Change of CircumstancesYou 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 or 8233 form. Change of circumstances includes:
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."
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:
You can also enter your business, trade, or "doing business as" (DBA) name on the "Business or trade name" line.
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:
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
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.
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.
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 must mail your hardcopy W-9 to Amazon at:Amazon
Tax Identification Information InvalidPlease 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.
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
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.
If you are completing the information as an individual, use the information that appears on your tax return.
If you are completing the information as an organization, use the name as it appears as follows:
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’.
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.
A corporation is a personal service corporation if it meets the following three requirements:
You can find more information on personal service corporations in IRS Publication 542.
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:
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.
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.
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
Please select where your services provided to Amazon are or will be performed. If you indicate that all or part of your services are or will be performed inside the United States, this means that you are or will be physically located in the United States when performed your services.
The U.S. tax authority (Internal Revenue Service, IRS) has the right to tax services performed inside the United States, as this constitutes U.S. source income.
Your answer to this question will determine whether the services you perform are considered U.S. or Foreign-sourced income for U.S. federal tax purposes.
You must provide notification in writing, or by retaking the tax information interview, should the location of the services provided change. Please select the checkbox acknowledging that you will update your information in the event that the location of services change
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.
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].
If you have a foreign (non-U.S.) income tax identification number issued by your local tax authority, enter it in the appropriate box.
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.
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.
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.
If you provide your consent, you may revoke this consent at any time by retaking the tax information interview.
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:
Attn: FinOps Tax
P.O. Box 80683
Seattle, WA 98108-0683
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.
Please review and correct the errors that appear on the screen and recertify your W-8.
If you are brought to this screen, it has been determined, based on your previous inputs that you need to supply additional information that outlines the breakout of your services performed inside and outside the United States to determine U.S. withholding tax applicability before you can receive payment.
Please email FinOpsTax@amazon.com with the following information for detailed instructions on what information is required:
Payment cannot be released until we receive the required documentation. If at any time, the services performed stop being performed both inside and outside the United States, you may retake the tax information interview to specify all services are performed inside the U.S, or all services are performed outside the U.S., and this would prevent any additional documentation from being required.
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.
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:
Attn: FinOps Tax
P.O. Box 80683
Seattle, WA 98108-0683
To assist us with locating your account, please include the following information when sending your documentation to Amazon:
If you are brought to this screen, it has been determined, based on your previous inputs that you need to complete the U.S. IRS Form 8233 . This form is used to claim treaty benefits on dependent and independent personal services performed by an individual. Reference the IRS Instructions for additional guidance. If you require additional assistance, please consult a U.S. tax advisor.
Once you have completed the form, and signed with blue or black pen, please mail to Amazon at:
Attn: FinOps Tax
P.O. Box 80683
Seattle, WA 98108-0683
Please include the following information on your form so that we can locate your account: