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Tax Forms

Go paperless

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New for 2016

Requirements


1099-MISC and 1042-S

U.S. Publishers exceeding the $10 global royalty payments threshold across all Amazon businesses will be subject to IRS Form 1099-MISC reporting. We issue this form on or before January 31 each year (or the following business day if January 31 falls on a weekend or legal holiday).

Payments to corporations (including limited liability companies (LLCs) that are treated as C- or S- Corporations), and certain tax-exempt organizations are not reportable on Form 1099-MISC.

Non-U.S. Publishers will have U.S. source income (Amazon.com Kindle Stores) reported annually on the IRS Form 1042-S. This form is an informational statement that the U.S. taxing authority (called the “Internal Revenue Service”, or “IRS”) requires Amazon to send to certain payees. Specifically, an IRS Form 1042-S is generally provided to non-U.S. publishers that received U.S. sourced income during the previous calendar year. The form shows payments made and taxes withheld, if any, and will be mailed if a threshold of $0.49 is met. The amount in Box 2 represents payments received from sales on the U.S. marketplace in USD. The amount in Box 7 represents any associated U.S. tax withholding deducted from these payments, also in USD.

Please consult a tax adviser or www.irs.gov if you have questions about how to use this information, including whether you can apply with the IRS for a refund, or whether your domestic taxing authority might provide a deduction or credit for withholding taxes. Please note that Amazon cannot provide tax advice to you, including what you should do with IRS Form 1042-S once received. We issue this form on or before March 15 each year.

For example, we report any royalties paid from January 1, 2015, through December 31, 2015, on either Form 1099-MISC issued in January 2016, to U.S. Publishers or Form 1042-S issued in March 2016, to Non-U.S. Publishers.


New for 2016

In previous years separate 1099-MISC tax forms were issued for each Amazon business. This year, wherever possible, we have combined all payments for all legal entities for all businesses onto a single form.

As a result of this change, all types of reportable income across lines of business will be included on a single tax form (where possible). The new 1099-MISC detail statement will show the breakdown of total payments per line of business.


Go paperless

Publishers have the option to select their tax form delivery preference in their KDP account. If you opt to "Go paperless," you will receive an email notification as soon as the form(s)** become available, along with instructions on how to access them directly from your KDP account. If you opt for paper delivery, the forms will be mailed to the address you entered during the Tax interview.

To update your delivery preference, follow the steps below:
  1. Go to your account page: http://kdp.amazon.com/account
  2. Under My Account, select Tax Information
  3. Click View/Update Tax Information
  4. Under Go paperless for year-end tax forms select your delivery preference
  5. Click Save Preference
Please note that if you make updates to the delivery preference close to the filing deadline, those updates may not take effect until the next filing year.


Download forms

To securely download your available forms, follow the steps below:
  1. Go to your account page: http://kdp.amazon.com/account
  2. Under My Account, select Tax Information
  3. Click View/Update Tax Information
  4. Under Year-end tax forms click Find Forms
  5. Click Download
If you have additional questions regarding your year-end tax form, please contact 1099@amazon.com or 1042@amazon.com.

*The information on this page is not intended as tax advice and may not be used to support tax positions. We recommend that you consult with a tax advisor for any tax guidance.
**The option to download tax forms began for 2015 year-end forms (prior years currently not included).

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