Audible requires all providers to provide valid taxpayer identification information in order to comply with U.S. tax reporting regulations governed by the U.S. tax authority (Internal Revenue Service "IRS"). The tax information interview collects the information needed to complete an IRS tax form (e.g. IRS Forms W-9 or W-8) which will be used to certify your U.S. or non-U.S. status, determine if your payments are subject to IRS reporting, and the rate of U.S. tax withholding (if any) applicable to your payments. If you are a non-U.S. agent acting as an intermediary, you will be asked at the end of the interview to mail your IRS tax form and any required supporting documentation to Amazon at the address provided.

Until your tax status is "Complete", your payments will be subject to delay.

If you are a non-U.S. 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 of residence issues an income tax identification number, you may enter it to claim treaty benefits. For a list of countries that have an income tax treaty with the United States, check the IRS website.

If your country of residence does not issue a TIN used for income tax reporting purposes, you may apply for a U.S. TIN. Please see the topic in this Help section entitled "Tax Identification Number (TIN)".

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.

Please 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.

U.S. Providers

U.S. providers must provide a U.S. TIN. This may take the form of an Employer Identification Number (EIN), a Social Security Number (SSN), or Individual Tax Identification Number (ITIN). You can learn more about EIN (business entities) and ITIN (individuals) numbers below.

According to the IRS, for U.S. federal tax purposes, a U.S. person includes, but is not limited to:

• An individual who is a U.S. citizen or U.S. resident alien,
• A partnership, corporation, company, or association created or organized in the U.S. or under the laws of the U.S.
• Any estate (other than a foreign estate), or
• A domestic trust (as defined in Regulations section for Forms W-9 not required to be signed 301.7701-7)

Non-U.S. Providers

Non-U.S. 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 Audible 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. 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 of residence issues an income tax identification number, you may enter it to claim treaty benefits. For a list of countries that have an income tax treaty with the United States, check the IRS website.

If your country 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.

Please 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.

For Corporations and Non-Individual Entities: Employer Identification Number (EIN)

Obtain an EIN by filing IRS Form SS-4, Application for Employer Identification Number .

Instructions for Completing and Submitting Tax Forms

• How to Apply for an EIN (Official IRS Instructions in English)
• Instructions for form SS-4 (Official IRS Instructions in English)

International applicants located outside of the United States can apply for an EIN by telephone, fax, or mail.

• Telephone. Call the IRS Monday through Friday at +1 (267) 941-1099 (not a toll free number). This is the fastest method and will allow you to receive the EIN immediately.
• Fax. If you have no principal business or office in the United States, send the completed Form SS-4 to the IRS at +1 (859) 669-5987 and include your fax number on the application. You should receive a fax within four days listing your EIN.
• Mail. Applications processed by mail may take 4 weeks. If this is the best method for you, mail Form SS-4 to this address:

Internal Revenue Service
Attn: EIN International Operation
Philadelphia, PA 19255

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.

For Individuals: Individual Taxpayer Identification Number (ITIN)

You may apply for an ITIN by filing Form W-7, Application for IRS Individual Taxpayer Identification Number. 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.

• General ITIN Information
• Form W-7 Instructions

  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 www.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 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 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 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

  • 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

  • In-person at IRS office. See here for a list of IRS offices abroad that can accept W-7 applications in Frankfurt, London, and Paris.
  • Acceptance Agent. You also can apply through an Acceptance Agent (AA) authorized by the IRS for a fee. An AA can help you complete and file Form W-7. To get a list of agents, visit this website or visit IRS.gov and enter "acceptance agent program" in the search box at the top of the page.

This short online tax interview guides you through a step-by-step process gathering all necessary information required to establish your tax identity and generates an IRS tax form (e.g. Form W-9 or Form W-8). Complete all required fields during the interview.

Once you've taken the interview, you will be able to check your status anytime by going to https://tax.audible.com/. This is also where you can retake the interview whenever your information changes.

Please note that if you do not check the box giving consent to provide an electronic signature, you will need to print, sign and mail your IRS tax form to Amazon. This will likely cause processing delays.

If you provide a U.S. tax identification number (TIN), the IRS must validate it. This process is subject to IRS database outages that can cause delay.

Interview Questions

If you need help while taking the interview, you can always click "Tax Information Interview Guide" in the upper right corner of any page.

