Use case: Twitch
Twitch tax form for non-U.S. streamers: the royalty and service tax interviews explained (W-8BEN)
Twitch's tax interviews are Form W-8BEN in an Amazon outfit. This guide maps every question to the form, explains why there are two interviews, shows the treaty rate for your country, and tells you what Twitch withholds if you skip them.
If you stream on Twitch and live outside the United States, onboarding stops at a step called Tax Interviews. Twitch is a subsidiary of Amazon, and its help centre explains that it uses Amazon’s tax tools to pay Affiliates and Partners. The screen usually lists a Royalty Tax Interview and a Service Tax Interview. Neither says “W-8BEN” on the first page, but for a non-U.S. individual that is the form each interview produces. Twitch’s FAQ puts it this way: non-U.S. payees certify their non-U.S. status “by completing IRS Form W-8 or Form 8233”.
Answer the interviews well and Twitch withholds only your treaty rate, or nothing at all, on the income it treats as U.S.-source. Skip them and Twitch says “a default withholding tax of up to 30% may apply to your future payments”. This guide walks through the interviews, maps each question to the official form, and gives the treaty rate for your country. It is educational information, not tax advice.
What Twitch withholds, and from which earnings
Twitch states that “the U.S. IRS requires Twitch to collect up to 30% from payments issued to non-U.S. persons who receive certain payments”, and that any withholding “will automatically be deducted from your payment(s)”. The figures below combine that statement with the IRS statutory rate and the treaty tables.
| Comparison | No interview, or an expired one | W-8BEN, no treaty | W-8BEN with a treaty claim |
|---|---|---|---|
| Rate | Up to 30% | 30% | 0% to 30%, depending on the treaty |
| Applied to | Future payments, until the interview is completed or updated | Income Twitch treats as U.S.-source | Income Twitch treats as U.S.-source |
| Example: $500 of U.S.-source royalties in a month | Up to $150 withheld | $150 withheld | $0 (UK, 0%) or $75 (India, 15%) |
| Year-end statement | Form 1042-S | Form 1042-S | Form 1042-S |
Two points are worth knowing before you start.
- Twitch has no “24% of everything” rule. YouTube applies backup withholding to worldwide earnings when a creator ignores the form. Twitch’s published penalty is the ordinary 30% default rate on future payments.
- Withholding is not the same as reporting. Even at a 0% treaty rate, Twitch still reports your U.S.-source payments to the IRS on Form 1042-S and sends you a copy.
Twitch’s FAQ also says a reduced payout “could be a result of how your tax interview questionnaire was filled out”. A wrong answer costs money every month, so prepare before you open the tool.
Where the interviews live in the Creator Dashboard
Twitch’s onboarding guides give the same path for Affiliates and Partners. Only the last word changes.
- Sign in to Twitch and open the Creator Dashboard.
- Go to Monetization, then Affiliate (or Partner).
- Complete Step 1, two-factor authentication, and Step 2, Account Detail.
- In Step 3, Start Earning Revenue, click Set Up.
- Click Start next to each interview listed, such as Royalty Tax Interview and Service Tax Interview.
Twitch warns that you may be asked to log in again and enter a verification code, and that a screen will then ask you to “authorize Amazon Tax Central to access your account”. Both are expected. The form that follows “is managed by Amazon and may look different from Twitch”.
Twitch says the interviews “typically take 24-48 hours to validate”, sometimes up to 72 hours, and in rare cases two to three weeks. To retake an interview later, Twitch’s FAQ says to go to Monetization, then Partner / Affiliate / Setup, then Onboarding, and click Start Over. The wording changes from time to time, so follow the labels on your screen.
Before you open the tool
Twitch’s onboarding guide says to prepare your legal name, date of birth, country of residence, payout method, and tax identification number. Add these details to the list.
- Your legal name exactly as it appears on your tax documents. Twitch is emphatic: “do not alter or change them to match the form”. The name on the tax form must also match your Account Detail step and your payout method. Twitch says mismatches between these three places are “the most common cause of issues during onboarding”. Your channel name does not belong here.
- A permanent residence address in the country whose treaty you will claim. Amazon’s guide describes it as “the address in the country where you claim to be a resident for purposes of that country’s income tax”.
- Your foreign tax identification number. Twitch’s FAQ explains that this is “issued by your local tax authority” and gives Canada’s Social Insurance Number as an example. A TIN “is not required unless you wish to claim a reduced rate of withholding tax”. If your country issues no such number, Twitch says you need a U.S. ITIN to claim a treaty.
