The IRS requires Amazon, to issue an information statement called the 1042-S form to Non US payees. Specifically, an IRS Form 1042-S is generally provided to non-U.S. payees that received U.S. sourced income during the calendar year.
The Form 1042-S will be issued by March 15th of the year following payment.
For example, for payments made during 2018, we will make available the Form 1042-S by March 15, 2019.
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