Tax Interview Status

You may see one of these tax statuses once you've completed the tax interview:

1. No information on file
   Required U.S. tax identity information has not been submitted. Please complete the tax information interview as soon as possible. Note: Until your tax status is "Complete", your payments will be subject to delay.
2. Pending Review
   Your tax information is under review with the Internal Revenue Service (IRS). You cannot change or update your tax information during this time. We will let know you by email if further action is required.
3. Update required
   Tax information submitted for your account does not match IRS records. You must retake the tax information interview.

   Reasons for an Invalid Status
   Audible does not have any insight into the details about why information is invalid, but here are some common issues to watch out for:
   

   • If you are submitting a Social Security Number (SSN), use the same name format that appears on your Social Security card.
   • If you are submitting an International Taxpayer Identification Number (ITIN), use the number issued by the IRS.
   • If you are submitting an Employer Identification Number (EIN), use the exact same name that appears on the first line of the address header on your Notice CP575A from the IRS.
   • Misspelling your name, not including your middle initial or middle name, or entering an incorrect Taxpayer Identification Number (TIN) may cause a mismatch between your tax identity information and IRS Records.
4. Invalid, further action required
   Tax information submitted for your account does not match IRS records. You must retake the tax information interview. Note: Until your tax status is "Complete", your payments will be subject to delay.

   Reasons for an Invalid Status
   Audible does not have any insight into the details about why information is invalid, but here are some common issues to watch out for:
   

   • If you are submitting a Social Security Number (SSN), use the same name format that appears on your Social Security card.
   • If you are submitting an International Taxpayer Identification Number (ITIN), use the number issued by the IRS.
   • If you are submitting an Employer Identification Number (EIN), use the exact same name that appears on the first line of the address header on your Notice CP575A from the IRS.
   • Misspelling your name, not including your middle initial or middle name, or entering an incorrect Taxpayer Identification Number (TIN) may cause a mismatch between your tax identity information and IRS Records.
5. We need more information

   You need to complete, sign, and mail your IRS tax form and any required supporting documentation as indicated when you reached the end of the interview to Amazon at the address listed below. Please include "Audible" on the top of form and the email address used to access your account.

   If you originally chose not to provide consent for electronic signature, you can retake the tax information interview at any time and provide consent to expedite this process. Note: Until your tax status is "Complete", your payments will be subject to delay.

   
   Amazon
   Attn: FinOps Tax
   PO Box 80683
   Seattle, WA, 98108-0683
   U.S.A.
6. Action Required

   Amazon has not received your IRS tax form and any required supporting documentation. Please mail in your tax documentation as soon as possible to Amazon at the address listed below. Please include "Audible" on the top of form and the email address used to access your account. If you originally chose not to provide consent for electronic signature, you can retake the tax information interview at any time and provide consent to expedite this process. Note: Until your tax status is "Complete", your payments will be subject to delay.

   
   Amazon
   Attn: FinOps Tax
   PO Box 80683
   Seattle, WA, 98108-0683
   U.S.A.
7. Complete
   Your tax information is complete. No further action is required at this time. If any of your information changes, return to take the tax information interview again.

U.S. providers that receive royalty, service, or rent payments exceeding the IRS reporting thresholds (Royalty-$10, Service-$600, Rent-$600) during the calendar year will receive IRS Form 1099-MISC on or before January 31 of the year following payment. For example, calendar year 2022 payments will be reported on or before January 31, 2023. This form will also be reported to the U.S. tax authority (Internal Revenue Service "IRS").

To assess end of year tax forms: Once signed in, please click "Your Tax Status", and then click "View/Edit Tax Information". You will be brought to your dashboard where you can click "Find Forms" to download any forms published for your account.

Non-U.S. providers that receive U.S. source royalty, service, or rent payments during the calendar year will receive IRS Form 1042-S on or before March 15 of the year following payment. For example, calendar year 2022 payments will be reported on or before March 15, 2023. This form will also be reported to the U.S. tax authority (Internal Revenue Service "IRS").

If you chose not to consent to electronic signature within the interview or are otherwise required to mail in a hard copy form and any required supporting documentation as indicated within the interview, you must mail this information to:
Amazon
Attn: FinOps Tax
PO Box 80683
Seattle, WA, 98108-0683
U.S.A.

1. Use the "Sign In" button at the top right to sign in.
2. Click "Your Tax Status" at the top right.
3. Click "View or Update Tax Information".
4. Take the interview to completion.
5. Dashboard should reflect a "Completed" status.