Amazon Seller Tax Documents: Deadlines & Compliance (2026)

Tax season creates stress for every Amazon seller, but missing or delayed documents make it worse.

Your Amazon seller tax documents should arrive by January 31, yet many sellers find themselves waiting well into February with no 1099-K in sight.

Without the right paperwork, you cannot file accurately or on time. Guessing leads to errors, and errors lead to IRS notices you do not want to deal with.

This guide covers everything you need to know about Amazon seller tax documents. You will learn key deadlines, common reasons for delays, and what to do if your forms are missing or incorrect.

Why timing matters for your Amazon seller tax documents

Missing Amazon seller tax documents can cost you in penalties, delays, and audit risk.

The IRS requires Amazon to issue Form 1099-K to U.S. sellers who exceed $20,000 in gross sales and 200 transactions during the calendar year. This threshold, unchanged from 2025, still causes confusion and mistakes.

For EU and UK sellers, evolving VAT rules and IOSS/OSS changes add complexity, making timely documentation even more critical.

Here are the real-world consequences:

• The IRS penalty for filing a late 1099-K can be $60 to $330 per form, depending on how late you file
• If you intentionally disregard the requirement, the penalty is at least $660 per form or 10% of the reported income (no maximum threshold)
• Reporting only the gross 1099-K amount as taxable income often leads to overpaying taxes by thousands of dollars, since it includes fees, refunds, and ecommerce sales tax that are not actually income

Sellers who automate reconciliation and reporting are less likely to be caught off guard by deadline changes or missing forms.

Knowing the risks, here are the exact 2026 deadlines you need to watch.

Key 2026 deadlines for Amazon seller tax documents (including state and international variations)

Understanding your Amazon seller tax document deadlines prevents last-minute scrambling and compliance issues. Federal, state, and international deadlines all differ, so organizing your calendar now saves stress later.

Federal deadlines (United States)

• 1099-K (2025 sales): Amazon must issue by January 31, 2026. You file with the IRS by April 15, 2026
• W-9 (U.S. sellers): Submit before sales begin; Amazon retains on file
• 1099-NEC: Issued January 31, 2026, if you received $2,000 or more in contractor payments
• Settlement reports: Available in Seller Central at any time for reconciliation

State-specific variations

Some states require 1099-K reporting at thresholds lower than the federal $20,000/200 rule:

• Massachusetts, Maryland, Vermont, Virginia, District of Columbia, North Carolina: $600 threshold
• Illinois, New Jersey: $1,000 threshold
• Missouri: $1,200 threshold

Non-compliance at the state level can result in separate penalties from federal fines. Always check your state tax authority for the latest requirements.

Suggested read: Tax Mistakes That Annoy Your Accountant

International seller deadlines

• W-8BEN renewal: Must be current before December 30 each year (expires every three years)
• VAT invoices (EU/UK): Typically available by January 31, but varies by country
• Country-specific forms: Check your regional Seller Central for local requirements

If you sell in multiple Amazon regions, expect different deadlines for each marketplace.

Now that you know the deadlines, here are the Amazon seller tax documents you should expect based on your profile.

Suggested read: What Makes Ecommerce Accounting Different? A Quick Guide

What Amazon seller tax documents to expect in 2026 (U.S. vs. international)

Every Amazon seller receives different tax documents.

Your location, business structure, and sales volume determine which tax documents Amazon will issue. Knowing your checklist prevents confusion and missing paperwork.

U.S. sellers

• 1099-K: Reports gross payment volume from all Amazon sources (marketplace, FBA, advertising). Includes sales tax collected, fees, and refunds; does not reflect net income
• 1099-NEC: Issued if you receive $2,000 or more in nonemployee compensation (e.g., services or Vendor Central payments)
• W-9: Your submitted U.S. tax identification (SSN or EIN) on file with Amazon
• Settlement reports: Detailed payout records including fees and adjustments (not official tax documents, but essential for reconciliation)

International sellers

• W-8BEN: Must be current and on file to avoid payout holds. Expires every three years
• VAT invoices: Available for EU/UK sellers, typically by January 31. Required for VAT filings
• Country-specific forms: May be required depending on your selling region (e.g., GST in Canada, JCT in Japan)

Suggested read: Manual Accounting Slowing You Down? Automate It Now

Amazon seller tax document checklist

Table 1: Amazon seller tax documents checklist

Automated accounting platforms map each document to the right accounts, reducing manual sorting, especially for sellers with multiple Amazon regions.