- Accents and special characters. Twitch says that if the form has trouble with a name containing characters such as é, ñ, or ö, you should contact Twitch Support rather than change the spelling. The same applies to an address that does not fit U.S. formatting.
- Your treaty rate and article. Use the selector further down this page. The interview picks the treaty from your country of residence, but knowing the expected rate lets you spot a wrong answer before you sign.
Prepare and review your answers in our tool
The answer-review panel in our W-8BEN interview, using the fictional Dana Example fixture. This is our preparation tool; a payer’s tax portal has its own screens and submission process.
Open full-size screenshotOpen full-size screenshot
- Review the answers in each section
Check Personal details and Addresses, then expand Tax information to review the remaining answers.
Back to screenshot - Use Edit to correct an answer
Each Edit button returns to that question so you can correct it before continuing. Completing and reviewing the answers is free; signing and downloading come after payment.
Back to screenshot
Twitch’s questions, mapped to Form W-8BEN
The interview is Amazon’s, and Amazon publishes a field-by-field guide that Twitch links to from onboarding. The labels below are taken from that guide. This table tells you where each answer lands on the official form.
| Screen in the tax interview | What it becomes | What to enter |
|---|---|---|
| For U.S. federal tax purposes, are you a U.S. person? | “Yes” switches to Form W-9 | Non-U.S. streamers answer no. U.S. citizens and green-card holders living abroad are U.S. persons and should not file a W-8. |
| Type of beneficial owner: Individual or an entity type | Chooses W-8BEN (individual) or W-8BEN-E (entity) | Pick individual if you are paid personally. Twitch’s FAQ adds that you are not a “partnership” merely because you are a Twitch Partner. |
| Full name | W-8BEN Line 1 | Exactly as on your tax return and your Twitch Account Detail step. Amazon says to use “the information that appears on your tax return”. |
| Country of citizenship | W-8BEN Line 2 | Your citizenship, which may differ from your treaty country. |
| Permanent address | W-8BEN Line 3 | A street address in the country where you are tax resident. |
| Mailing address (if different) | W-8BEN Line 4 | Optional. Leave blank if it is the same. |
| U.S. taxpayer identification number | W-8BEN Line 5 | Optional for most streamers. Leave blank unless you hold an ITIN. |
| Foreign (non-U.S.) income tax identification number | W-8BEN Line 6a | Your home-country tax number. Required if you claim a treaty. |
| Date of birth | W-8BEN Line 8 | Required for individuals. The IRS format is MM-DD-YYYY. |
| Treaty benefits: are you a resident of a treaty country? | W-8BEN Line 9 (country) | Yes, if your country appears in the table below with a rate under 30%. |
| Treaty rate for the income type of that interview | W-8BEN Line 10 (article, rate, income type) | The royalty interview claims the copyright royalties article. The service interview claims the article for independent services, if any. |
| Location of services performed | Not on W-8BEN | Amazon asks whether “all or part of your services are or will be performed inside the United States”. Most streamers answer that everything is performed outside the U.S. |
| Effectively connected income | Not on W-8BEN | Answer no unless you have a U.S. permanent establishment. A yes leads to a different form (W-8ECI). |
| Consent to electronic signature | Delivery method, not a line | Twitch says consent lets it “validate your information in real-time”. Without it you must print, sign in ink, and mail the form, which takes seven to ten business days to process. |
| Certification and signature | W-8BEN Part III | Type your legal name. Sign for yourself; the list of signatory titles applies to companies. |
Why there are two interviews, and which one sets your treaty rate
Twitch pays streamers for two different things, and U.S. tax law treats them differently. Twitch’s FAQ describes both when it explains the word “agent”: royalties are “payment for the use of copyrights or content”, and service payments are payments for services someone provides. A subscription or a Cheer is a viewer paying to enjoy your content. A service payment is Twitch paying you to do a specific thing.
Each category has its own withholding rules and its own line on the year-end forms. Twitch’s FAQ says many creators with “royalty and service income will receive two separate forms”. For U.S. creators those are Forms 1099-MISC and 1099-NEC; non-U.S. creators get both types on one Form 1042-S, split by income code. That is why Amazon’s tool runs one interview per category, even though the answers are nearly identical. Twitch notes that a second interview “may not require you to fill out additional information” if your details carry over.
Twitch does not publish a list of which products count as royalties and which count as services. Your Form 1042-S shows the split for your own channel. Complete every interview Twitch lists for your account.
