# Electronic Tax Documents for Partners Explained

If you earn income on impact.com, impact.com doesn't withhold tax from your earnings. Instead, you as a partner may need to submit an electronic tax document to comply with US tax law.

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**Important!** If you're based in the U.S. or partner with U.S. brands, you won't be able to withdraw from your account or receive any payouts until you submit the correct tax form to impact.com. For U.S. partners, a W-9 form is required once your yearly earnings exceed the IRS reporting threshold of $2,000 USD in a U.S. tax year (January 1 to December 31). Until the required tax form is submitted, withdrawals and payouts may be restricted.
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#### Understand tax form requirements

As a partner based in the United States or working with brands based in the United States, you're required to submit a form to impact.com. Only partners based *outside* the United States (individuals and entities) partnering exclusively with brands based *outside* of the United States will not need to submit these tax documents.

#### Types of tax forms

impact.com requires you to submit one of the following tax forms electronically. See [Submit your electronic tax document](https://help.impact.com/partner/what-would-you-like-to-learn-about/platform-features/finance/submit-your-electronic-tax-document) for further guidance.

<table><thead><tr><th>Form type</th><th width="169.59375">Persona</th><th width="186.3828125">Registered Location</th><th>Description</th></tr></thead><tbody><tr><td><a href="https://www.irs.gov/forms-pubs/about-form-w-9">Form W-9</a></td><td>All</td><td>U.S.-based</td><td>For all U.S.-based partners (individuals and entities). This form is required once your yearly earnings exceed the IRS reporting threshold of $2,000 USD in a U.S. tax year (January 1 to December 31).</td></tr><tr><td><a href="https://www.irs.gov/forms-pubs/about-form-w-8">Form W-8 BEN</a></td><td>Individuals</td><td>Non-U.S.-based</td><td>For non-U.S.-based individuals partnered with brands based in the United States (i.e., you're operating by yourself and not as an entity in your country).</td></tr><tr><td><a href="https://www.irs.gov/forms-pubs/about-form-w-8">Form W-8 BEN-E</a></td><td>Entities</td><td>Non-U.S.-based</td><td>For non-U.S.-based entities partnered with brands based in the United States (i.e., you're operating as an organization or company in your country).</td></tr><tr><td><a href="https://www.irs.gov/forms-pubs/about-form-w-8-eci">Form W-8 ECI</a></td><td>Individuals or entities</td><td>Non-U.S.-based</td><td>For non-U.S.-based individuals or entities receiving U.S.-sourced income, connected to U.S. trade or business.</td></tr><tr><td><a href="https://www.irs.gov/forms-pubs/about-form-w-8-exp">Form W-8 EXP</a></td><td>Non-U.S. governments or tax-exempt entities</td><td>Non-U.S.-based governments/entities</td><td>For non-U.S. governments or other tax-exempt entities to certify they are the beneficiary or financial account holder.</td></tr><tr><td><a href="https://www.irs.gov/forms-pubs/about-form-w-8-imy">Form W-8 IMY</a></td><td>Non-U.S. third-party entities</td><td>Non-U.S.-based entities</td><td>For non-U.S. entities that are the intermediary or flow-through entity receiving payments on behalf of another.</td></tr></tbody></table>

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**Note:** If you operate under the [impact.com entity invoicing method](https://app.gitbook.com/s/hRN1rcrim887TwHLBjac/readme/understanding-impactcoms-trading-models), you're exempt from submitting W-8 forms, even if the brand you are working with is U.S.-based.
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#### Minimize tax-related payout delays

To avoid unnecessary [payment holds](https://help.impact.com/partner/what-would-you-like-to-learn-about/platform-features/finance/payments-withdrawals-and-balance/why-havent-i-received-my-payouts-yet), consider the following when filling out your W-8 and W-9 tax form information:

* If your permanent residence address is located in a country with which the U.S. has a tax treaty, be sure to make a treaty claim. Find a list of all [countries with a U.S. income tax treaty](https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z) on the IRS website.
  * The IRS's [tax treaty tables](https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables) —specifically **Table 4. Limitation on Benefits**—provide additional information about the tax code materials that are relevant to treaty countries. As a taxpayer filing Form W-8BEN or Form W-8BEN-E, these tables can assist you in determining the proper rate to claim, the article under which you are requesting treaty relief, and the Limitation on Benefits (LOB) article that applies to you.
* In most cases, the country in which you are claiming a treaty benefit should match the country of your permanent residence address.
* If you make a treaty claim, be sure to provide a U.S. or Foreign Taxpayer Identification Number (TIN).
* If you are submitting a Form W-8 as a non-U.S. person, make sure you don't state that you're a U.S. person and/or provide information associated with a corporation or residence in the U.S.
* Be sure to submit the appropriate form type and provide the required accompanying information or certifications.
* The information on your tax form should match the information you provided during onboarding.

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**Note:** W-9 upload issues may be caused by temporary delays or limitations with the U.S. Government's Internal Revenue Service (IRS) online services. impact.com does not manage or control the connection to these IRS services and is reliant on their availability to fulfill this legal obligation.
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impact.com cannot provide tax advice. If you have any questions about which tax form to submit or how to complete it, please consult a qualified tax advisor.