Tax identity collection and validation
Note: Information on this page doesn't constitute tax, legal, or other professional advice and must not be used as such. If you have questions, contact your tax, legal, or other professional adviser.
Overview
To register with Amazon Pay in the US, all merchants must complete a short U.S. Tax Interview online questionnaire to provide taxpayer identification information.
U.S.-based merchants
If you are a U.S.-based merchant, you will need to provide a Tax Identification Number (TIN) during the interview. Your TIN is one of the following:
| TIN type | Who uses it |
|---|---|
| EIN (Employer Identification Number) | Most businesses (LLCs, corporations, partnerships) |
| SSN (Social Security Number) | Sole proprietors and single-member LLCs |
Once you complete the interview, it will generate and validate a W-9 form for your account.
What is a W-9?
A W-9 is a standard IRS form used to certify taxpayer identification information. Amazon Pay uses it to confirm your identity for tax reporting purposes.
Non-U.S. merchants
If you are based outside the United States, the tax interview will typically generate a W-8BEN (individual) or W-8BEN-E (entity) form for your account.
Important: Merchants who take the tax interview and generate a W-8BEN or W-8BEN-E are not eligible to use Amazon Pay in the US. If this applies to you, please register with Amazon Pay in your home country or region instead.
What is a W-8BEN/W-8BEN-E?
A W-8BEN/W-8BEN-E is an IRS form used to certify that a person or entity is a non-U.S. person/taxpayer.
The interview automatically determines which IRS form applies based on your answers.