IRS Reporting Regulations on Third-Party Payment Transactions

第三方支付交易的规定，国税局的报告

Due to Internal Revenue Service (IRS) regulations, U.S. third-party settlement organizations and payment processors, including Amazon, are required to file Form 1099-K for U.S. taxpayer sellers who meet the following thresholds in a calendar year:

由于国税局（IRS）的规定，美国第三方组织结算和付款处理器，包括亚马逊，需要申请美国纳税人的卖家会在一个日历年以下形式1099-k阈值：

· More than $20,000 in unadjusted gross sales, and

·超过20000美元的未经调整的总销售额，和

· More than 200 transactions.

·超过200交易。

【重点关注】IRS regulations require non-U.S. taxpayers to provide Form W-8BEN to Amazon in order to be exempt from U.S. tax reporting requirements.【重点关注】

【重点关注】国税局规定，非美国的纳税人为了亚马逊提供的W-8BEN文件是不受美国税务报告的要求。【重点关注】

Providing Your Taxpayer Identification Information to Amazon

亚马逊提供您的纳税人识别信息

As a result of these and other upcoming regulations, the following sellers are required by Amazon to provide taxpayer identification information to Amazon:

由于这些和其他即将到来的规定，下列要求卖家通过亚马逊Amazon提供纳税人的身份信息：

· All Professional sellers

·所有专业的卖家

· Individual sellers that exceed 50 transactions in a calendar year, regardless of sales volume

·个体，超过50的交易在一个日历年，无论销量

You can provide your information to Amazon by clicking here and using a self-service interview process that will guide you through entering your taxpayer information and validating your W-9 or W-8BEN form. In order to fulfill the IRS requirements as efficiently as possible, answer all questions and enter all information requested during the interview.

你可以点击这里，使用自助服务的面试过程中，将引导您进入您的纳税人信息和验证你的表，或W - 8BEN表亚马逊提供您的信息。为了满足美国国税局要求尽可能有效，回答所有的问题和需要输入在采访过程中所有的信息。

Avoid misspellings or entering incorrect Tax Identification Numbers, both of which can result in an invalidated tax form. Move forward or backward through the interview process at your own pace. Don't worry if you're not sure which form (W-9 or W-8BEN) applies to you. The answers you provide during the interview will automatically determine that for you. To help protect the security of your taxpayer identification information, please do not disclose it by e-mail or over the phone.

避免拼写错误或输入不正确的纳税人识别号，这两者都会导致无效税的形式。向前或向后通过面试过程在您自己的步伐。如果你不确定形成了别担心（表或W - 8BEN）适用于你。答案你在面试的过程中提供自动确定你的。为了帮助保护您的纳税人识别信息的安全，请不要透露它通过电子邮件或电话。

Help is available throughout the interview process, including links to IRS publications that support the IRS forms W-9 and W-8BEN.

帮助整个面试过程中是可用的，包括出版物IRS支持IRS链接形式和W - 8BEN表。

See answers to frequently asked questions below, and learn more at the IRS website.

查看常见问题解答下面，并了解更多在国税局网站。

Important Notice: Information in this document does not constitute tax, legal, or other professional advice and must not be used as such. To find out how this new legislation will affect your business, or if you have other questions, please contact your tax, legal, or other professional adviser.

重要通知：本文档中的信息不构成法律，税务，或其他专业意见，不得用作。要了解这种新的立法将影响您的业务，或如果您有其他问题，请联系您的税务，法律，或其他专业顾问。

· Why are sales tax and shipping charges included in my unadjusted gross sales amount?

·为什么销售税和运费包括在我的未经调整的总销售金额？

· Doesn't the gross sales amount change if I refund an order?

·不销售总额的变化，如果我的退款订单？

· If I have multiple seller accounts with the same tax identification number and they exceed the thresholds when the account totals are combined, will you file Form 1099-K for my combined seller accounts?

·如果我同税务识别号码，有多个卖家帐户和超过阈值时，帐户总数的组合，你会为我1099-k卖方账户相结合形成文件？

· Are there instructions on how to use the 1099-K for my tax return?

·有说明如何使用1099-k我报税吗？

· Can Amazon help me with my tax return?

·亚马逊能帮我报税吗？

· How do I save a copy of the Form 1099-K to my computer?