Suggested read: Ecommerce Accounting 101: Set Up Simple Systems & Processes

How to reconcile your 1099-K (or VAT invoices) to your actual Amazon sales

Reconciling your 1099-K to your sales is essential for accurate ecommerce tax filing.

The 1099-K reports gross payment volume, not your net taxable income. It includes sales tax collected, Amazon fees, refunds, and shipping, so reporting the 1099-K total as income can lead to overpaying taxes.

Here is how to reconcile your Amazon sales:

1. Download your 1099-K and Amazon settlement reports for the full tax year.
2. Cross-check the gross totals on your 1099-K with your settlement reports.
3. Subtract Amazon fees, shipping costs, refunds, and promotional credits from the gross total.
4. Deduct sales tax collected and remitted by Amazon (since you do not keep this as income).
5. Arrive at your net taxable income for tax filing.

Even with the right process, things can go wrong. Here is what to do if your Amazon seller tax documents are missing or delayed.

What to do if your Amazon seller tax documents are delayed or missing

Missing Amazon seller tax documents are common, but solvable. Here is your action plan.

The most common causes include:

• You did not meet the 1099-K threshold (no form issued, but income is still taxable)
• Expired or incomplete W-8BEN or W-9
• Account holds or compliance issues
• Amazon system or API delays

Follow these troubleshooting steps to overcome the issues:

1. Check your Tax Document Library for the missing document.
2. Verify and update your tax information (W-8BEN or W-9) in Seller Central.
3. If your document is still missing after February 15, contact Amazon Seller Support.
4. Use settlement reports as backup for tax filing if the official form is delayed.

Sellers using Webgility keep audit-ready records year-round, so even if an official 1099-K is delayed, all payout data is synced and ready for tax prep.

Suggested read: Why Small Business Accounting Software Is Essential in 2026

Common mistakes with Amazon seller tax documents (and how to avoid them)

Avoid these common mistakes to protect your business and save money:

• Relying only on 1099-K: Ignoring settlement data can cause you to miss deductible fees and refunds
• Missing state-specific deadlines: Some states require 1099-K reporting at much lower thresholds than the IRS
• Double-counting VAT or fees: Reporting VAT or Amazon fees as income can inflate your tax bill
• Not backing up documents: Failing to download and store tax documents can leave you scrambling if Amazon access is interrupted
• Failing to update tax forms: Expired W-8BEN or W-9 forms can freeze payouts and delay document delivery

Automated reconciliation and document sync with Webgility helps sellers avoid these errors, reducing manual work and audit risk.

Now, let us look at how top sellers stay organized and audit-ready all year.

Suggested read: Best Ecommerce Sales Tax Software in 2026

Pro tips for staying organized and audit-ready year-round

A few smart habits keep your Amazon seller tax documents organized and your books audit-ready

• Set calendar reminders for document downloads and tax form renewals
• Use cloud storage with folders by year and document type
• Automate syncing of Amazon fees, sales, and tax documents into QuickBooks or Xero
• Use reconciliation templates or checklists to ensure nothing is missed

Webgility’s multichannel sales tax automation keeps your Amazon sales, fees, and tax documents synced to your accounting system in real time.

Every transaction posts with full detail, including referral fees, FBA costs, and payment processing charges. When your Amazon seller tax documents arrive, your books already match what Amazon reports.

FlatSpec, an eyewear importer selling on Amazon and Shopify, struggled with reconciling sales data across platforms before implementing Webgility.

https://www.youtube.com/watch?v=_H3CusHdOeg

Now, the system works in the background, automatically syncing transactions into QuickBooks.

Schedule a demo with Webgility today.

Frequently asked questions (FAQs)

What happens if I do not receive a 1099-K from Amazon?

You may not get a 1099-K if you did not meet the $20,000 and 200 transaction threshold, but all sales income is still taxable. Use your settlement reports for tax filing.

How do I update my tax information in Seller Central?

Go to Account Info, select Tax Information, and follow the prompts to update your W-8BEN or W-9. Keeping these forms current prevents payout holds.

What should I do if my VAT invoice is missing?

Check your regional Seller Central under the VAT section. If it is not available, contact Amazon support and use settlement reports as backup for your records.

How long should I keep my Amazon tax documents?

Amazon keeps documents for at least seven years. Download and store copies in your own records for easy access and audit protection.