Operator glossary
Tax interview (W-9 / W-8BEN)
The onboarding tax questionnaire that decides your US withholding fate — W-9 for US persons, W-8BEN for foreign sellers claiming treaty rates — plus the 1099-K that reports US sellers to the IRS.
Every seller completes Amazon's tax interview, which generates the right IRS form: W-9 for US persons (leading to a 1099-K reporting gross sales above thresholds), W-8BEN/W-8BEN-E for non-US persons certifying foreign status and claiming treaty benefits against default withholding. Expired or mismatched tax information suspends disbursements until refreshed.
Cross-border sellers hit the traps: entity name mismatches against registration documents, expired W-8 forms (three-year validity), and the perennial confusion between US tax liability and US bank accounts (unrelated questions). The interview is plumbing, not advice — actual tax obligations (state nexus, income treaties) deserve an actual professional.
The numbers
- W-9 (US persons) → 1099-K reporting; W-8BEN/-E (foreign persons) → treaty-rate certification, 3-year validity.
- Expired/mismatched tax info freezes disbursements; entity names must match registration documents.