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Tax Information Requirements

Amazon requires all publishers, including non-profit or tax-exempt organizations, to provide valid taxpayer identification in order to comply with U.S. tax reporting regulations. A U.S. Taxpayer Identification Number (TIN) is only required to sell on Amazon if you are a U.S. Publisher.  Non-U.S. publishers must provide a TIN if they are claiming treaty benefits or if their income is effectively connected with a U.S. trade or business.

For U.S. Publishers, your TIN is either an Employer Identification Number (EIN) or a Social Security Number (SSN).

For Non-U.S. Publishers, a U.S. TIN is not required unless you are claiming treaty benefits or your income is effectively connected with a U.S. trade or business.  You can learn more about EIN (individuals/business entities) and ITIN (individuals) numbers by visiting our Help Page Applying for a U.S. TIN (Taxpayer ID Number)

Tax ID Submission Process

1. Tax Interview
Amazon requires all publishers, including non-profit or tax-exempt organizations, to provide valid taxpayer identification in order to comply with U.S. tax reporting regulations using a short online tax interview accessible from the KDP Account page. This information is required before publishing and selling your books on the Kindle Store. The interview guides you through a step-by-step process, which gathers all necessary information required to establish your tax identity and generate a Form W-9 for either U.S. Publishers or Form W-8 for Non-U.S. Publishers.

2. Tax ID Validation
U.S. publishers and non-U.S. publishers that are claiming treaty benefits or have income that is effectively connected with a U.S. trade or business must provide a U.S. TIN which must be validated by the Internal Revenue Service (IRS). This process is subject to IRS database outages that can delay the process. In addition, any recently issued TINS can take up to 60 days to process, as they are not yet part of the IRS database.

3. Tax Account Status
Publishers are eligible to sell on Amazon once a “Completed” status appears in the Tax Information section of the KDP Account page. If a Tax ID does not match Internal Revenue Service (IRS) records, we will update your tax status to indicate further information is necessary.  Until we receive valid tax information, any publishing restrictions remain in place. We will not lift any publishing restrictions will until we receive updated and valid information.

Tax Withholding

Tax withholding rates vary across Kindle Stores based on whether you are a U.S. person or a non-U.S. person. Non-U.S. Publishers may be eligible for a reduced rate of U.S. tax withholding if your country of permanent residence has an income tax treaty with the U.S.

For more details, visit Tax Withholding for U.S. Publishers or Tax Withholding for Non-U.S. Publishers.

Tax Reporting

U.S. Publishers will have royalties earned in the prior tax year reported on the Form 1099-MISC. We issue these Forms on or before January 31 each year.

Non-U.S. Publishers will have U.S. source income (U.S., JP, CA, and IN Kindle Stores) reported annually on the IRS Form 1042-S. We issue this form on or before March 15 each year, and is an informational statement of your royalties and any amounts withheld during the prior tax year.

For example, we report any royalties paid from January 1, 2014 through December 31, 2014 on either Form 1099-MISC issued in January 2015 to U.S. Publishers or Form 1042-S issued in March 2015 to Non-U.S. Publishers.

*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 adviser for any tax guidance.

W-8BEN  with affidavit of unchanged status

If  you have received a message from Amazon directing you to send us IRS form  W-8BEN with an affidavit of unchanged status, please download the form, print  it, sign it, and send it to the mailing address below.

Download  the W-8BEN form with affidavit of unchanged status.
 
To submit Form W-8BEN with affidavit

1. Complete the form using the IRS W-8BEN Instructions.
2. Sign the form in Part IV - an original signature is required
3. Write your Kindle Direct Publishing Account ID in the top margin of the form  to match it to your account  
4. Send the signed original version to:
     Amazon
     Attn: A/P Tax
     PO Box 80683
     Seattle, WA 98108-0683
     U.S.A.
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