The royalty interview is the one that matters for treaty rates
Royalties paid by a U.S. company are U.S.-source income, so they are subject to the 30% statutory rate unless a treaty reduces it. That is where the treaty article for copyright royalties on Line 10 earns its keep. Select your country below to see the rate and the article you should expect to see.
Withholding rates on U.S.-source royalties by treaty country
Transcribed from IRS Tax Treaty Table 1, columns for film and television royalties (income code 11) and copyright royalties (income code 12). Twitch's royalty interview covers payment for the use of your content, so the copyright column is the one to use.
Your selection stays in this browser tab and is not sent anywhere.
Show the full table for every treaty country
| Country | Copyright royalties | Film and TV royalties | Treaty article |
|---|---|---|---|
| Armenia | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Australia | 5% | 5% | 12(2) / P8 |
| Austria | 0% | 10% | 12(1), (2) |
| Azerbaijan | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Bangladesh | 10% | 10% | 12(2) |
| Barbados | 5% | 5% | 12(2) / 1PV; 2PII(6) No treaty benefit if the recipient is under a special low-tax regime (Table 1 footnote rr). |
| Belarus | 30% | 30% | Treaty partially suspended The IRS lists the U.S.–U.S.S.R. treaty as partially suspended for Belarus. Treat the rate as 30% unless a tax adviser confirms otherwise. |
| Belgium | 0% | 0% | 12(1) |
| Bulgaria | 5% | 5% | 12(2) / P5(7) |
| Canada | 0% | 10% | XII(2), (3) / 5P7(1) |
| Chile | 10% | 10% | 12(1)–(6) |
| China | 10% | 10% | 11(2) |
| Cyprus | 0% | 0% | 14(1) |
| Czech Republic | 0% | 0% | 12(2) |
| Denmark | 0% | 0% | 12(1) |
| Egypt | 15% | Not covered by the royalty article | 13(1) |
| Estonia | 10% | 10% | 12(2) |
| Finland | 0% | 0% | 12(1) |
| France | 0% | 0% | 12(1) / 2PIII |
| Georgia | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Germany | 0% | 0% | 12(1) |
| Greece | 0% | 30% | VII |
| Hungary | 30% | 30% | Treaty terminated The IRS lists the U.S.–Hungary treaty as terminated. The statutory 30% rate applies. |
| Iceland | 0% | 5% | 12(1), (2) |
| India | 15% | 15% | 12(2)–(4) |
| Indonesia | 10% | 10% | 13(2) / P34 |
| Ireland | 0% | 0% | 12(1) |
| Israel | 10% | 10% | 14(1) |
| Italy | 0% | 8% | 12(2) Italy taxes software royalties at the industrial-equipment rate rather than the copyright rate (Table 1 footnote tt). |
| Jamaica | 10% | 10% | 12(2) |
| Japan | 0% | 0% | 12(1) |
| Kazakhstan | 10% | 10% | 12(2) |
| Kyrgyzstan | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Latvia | 10% | 10% | 12(2) |
| Lithuania | 10% | 10% | 12(2) |
| Luxembourg | 0% | 0% | 13(1) |
| Malta | 10% | 10% | 12(2) |
| Mexico | 10% | 10% | 12(2) |
| Moldova | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Morocco | 10% | 10% | 12(2) |
| Netherlands | 0% | 0% | 13(1) |
| New Zealand | 5% | 5% | 12(2) / PVIII |
| Norway | 0% | Not covered by the royalty article | 10(1) |
| Pakistan | 0% | Not covered by the royalty article | VIII(1) Payments for TV broadcasting rights fall under the royalty article, but rental income from motion picture films does not (Table 1 footnote u). |
| Philippines | 15% | 15% | 13(2) The Philippine domestic rate differs from the U.S. treaty rate (Table 1 footnote vv). |
| Poland | 10% | 10% | 13(2) |
| Portugal | 10% | 10% | 13(2) |
| Romania | 10% | 10% | 12(2) |
| Russia | 30% | 30% | Treaty partially suspended The IRS lists the U.S.–Russia treaty as partially suspended, and the suspension covers the royalties article. Treat the rate as 30%. |
| Slovak Republic | 0% | 0% | 12(2) |
| Slovenia | 5% | 5% | 12(1) |
| South Africa | 0% | 0% | 12(1) |
| South Korea | 10% | 10% | 14(1) |
| Spain | 0% | 0% | 12(1) / PVI |
| Sri Lanka | 10% | 10% | 12(2) |
| Sweden | 0% | 0% | 12(1) |
| Switzerland | 0% | Not covered by the royalty article | 12(1) |
| Tajikistan | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Thailand | 5% | 5% | 12(2) |
| Trinidad and Tobago | 0% | Not covered by the royalty article | 14(1) 15% for copyrights of scientific work (Table 1 footnote cc). |
| Tunisia | 15% | 15% | 12(2)–(3) |
| Turkey | 10% | 10% | 12(2) |
| Turkmenistan | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Ukraine | 10% | 10% | 12(2) |
| United Kingdom | 0% | 0% | 12(1) |
| Uzbekistan | 0% | 0% | III(1)(a) (U.S.–U.S.S.R. treaty) |
| Venezuela | 10% | 10% | 12(2) |
| Any other country | 30% | 30% | No treaty. Common examples: Argentina, Brazil, Colombia, Ghana, Hong Kong, Kenya, Malaysia, Nigeria, Peru, Saudi Arabia, Singapore, Taiwan, United Arab Emirates, Vietnam. |
Read before relying on a rate: figures are transcribed from IRS Tax Treaty Table 1 (Rev. May 2023), columns for income codes 11 and 12. The table itself warns that it is not a complete statement of eligibility. Limitation-on-benefits rules, residence tests, and the payer's own review can change the outcome.
