Non-U.S. video providers must take the tax interview, but are not required to have a U.S. TIN (ITIN for individuals; EIN for business entities) in order to receive income from Prime Video unless their income is effectively connected with a U.S. trade or business. In general, your income is effectively connected with a U.S. trade or business if you have employees in the U.S., own, lease or control equipment or other assets in the U.S. that you use to generate revenue, or have a permanent establishment in the U.S If you are a non-U.S. video provider interested in claiming tax treaty benefits to reduce your U.S. tax withholding, you will have to provide a tax identification number (TIN).
If you have a U.S. TIN, you must provide this number in the interview. However, if you do not have a U.S. TIN and the tax authority in your country or region of residence issues an income tax identification number, you may enter it to claim treaty benefits. For a list of countries or regions that have an income tax treaty with the United States, check the IRS website.
If your country or region of residence does not issue a TIN used for income tax reporting purposes, you may apply for a U.S. TIN by following the instructions provided below.
If you are in the process of applying for a U.S. TIN, you can submit your tax information now in the tax information interview without it, and then retake the interview once you receive your TIN from the IRS.
Note: If the IRS recently issued you a TIN, it can take up to 60 days until the TIN is part of the IRS database.
Applying for a U.S. TIN (Taxpayer ID Number)
You can apply for a U.S. TIN by following the instructions below to obtain either an Individual Taxpayer Identification Number (ITIN) for individuals or an Employer Identification Number (EIN) for non-individuals. If you are in process of applying for a U.S. TIN, you may complete the Tax Interview without the TIN. Once you receive your TIN from the IRS, take the interview again.
Corporations and Non-Individual Entities: Employer Identification Number (EIN)
Obtain an EIN by filing IRS Form SS-4, Application for Employer Identification Number (http://www.irs.gov/pub/irs-pdf/fss4.pdf).
Instructions for Completing and Submitting Tax Forms
International applicants located outside of the United States can apply for an EIN by telephone, fax, or mail.
These guidelines do not replace the form instructions, and you should only use them as a supplement to the IRS instructions. Please consult your tax adviser if you require further guidance.
Individuals: Individual Taxpayer Identification Number (ITIN)
You may apply for an ITIN by filing Form W-7, Application for IRS Individual Taxpayer Identification Number (http://www.irs.gov/pub/irs-pdf/fw7.pdf). The application may take up to 8 weeks and requires that you submit certain documents, such as an official ITIN letter along with your application. If you have additional questions after reviewing the instructions, you may contact the IRS for help at 1 (800) 829-1040 if you are in the United States. If you are outside the United States, call +1 (267) 941-1000 (not a toll-free number) or contact their overseas offices in Frankfurt, London, or Paris.
These guidelines do not replace the form instructions, and you should only use them as a supplement to the IRS instructions. Please consult your tax adviser if you require further guidance.
General Guidance
- Do not complete Form W-7 if you have a SSN or you are eligible to get a SSN. You are eligible for a SSN if you are a U.S. citizen or if you have been admitted by the United States for permanent residence or U.S. employment. To get a SSN, see Form SS-5, Application for a Social Security Card. To get Form SS-5 or to find out if you are eligible to get a SSN, go to socialsecurity.gov or contact a Social Security Administration (SSA) office.
- Do not leave any sections blank. Enter "NA" (not applicable) on all sections of each line that do not apply to you. For example, on Line 4, you should input three separate entries.
- Your application must include all of the following: i). Your completed Form W-7. ii). Your original, valid tax return(s) must be attached to the application. There are exceptions to the requirement to include a U.S. tax return. Please see the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for additional information on exceptions. iii). The original documents, or certified copies of these documents from the issuing agency, that support the information provided on the Form W-7. Please see the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for additional information on certified copies.
- You must check the box which indicates the reason you are completing Form W-7. For example, if you need an ITIN solely to claim a tax treaty benefit, Check Box a. "Nonresident alien required to get ITIN to claim tax treaty benefit." Please reference the IRS instructions (http://www.irs.gov/pub/irs-pdf/iw7.pdf) for further guidance.
International applicants can apply for an ITIN by mail, in person at an IRS office, or through an acceptance agent.
- Mail Form W-7, your passport (or a certified copy), (or other documents as required by an exception—see instructions) to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
United States of America
For courier or private delivery service (e.g., FedEx, UPS, DHL), use the following address:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy
Austin, TX 78741-0000
United States of America