Amazon Tax Information Interview and IRS Annual Reporting FAQ
This article answers the most frequently asked questions about the Amazon Tax Information Interview.
Index (click to jump):
- Why do I have to take the online tax interview?
- When do I have to complete the tax interview?
- How do I access or retake the interview
- I am a content partner with Twitch, does that mean I am considered a "partnership"?
- What is a U.S. Tax Identification Number (EIN or SSN)?
- Do I need Curse's EIN?
- I am a U.S. individual or I represent a U.S. company. Do I need to give you my tax information?
- I am a non-U.S. individual or I represent a non-U.S. company. Do I need to give you my tax information?
- What name should I provide during the tax information interview?
- What is a Foreign Tax Identification Number?
- Why does my tax information show as invalid?
- How do you determine the rate of withholding tax, if any?
- Do I have to consent to provide an electronic signature?
- I am completing the interview for a company. Does that mean I am an "agent"?
- I'm a partner that hasn't received their tax form for 2015 and beyond, what do I do?
Frequently Asked Questions
A: Curse requires all providers—including U.S. and non-U.S., non-profit or tax-exempt organizations—to provide valid taxpayer identification in order to comply with U.S. tax reporting regulations. The tax interview collects the information needed to establish this identification, and produces a document (either an IRS Form W-8 or W-9) which is used to determine if your payments are subject to IRS reporting, and if applicable, to reduce or eliminate U.S. withholding tax. If you do not complete the interview, withholding tax of up to 30% may apply to your payments.
A: You should complete the tax interview by May 5th.
If you have questions on this, please contact our support team.
A: If you need to retake the interview, you can log into your Union for Gamers account. You should see a banner on your Dashboard with a link to complete your Amazon Tax Interview.
If you have further questions on how to access the interview, please contact our support team.
A: The tax interview is asking whether you are an individual or a certain type of legal entity (for example, a corporation, partnership, or other legal entity type). You are not a “partnership” merely because you are a Partner at Union for Gamers. Please evaluate whether you are answering the interview questions on behalf of yourself as an individual, or on behalf of an entity, like a corporation or partnership. If you have any questions on whether you are a “partnership”, please consult your tax advisor.
A: A U.S. Tax Identification Number (TIN) is issued by the IRS and can be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN). For U.S. persons, this is typically an SSN (generally for individuals) or EIN (generally for companies). For non-U.S. persons, this may be an ITIN (generally for individuals) or EIN (generally for companies). For more information on tax identification numbers, please consult your tax advisor.
A: The tax interview is asking for your tax information, including your tax identification number. We do not require you to input Curse's EIN. For more information on tax identification numbers, please consult your tax advisor.
A: Curse requires all U.S. payees, including non-profit and tax-exempt organizations, to provide their U.S. taxpayer information through our short online tax interview accessible from the Dashboard. You will be required to provide your U.S. tax identification number.
- Your nine-digit federal tax identification number is your Social Security Number (SSN),
- Employer Identification Number (EIN), or
- Individual Tax Identification Number (ITIN)
A: Curse requires all non-U.S. payees to provide valid taxpayer identification information by taking the tax information interview to certify your non-U.S. status by completing IRS Form W-8 or Form 8233. A taxpayer identification number (TIN) is not required unless you wish to claim a reduced rate of withholding tax.
A: You should provide the name of the individual or organization that will report the income on an income tax return.
f you are completing the information as an organization, use the name as it appears as follows:
- Trust – The name as it appears on the trust deed
- Partnership – The name as it appears in the partnership agreement
- Corporation – The name as it appears in the certificate of incorporation, or other legal document that formed the corporation
- Other - The name as it appears on the legal document that formed the entity
Note: You are not a “partnership” merely because you are a Partner with Union for Gamers.
A foreign tax identification number is issued by your local tax authority and is used for income tax reporting purposes. Canadian individuals, for example, are given a Social Insurance Number. If your local tax authority does not issue an income tax identification number, a U.S. TIN must be provided if you wish to claim a reduced rate of withholding tax under a tax treaty. For individuals claiming treaty benefits, this is an ITIN. For non-individuals claiming treaty benefits, this is an EIN. You can apply for an ITIN or EIN with the IRS.
A: Curse does not have insight into the details about why information is invalid, but here are some common examples:
- 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.
Applicable to non-U.S. Payees only
A: The U.S. IRS requires Curse to collect up to 30% from payments issued to non-U.S. persons who receive certain payments. Any applicable withholding tax will automatically be deducted from your payment(s).
You may be eligible for a reduced rate of U.S. withholding tax under certain circumstances. For example, if your country of permanent residence has an income tax treaty with the U.S. The list of tax treaty countries and applicable rates can be found in IRS Publication 515.
A: Electronic signature is not required. However, if you consent to an electronic signature, you will be able to certify, sign and submit your form electronically.
If you do not provide consent, you will be required to print a hard copy of your IRS Form W-8 or Form W-9, sign with blue or black ink, and mail to the address provided.
Please note that consenting to electronic signature allows Curse to validate your information in real-time, which generally enables you to have your tax information and account processed immediately. If you do not consent to electronic signature, it can take up to seven to ten business days after receipt of the form before processing.
A: Generally, an “agent acting as an intermediary” refers to a business or individual that will receive income on behalf another person. Merely completing the tax interview on behalf of a company does not necessarily make you an agent. We have provided a couple of examples for your convenience:
- Example 1: For services payments, a company (or individual) could potentially be an “agent acting as an intermediary” where they are receiving payments for services someone else is providing, as an agent for that person. However, a company (or individual) would typically not be an “agent acting as an intermediary” if they simply hire a subcontractor.
- Example 2: For royalties, a company (or individual) would typically be considered an agent if they receive payment for the use of copyrights or content which are owned by clients of the company (or individual).
If you have any questions about the “agent acting as an intermediary” status, please contact your tax advisor.
A: First, make sure that you have your address up to date on the Amazon tax interview. You can retake the interview by visiting your Dashboard.
After you have completed that, please reach out to Support. They would be best to assist you with your tax inquiry.