Three patterns in that table are worth knowing.
- Zero-rate countries. The United Kingdom, Ireland, Germany, France, Spain, the Netherlands, Belgium, Sweden, Denmark, Finland, Japan, South Africa, Canada (for copyright), and several others reduce withholding on copyright royalties to 0%. With a valid treaty claim, Twitch withholds nothing.
- Mid-rate countries. India and the Philippines are at 15%, Mexico, Portugal, Poland, South Korea, Turkey, Ukraine, and Israel at 10%, Australia, New Zealand, and Thailand at 5%.
- No treaty. Brazil, Argentina, Colombia, Nigeria, Kenya, Singapore, Hong Kong, Malaysia, the UAE, and Vietnam have no income tax treaty with the United States. Streamers there still complete the interviews so their non-U.S. status is on file, but withholding stays at 30% of U.S.-source royalties.
The service interview usually has no treaty rate to claim
Amazon’s guide explains that the IRS “has the right to tax services performed inside the United States, as this constitutes U.S. source income”. The reverse is the useful part. Services you perform entirely outside the United States produce foreign-source income, which is not subject to U.S. withholding in the first place. That is why the service interview asks where your services are performed.
If you stream from home outside the U.S., answer that all services are performed outside the United States. The interview then has no treaty rate to apply, because there is nothing to withhold. If you travel to the U.S. to stream at an event, part of that income may become U.S.-source. Ask a tax adviser before you answer yes.
Streamers who operate through a company
If your Twitch payee is a limited company, an LLC outside the U.S., or another entity that is separate from you for tax purposes, choose the entity path in the interview. It produces Form W-8BEN-E, which asks about the entity’s classification and its limitation-on-benefits status. Twitch’s FAQ notes that completing the interview for a company does not automatically make you an “agent acting as an intermediary”. Our W-8BEN-E interview handles that form. The name on it must match the Business Name field in your Account Detail step.
Why an interview fails or is re-requested
Twitch says a Failed status “typically means the information provided could not be verified”. Twitch’s FAQ lists the usual reasons, and Twitch’s guides add a few more.
- The legal name is misspelled, is missing a middle name or initial, or does not match the name on your tax documents.
- The name on the tax form does not agree with the name in Account Detail or on your payout method.
- The tax identification number is incorrect or does not match the name on record.
- The address was altered to fit U.S. formatting, or a placeholder postal code was entered. Twitch says to use “your legal address exactly as it appears on official documents”.
The fix is to restart onboarding. Twitch’s Affiliate FAQ warns that Start Over clears your information and sets your payout method to Hold Payouts, so you complete every step again. Do it early in the month, because changes after the 8th “will not be reflected in the current month’s payout”. Earned revenue is not lost; it is paid once onboarding is complete.
How long the interview lasts
Twitch’s FAQ says withholding applies if you “allow the tax interview information to expire”. The expiry follows the IRS rule for Form W-8BEN.
Life of a W-8BEN submitted through Twitch's tax interview
The IRS says the form stays valid from the date it is signed until the last day of the third succeeding calendar year, unless a change in circumstances makes it incorrect first.
You sign the interview in the Creator Dashboard
Twitch validates it within 24 to 72 hours in most cases. Once accepted, withholding on U.S.-source royalties drops to your treaty rate from the next payout cycle.