·我如何保存副本的形式1099-k到我的电脑？

· I saved the PDF to my computer, but I no longer remember the password. How can I get another copy of my Form 1099-K?

·我保存PDF到我的电脑，但我不记得密码。我怎样才能得到一份我的形式1099-k？

· I believe there is an error on the Form 1099-K I was issued. How do I get an updated Form 1099-K?

·我相信在形式上有1099-k我发布了一个错误。我如何得到一个更新的形式1099-k？

1099 Form Reconciliation

1099种形式的和解

· How do I find the transactional level details of my unadjusted gross sales for a specific year?

·我如何为一个特定的年找到我的未经调整的总销售交易的细节？

· My seller account generated more than 600 transactions in a calendar year. How do I find the transactional level details of my unadjusted gross sales for a specific year?

我·卖家账户产生超过600的交易在一个日历年。我如何为一个特定的年找到我的未经调整的总销售交易的细节？

· How can I calculate my unadjusted gross sales for a calendar year using settlement reports?

·我怎样计算我的未经调整的总销售额为使用结算报告日历年？

Regulations

法规

Where can I learn more about the 1099-K and the 6050w regulations?

我在哪里可以了解更多的关于1099-k和6050w法规？

The regulations are under section 6050W of the Internal Revenue Code. Please see the IRS website for more information.

这项规定是国内税收法典第6050w下。请参阅国税局网站的更多信息。

How do the regulations apply to Amazon sellers?

如何规定适用于亚马逊卖家？

Amazon requires all Professional sellers and Individual sellers that exceed 50 transactions in a calendar year, regardless of sales volume, to provide taxpayer identification information to Amazon.

亚马逊要求所有专业的卖家和卖家的交易，超过50个人在一个日历年，无论销量，亚马逊提供给纳税人识别信息。

Enter your tax identity information using the short interview process available in your seller account. From the Settings tab select Account Info and then click Edit for the Legal Entity section. Note that this interview can only be accessed by the primary user of your seller account.

使用简短的采访过程中，你的卖家账户可以进入你的纳税身份信息。从“设置”选项卡，选择帐户信息，然后单击“的法律实体部分编辑。请注意，这个采访只能通过你的卖家账户的主要用户访问。

Enter your information now

输入你的信息

To help protect the security of your taxpayer identification information, we will not ask you to disclose it by e- mail or over the phone.

为了帮助保护您的纳税人识别信息的安全，我们不会向你透露它通过电子邮件或电话。

Do these regulations apply to non-profit organizations?

这些规定适用于非营利组织？

Yes, these regulations apply to both non-profit and for-profit organizations and entities.

是的，这些规则适用于所有的非营利性和营利性组织和实体。

What happens if I don't provide the required information?

如果我不提供所需的信息会发生什么？

If you have not provided valid tax identity information, your seller account will be considered in violation of our Amazon.com selling policies and your account will be suspended.

如果你没有提供有效的税务身份信息，你的卖家账户将在我们的亚马逊的销售政策和您的帐户将被暂停违反考虑。

Tax Identity Collection & Validation

税务身份收集和验证

I am a U.S. taxpayer. What information do I need to provide to Amazon?

我是一个美国纳税人。我需要提供给亚马逊什么信息呢？

By completing the tax interview in your seller account, you will be providing Amazon the appropriate tax identity in the form of a W-9 or W-8BEN form.

通过完成你的卖家账户税收的面试，你将提供亚马逊在一个表或W - 8BEN形式适当的税务身份。

For U.S. taxpayers, a TIN is required by the IRS for the administration of tax laws. In most cases, your TIN is either an Employer Identification Number (EIN) or a Social Security Number (SSN

美国的纳税人，锡是由税收法律，行政国税局要求。在大多数情况下，你的锡是一个雇主识别号码（EIN）或社会安全号码（SSN

Learn how to obtain an EIN at the IRS website.

了解如何在国税局网站获得一个。

【重点关注】I am a foreign seller and not a U.S. taxpayer. Do I need to provide any information to Amazon?【重点关注】

【重点关注】我国外的供应商而不是美国纳税人。我需要去亚马逊提供的任何信息？【重点关注】

If you are a non-U.S. taxpayer, the responses you provide to the tax interview wizard questions will create the appropriate tax form on your behalf.

如果你是一个非美国的纳税人，回应你提供给税问题采访向导将创建代表你的税的适当形式。

IRS regulations require non-U.S. taxpayers to provide Form W-8BEN to Amazon in order to be exempt from U.S. tax reporting requirements.

