempt from US tax reporting requirements. An IRS Form W-8 expires on December 31, following three years after a seller provides it to Amazon. When prompted, foreign sellers are required to retake the tax interview to submit a new form.

Additionally, Amazon must obtain identifying information, such as a tax ID, from certain sellers on Amazon’s non-US stores. In general, IRS regulations require Amazon to collect identifying information from sellers who have a US address, US banking information, or other identifying information connecting the seller to the US.

I am not going to come close to hitting the reporting threshold. Why does Amazon require my tax identity?

All seling partners on Amazon.com, regardless of the number of transactions they have in a calendar year, are required to complete the Tax Information Interview.

I received an email or notification on my Account Health page stating that my Form W-8 is expiring or has already expired. How do I give Amazon new or updated information?

The US Internal Revenue Service (IRS) requires that Amazon maintain a current Form W-8 for sellers, individuals, or entities who are not US persons. For more information about how the IRS defines US persons, visit the IRS Classification of taxpayers page.

If you have received an email or notification on your Account Health page that you must provide updated U.S. Tax Identity information but your Account Information page shows the tax information is complete, this is expected as your Form W-8 on file has not yet expired. To renew your U.S. Tax Identity information, go to the self-service tax interview to submit the required information.

If you are a non-US person, failure to maintain a current Form W-8 will result in suspension of your selling privileges. If you have terminated your account for a region, you may not be required to update your Form W-8 for that region.

How do I update my U.S. Tax Identity?

To update your tax information, you must complete the US Tax Identity Information Interview.

I have provided my tax identity information. How long will it take to see if it is valid?

After you update your tax identity information, the Tax Information section of your Account Info page will display Provided and Pending Validation. If we find your information doesn't match IRS records, we will send you an email with instructions on how to proceed. If you choose to mail your hard copy document instead of consenting to electronic signatures, we will require 10-15 business days to process upon receipt.

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US Income Reporting & Tax Identity Collection FAQ

  • U.S. Tax Interview FAQ
  • IRS Form 1099-K - Understanding transactional details FAQ
  • IRS Form 1099-K – form generation and payee information FAQ
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