Your address, country, or name changes
The IRS instructions require a new form within 30 days of a change in circumstances. Amazon's guide says to retake the interview if a change could invalidate your W-8. On Twitch, that means Start Over in the Onboarding section.
March 15 each year
Twitch's deadline for issuing Form 1042-S for the previous calendar year. It arrives by post, or by email through Amazon Tax Central if you consented to electronic delivery.
December 31, 2029
The form expires at the end of the third full calendar year after 2026. If you do not retake the interview, Twitch's default withholding of up to 30% applies to future payments.
Important: The example dates assume a signature in 2026 and no change in circumstances. A change in your country of residence or your legal name ends the form's validity early.
To collect your Form 1042-S electronically, Twitch’s FAQ gives this path: open the Creator Dashboard, then Insights, then Channel Analytics, click View My Payouts, then View Tax Forms. Authorise Amazon Tax Central to access your Twitch account, then click Find Forms and download each form.
Worked examples
Priya streams from Bengaluru, India. In one month Twitch treats $600 of her royalty revenue as U.S.-source. With both interviews complete and the India treaty claimed at 15%, Twitch withholds $90. Without a valid interview, the default of up to 30% would take $180. Her service interview declares that all services are performed in India, so those payments are not withheld.
Tomas streams from Prague, Czech Republic. The Czech treaty rate on copyright royalties is 0%. With a valid royalty interview citing Article 12, Twitch withholds nothing from his $1,200 in monthly royalties. His interview passes only after he stops shortening his surname to fit the form and contacts Twitch Support instead, as Twitch’s guide recommends.
Ana streams from Sao Paulo, Brazil. Brazil has no treaty with the United States. Her W-8BEN carries no treaty claim, so Twitch withholds 30% of her U.S.-source royalties and sends a Form 1042-S each March showing the amount. Completing the interviews still matters: it records her non-U.S. status and lets onboarding finish, so her payouts are not held.
Frequently asked questions
What is the Twitch tax form for non-U.S. streamers?
It is Form W-8BEN, collected through Amazon's tax interview inside the Creator Dashboard. Twitch's FAQ says non-U.S. payees certify their non-U.S. status by completing IRS Form W-8 or Form 8233. Non-U.S. companies produce Form W-8BEN-E instead, and U.S. persons produce Form W-9.
Why does Twitch make me do a royalty tax interview and a service tax interview?
Twitch pays two kinds of income. Royalties are payments for the use of your content, and service payments are for things you do for Twitch. U.S. tax law taxes and reports them differently, so Amazon's tool runs one interview per type. Twitch says a later interview may carry over your answers from the first.
What happens if I do not complete the Twitch tax interview?
Twitch's FAQ says that if you do not complete the interview, or let it expire, a default withholding tax of up to 30% may apply to your future payments until it is completed or updated. Onboarding also cannot finish, so you cannot select a payout method.
Do I need a U.S. tax number (SSN or ITIN) for the Twitch tax interview?
No, as long as your country issues a tax identification number. Twitch's FAQ says a TIN is only required to claim a reduced treaty rate, and that a foreign tax identification number from your local tax authority works for that purpose. Only if your country issues no such number do you need a U.S. ITIN.
Which income type should I choose for the Twitch royalty tax interview?
Twitch's FAQ describes royalties as payment for the use of copyrights or content, which for a streamer is copyright royalty income. On Form W-8BEN that is the Line 10 treaty claim for copyright royalties, and the rate comes from the copyright column of the IRS treaty table. Use the selector on this page to find the rate and article for your country.
How long does the Twitch tax interview take to be approved?
Twitch says tax forms typically take 24 to 48 hours to validate, up to 72 hours in some cases. If a form is still processing after 72 hours, Twitch asks you to wait two to three weeks before contacting support. A Failed status usually means the information could not be verified, and the fix is to start onboarding over.
Where do I find my Twitch 1042-S?
Twitch's FAQ says Form 1042-S is issued on or before March 15 of the following year, by post or by email through Amazon Tax Central if you consented to electronic delivery. To download it, open the Creator Dashboard, then Insights, then Channel Analytics, click View My Payouts, then View Tax Forms, and authorise Amazon Tax Central.
When does the Twitch W-8BEN expire?
At the end of the third full calendar year after the year you signed it, unless a change in circumstances such as a move to another country ends it earlier. A form signed in 2026 lasts until December 31, 2029. The IRS instructions require a new form within 30 days of a change, and on Twitch that means retaking the interview with Start Over.