Due to Internal Revenue Service (IRS) regulations, Amazon has to obtain identifying information from certain sellers on Amazon's non-US websites. In general, the IRS regulations require us to collect identifying information from sellers who have a U.S. address, U.S. banking information, or other identifying information connecting the seller to the US. If the information you provide during the Tax Interview indicates you are a U.S. taxpayer and have more than 200 transactions resulting in more than USD 20,000 in unadjusted gross sales, Amazon is also required to report Form 1099-K to the IRS.
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 information. 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 us by clicking here and using a self-service Tax Interview process that will guide you through entering your taxpayer information and validating your W-9 or W-8BEN form. In order to fulfil the IRS requirements as efficiently as possible, answer all questions and enter all information requested during the Tax 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're not sure which form (W-9 or W-8BEN) applies to you. The answers you provide during the Tax Interview will automatically determine that for you. To help protect the security of your taxpayer identification information, please do not disclose it by email or over the phone.
Help is available throughout the Tax Interview process, including links to IRS publications that support the IRS forms W-9 and W-8BEN.
See answers to frequently asked questions below, and learn more at the IRS website.
The regulations are under section 6050W of the Internal Revenue Code. Please see the IRS website for more information.
Sellers who have a U.S. address, banking information, or other identifying information are required to provide taxpayer identification information within 30 days of receiving email notification.
To supply your tax identity information, use the short Tax Interview available in
your Selling on Amazon payments account.
To help protect the security of your taxpayer identification information, we will not ask you to disclose it by email or over the phone.
Yes, these regulations apply to both non-profit and for-profit organizations and entities.
If you do not provide valid tax identity information, your account will be considered in violation of our Amazon selling policies and your account will be suspended.
By completing the Tax Interview in your seller account, you will be providing Amazon with the appropriate tax identity in the form of a W-9 form.
Follow these steps to access the Tax Interview:
For U.S. taxpayers, a 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).
Yes, even if you are a non-US taxpayer, you still need to provide us with information and the responses you give in the Tax Interview, will create the appropriate tax form on your behalf.
To access the Tax Interview, please follow below instructions:
IRS regulations require non-U.S. taxpayers to provide Form W-8BEN to Amazon in order to be exempt from U.S. tax reporting requirements.
Amazon requires all Sellers to provide valid taxpayer identification information. The new tax interview automatically validates your information against IRS records. The tax interview must be completed and validated with the Internal Revenue Service (IRS) or your account will be considered in violation of our Amazon selling policies and your account will be suspended.
To complete the tax interview, please follow these steps:
Validations can take up to three weeks to complete. After you update your tax identity information, the Legal Entity 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.
We don't know exactly why your tax identity information came back as invalid, but here are some things to consider:
No, the Tax Interview does not collect information about VAT. We will continue to collect your VAT information within the Account Info page.
For each calendar year, if you had at least $20,000 in unadjusted gross sales and more than 200 transactions, a Form 1099-K will be provided to you. If you did not meet both of these thresholds, you will not receive a Form 1099-K. We will track your unadjusted gross sales and number of transactions. You will also be able to tell if you have exceeded the thresholds by monitoring your unadjusted gross sales and number of transactions in your account.
Tax forms will be sent out by January 31. For accurate delivery, make sure your contact information is updated no later than December 31. If you sign up for e-delivery, your tax forms will be emailed to you by January 31. To sign up for e-delivery, you must retake the Tax Interview and provide an e-signature at the end. For more instructions on filing Form 1099-K, please visit the IRS web site: http://www.irs.gov/pub/irs-pdf/i1099gi.pdf.
The Form 1099-K was sent to the address you provided in the Tax Interview. .
Your tax forms are also accessible on line. To download your
form, follow these steps:
If you don’t have any forms available for download, ensure you met the threshold requirements. Otherwise, if you believe you should have received a Form 1099-K and didn't, please contact Seller Support.
The $20,000 is calculated based on unadjusted gross sales. Unadjusted gross sales means the total sales, unadjusted for fees or refunds. It is the amount the buyer paid for an order even if the order is later refunded.
Unadjusted gross sales equals the amount the buyer paid for the order and includes sales proceeds, gift-wrap and shipping charges.
No. When you make a sale, the order total becomes a permanent part of your unadjusted gross sales for the year. Even if you later refund the entire amount a buyer paid for an order, the order total is still included in your unadjusted gross sales calculation. The IRS regulations require that no adjustments to gross transaction amounts be made. Please seek advice from a tax professional to understand the appropriate adjustments when preparing your tax return.
Here is an example that includes a discount to the buyer, an Amazon fee, and an eventual full refund to the buyer:
Item price: SAR 1000
Seller promotional discount: -SAR 10 (subtracted before the gross sales amount is calculated)
Shipping charge: SAR150
Order total: SAR 1050 (gross sales amount)
Amazon fee: SAR 200 (subtracted after the gross sales amount is calculated)
The buyer is later refunded in full.
Buyer credit of the order total: -SAR1050
Seller credit of the Amazon fee: SAR 200
Net: SAR 0
The gross sales amount for the purposes of calculating annual gross sales is SAR 1050, even after the refund. Your Form 1099-K will reflect this amount in US Dollars.
Yes. Unadjusted gross sales and transaction volumes will be consolidated for all accounts that have the same Tax Identification Number (TIN). A Form 1099-K is issued by Amazon as applicable for each jurisdiction you sell in. If you sell across different regions with Amazon, you may receive more than one Form 1099-K. Please assist us by providing your taxpayer identification information in each of your accounts regardless of thresholds. This will help ensure that we report all accounts with the same TIN on Form 1099-K as required by the regulations.
To find out how this legislation and Form 1099-K affect your business, or if you have other questions, please contact your tax, legal, or other professional advisor.
For Individual filers, see these IRS instructions: http://www.irs.gov/pub/irs-pdf/i1040sc.pdf
For legal entity filers, see Form 1120: http://www.irs.gov/pub/irs-pdf/i1120.pdf
While we are committed to helping sellers understand the requirements under these new tax regulations, we do not provide tax guidance. Please contact a tax professional.
Please contact Seller Support by clicking the Contact Seller Support link at the bottom of any seller Help page, and provide the details of the issue.
You can use the Date Range Reports page to generate summary reports for a specific date range.
To generate a date range report, follow these steps:
The Income section includes your sales, credits, and refunds.
|Seller fulfilled product sales||The total amount of your product sales for seller-fulfilled products.|
|FBA product sales||The total amount of your product sales for Amazon-fulfilled products.|
|Shipping credits||The amount paid by buyers for shipping.|
|Gift wrap credits||The amount paid by buyers for gift wrap.|
|Promotional rebates||The amount deducted from your account balance for promotional offerings.|
You can use the Date Range Reports page to generate individual transaction reports for a specific date range.
To generate a date range report, follow these steps: