Twitch tax interview for non-US streamers

Twitch’s two tax interviews: services and royalties

When you join the Affiliate or Partner program, Twitch lists at least two tax interviews in onboarding: a Royalty Tax Interview and a Service Tax Interview. Depending on where you live, you may also see extra ones, such as a DAC7 interview in the EU.

Twitch is an Amazon subsidiary, and the interviews run on Amazon’s tax tools (you’ll see “Amazon Tax Central”). They collect your details on an IRS Form W-9 if you’re a US person, or Form W-8 if you’re not. You find them in your Creator Dashboard under Monetization > Affiliate/Partner Setup > Onboarding.

Twitch’s developer docs say the two forms are “very similar but used for different purposes.” The royalty interview covers payments Twitch treats as royalties, and the service interview covers payments for services. Twitch doesn’t publish which revenue stream goes under which. Its streamer agreement says it “intends to treat any consideration paid to you under this Agreement as consideration paid for services,” while its help pages still ask for both interviews. Complete both.

Answering as a non-US individual

You answer as an individual who isn’t a US person, and the interview produces a Form W-8. For an individual, the IRS form that certifies foreign status and claims treaty benefits is the W-8BEN. Businesses use the W-8BEN-E. Form W-8BEN walks through each line.

Where you physically stream matters more than where your viewers are. IRS Publication 519 says “all wages and any other compensation for services performed in the United States” are US-source income. Pay for services you perform in your own country is foreign-source, and the US doesn’t tax nonresidents on foreign-source income. Royalties are different: they’re US-source when the property, such as a copyright, is used in the US.

Twitch also mentions Form 8233. That form is for claiming a treaty exemption on pay for services you perform inside the US, for example if you stream during a long stay there. It requires a US TIN, so you’d need an ITIN to use it. The IRS instructions also warn that “in most cases, athletes and entertainers are not exempt” under treaties, so don’t assume a treaty covers streams done in the US.

If you make a mistake, open Onboarding and click Start Over. Twitch says this clears your answers and sets your payout method to Hold Payouts until you finish again, and that you won’t lose revenue. Changes made after the 8th of a month miss that month’s payout. Twitch asks you to reconfirm your tax information every 36 months.

TIN fields and treaty claims

The tax ID field is optional unless you want a lower rate. Twitch’s tax FAQ says: “A taxpayer identification number (TIN) is not required unless you wish to claim a reduced rate of withholding tax.”

When you do claim one, give the tax number your own country issued, such as a PAN in India or a UTR in the UK. Twitch asks for a US number only as a fallback: “If your local tax authority does not issue an income tax identification number, a U.S. TIN must be provided if you wish to claim a reduced rate… For individuals claiming treaty benefits, this is an ITIN.” That matches the IRS’s W-8BEN instructions. Our foreign TIN guide shows what counts in each country.

Treaty rates vary by country and by type of income. The IRS tax treaty tables list them, and our US tax treaty guide explains how to read them.

DAC7 for EU streamers

If you live in the EU, you’ll also see a DAC7 interview. Twitch explains that “EU regulations, colloquially called DAC7, require certain digital platforms, including Twitch, to report information to the EU regarding earnings generated by monetizing users.”

The DAC7 interview asks for your name, address and VAT number or tax ID. This is EU tax reporting, separate from US tax, so an ITIN plays no part in it. Twitch notes that offboarding doesn’t prevent your information from being shared with EU tax authorities under DAC7.

Withholding shown on your 1042-S

Twitch says the IRS requires it “to collect up to 30% from payments issued to non-U.S. persons who receive certain payments,” and that the amount varies with your location and your country’s rules. If you never complete the interviews, or let them expire, a default withholding of up to 30% may apply to future payments.

You can see what was withheld in two places:

• Payout History in your Creator Dashboard, month by month.
• Form 1042-S, which Twitch makes available on or before March 15 of the following year, by mail or electronically if you agreed to that. It’s under Insights > Channel Analytics > View My Payouts > View Tax Forms. Our Form 1042-S guide explains the boxes.

If more was withheld than you owed, the IRS route to a refund is a Form 1040-NR, and a US return needs an SSN or ITIN. You’d file Form W-7 with that return. The IRS says to allow 7 weeks, or 9 to 11 weeks from outside the US or between January 15 and April 30. First, check whether fixing your interview answers stops the problem for future payouts.

Payout basics

Twitch pays Affiliates and Partners on or around the 15th of each month, through its processor Tipalti. You need at least $50 to be paid, or $100 for wire transfers. Which methods you can use depends on your country. Outside the US they can include PayPal, wire transfer, SEPA in the eurozone and local bank transfer.

Sponsorships you arrange yourself, and third-party campaigns, are paid by the brand or partner rather than Twitch, so they fall outside these interviews. The content creators overview covers income from other platforms, including YouTube.