Schedule 3 authorizes Amazon to withhold legally required taxes from commission payments and to hold all commission income if an Associate does not provide requested tax information, until the information is provided or Amazon is satisfied the Associate is not subject to tax information collection requirements.
This analysis describes what Amazon Associates's agreement states, permits, or reserves. It does not constitute a legal determination about enforceability. Regulatory applicability and practical outcomes may vary by jurisdiction, enforcement context, and individual circumstances. Read our methodology
This provision authorizes Amazon to hold commission income without a specified time limit in the event an Associate does not respond to a tax information request, which may affect Associates' cash flow if requests are not addressed promptly.
Under Schedule 3, Associates who do not provide requested tax information to Amazon may have all commission income held indefinitely until the information is provided or Amazon determines it is not required, in addition to any applicable tax withholding from commission payments.
Cross-platform context
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Compare across platforms →"We may deduct or withhold any taxes that we may be legally obligated to deduct or withhold from any amounts payable to you under the Associates Program. From time to time, we may request tax information from you. If we request tax information from you and you do not provide it to us, we reserve the right (in addition to any other rights or remedies available to us) to hold your commission income until you provide this information or otherwise satisfy us that you are not a person from whom we are required to obtain tax information.Excerpt from Amazon Associates's Operating Agreement
1) REGULATORY LANDSCAPE: Amazon's tax withholding and information collection obligations engage IRS rules on backup withholding for U.S.-based Associates and applicable withholding tax requirements for non-U.S.
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This provision authorizes Amazon to hold commission income without a specified time limit in the event an Associate does not respond to a tax information request, which may affect Associates' cash flow if requests are not addressed promptly.
Under Schedule 3, Associates who do not provide requested tax information to Amazon may have all commission income held indefinitely until the information is provided or Amazon determines it is not required, in addition to any applicable tax withholding from commission payments.
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