Set Up Tax Forms for Your Account
Amazon requires all app developers to provide taxpayer information if you intend to earn revenue from your apps in any way. This page describes how to report tax information to Amazon for your apps.
If you do not provide your tax information to Amazon, you will not be eligible to publish apps that are monetized in any way:
- Apps that are purchased for download
- Apps that contain In-App Purchasing items for sale
- Apps that contain mobile ads
- Amazon Underground apps
- Taxation for International Developers
- Completing the Tax Identity Interview
Taxation for International Developers
US tax law requires Amazon to report royalty payments made to entities and persons residing outside of the United States, and may require Amazon to withhold and remit taxes on such royalty payments to the US Internal Revenue Service (IRS). Although you may also be required to report and pay taxes to your own government, Amazon is not involved in that process. Consult a tax advisor if you have any questions on these requirements.
Determining Tax Rates for International Developers
The statutory US withholding tax rate applied to US source royalty and service payments made to non-US persons is 30%. If you are a non-US-based developer, and your country/region of residence has an existing income tax treaty with the US, you may be able to claim a reduced rate of US tax withholding on the royalty and/or service payments that you receive by completing an IRS tax form (e.g. Form W-8) in the tax identity interview.
Note that Amazon will provide you and the IRS with an IRS Form 1042-S each year, which provides detail regarding US source payments and associated US tax withholding remitted to the IRS during that year.
Taxes for European Marketplace Sales
Amazon does not withhold any taxes from royalty payments made to entities and persons for sales from our EU Marketplaces.
Completing the Tax Identity Interview
To comply with United States Internal Revenue tax regulations, the Amazon Appstore requires you to complete a tax identity interview for apps that are intended to generate royalties or other payments to you from Amazon. The tax identity interview is a self-service process that is designed to guide you through entering your required taxpayer information. As part of the tax identity interview, you will need to provide your 9-digit US tax identification number (TIN), which can be any of the following identification numbers:
- Social Security Number (SSN)
- Employer Identification Number (EIN)
- Individual Tax Identification Number (ITIN)
Depending on how you plan to monetize your app, there are two separate tax identity interview options available:
- Royalty Tax Identification Interview: Complete the Royalty Tax Identification Interview if you plan to monetize your app by charging a download fee or offering items for In-App Purchasing.
- Service Tax Identification Interview: Complete the Service Tax Indentification Interview if you plan to monetize your app by displaying ads through the Amazon Mobile Ad Network.
To complete either of the Tax Identification Interviews:
- Log in to your developer account on the Developer Console.
- Go to Settings > Tax Identity.
- Enter your taxpayer information as required.
In most cases, your tax information will be validated within a few minutes of submission. In rare cases, the validation process can take 7-10 business days. Once the validation process is complete, your tax status will show as Complete. Note that you will be unable to make changes to your tax information during the validation process.
If your information or circumstances change, retake the Tax Identity Interview.
To learn more, see the Tax Information Interview Guide.
Tax Identity Interview for International Developers
Even if you are not based in the United States and pay taxes in your own country/region, Amazon still requires that you provide valid taxpayer information. You will need to take the Tax Identity Interview to complete either an IRS Form W-8 or Form 8233 for US tax reporting. The results of the Tax Identity Interview helps with three things:
- Certifying your non-US status.
- Determining if your payments are subject to US tax reporting.
- Determining the rate of US tax withholding (if any) applicable to your payments
Troubleshooting Your Tax Identity Interview
If Amazon detects that the information that you submitted in your tax identity interview does not match IRS records, Amazon will email you instructions for updating your tax information. If you receive a notification that your tax information is not valid, you will need to retake the tax identity interview and submit valid information within 30 days. If you do not supply valid information within this timeframe, your apps will be made unavailable for customers to download and purchase.
Note that Amazon is only able to determine that the tax information that you supplied does not match IRS records. Amazon does not detect why information is invalid and is unable to report a specific issue or solution for your tax data. However, if you need to re-take the tax identity interview, consider some of the most common causes for invalid tax information:
- Misspelling your name, not including your middle initial or middle name, or entering an incorrect Tax Identification Number (TIN) may cause tax identity information to not match IRS records.
- Use the name and TIN that appear on your Social Security card [SSN], CP565 notice [ITIN], or CP575A notice [EIN], if applicable.
- If you are providing an EIN, use the name that appears on the top line of the address header on your CP575A notice from the IRS if you are providing a business name.
For your security, Amazon cannot update your account records if you provide your tax identity over the phone or via email. Amazon also cannot disclose to you the tax identity information that was not valid that you entered in the tax identity interview.
Check your records to confirm your tax identity, and enter this information in the tax identity interview.