国税局规定，非美国的纳税人为了亚马逊提供的W-8BEN文件是不受美国税务报告的要求。

I am not going to come even close to hitting the reporting threshold. Why does Amazon require my tax identity?

我不会接近甚至打报告阈值。为什么亚马逊需要我的税务身份？

It is Amazon's policy for Amazon.com Professional sellers and Individual sellers that exceed 50 transactions in a calendar year, regardless of sales volume, to provide taxpayer identification information to Amazon.

这是亚马逊亚马逊网站的专业销售商和个体，超过50的交易在一个日历年的政策，无论销量，亚马逊提供给纳税人识别信息。

I recently switched selling plans from Professional to Individual but I am still seeing seller account notices and receiving e-mails asking me to provide my tax identity information. Do I still need to provide my tax identity information?

我最近接通销售计划从专业的个人但我仍然看到卖家帐户通知和接收电子邮件，要求我提供我的税务身份信息。我还需要提供我的税务身份信息？

It is Amazon's policy for Amazon.com Individual sellers that exceed 50 transactions in a calendar year, regardless of sales volume, to provide tax identity information to Amazon.

这是亚马逊亚马逊网的个人卖家，超过50的交易在一个日历年的政策，无论销量，对亚马逊提供税务身份信息。

Your Amazon selling privileges will be suspended if you exceed 50 transactions but have not provided the required information.

你的亚马逊出售特权将如果你超过50的交易，但没有提供所需信息暂停。

If you have had 25 transactions or more but have not provided your tax identity information, you will continue to see seller account notices and receive e-mails asking you to provide the information.

如果你有25的交易或以上但没有提供你的纳税身份信息，你会看到卖家帐户通知和接收电子邮件要求你提供的信息。

I've provided my tax identity. How long will it take to see if it is valid?

我提供我的纳税身份。要看它是否是有效期多长时间？

Validations can take up to three weeks to complete. After you update your tax identity information, the Legal Entity section of your Account Info page will display "Provided and Pending Validation." If we find your information doesn't match IRS records, we will send you an e-mail with instructions on how to proceed.

验证可以在三周内完成。你更新你的纳税身份信息后，您的帐户信息页的法律实体部分会显示“设置和待验证。“如果我们找到你的信息不匹配，国税局的记录，我们将向您发送一封电子邮件，说明如何进行。

I received an e-mail stating that my tax identity information is invalid. I thought I provided my correct information. Can you tell me why it came back invalid?

我收到一封电子邮件，说我的税务身份信息是无效的。我想我提供正确的信息。你能告诉我为什么回来无效？

We don't know exactly why your tax identity information came back as invalid, but here are some things to consider:

我们不知道为什么你的纳税身份信息回来是无效的，但这里有一些事情要考虑：

· If you are completing the tax identity information as an individual, use the information that appears on your Social Security card.

·如果你作为一个个体完成纳税身份信息，使用出现在你的社会安全卡的信息。

· If you are completing the information as a business, use the name that appears on your CP575A notice from the IRS if you are providing a business name.

·如果你作为一个企业完成信息，如果你提供一个企业名称使用，出现在你的cp575a到国税局的通知的名称。

· Misspelling your name, not including your middle initial or middle name, or entering an incorrect Tax Identification Number may cause tax identity information to not match to IRS records.

·将你的名字拼错了，不包括中间的初始或中间的名字，或进入一个不正确的纳税人识别号可能会导致税收的身份信息不匹配的国税局记录。

I'm an Individual seller and I received an e-mail saying that my tax identity information needs to be updated. Do I need to do that within 30 days or only once my account reaches 50 transactions?

我是一个个人卖家，我收到一封电子邮件，说我的纳税身份信息需要更新。我需要在30天内或只有一次我的账户交易达到50？

If you provided tax identity information and it came back invalid, regardless of which selling plan you are on, you have 30 days from the date of the e-mail from Amazon to correct the tax identity information. If you have not provided corrected tax identity information within the 30 day period, your Amazon selling privileges will be suspended.

如果你提供的税收身份信息和它回来无效，无论哪个销售计划你是对的，你有从亚马逊的电子邮件日期正确纳税身份信息30天。如果你没有提供税务身份信息校正后的30天内，你的亚马逊出售特权将暂停。