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Tax Form (W-9 / W-8BEN)

A tax form such as the W-9 or W-8BEN collects the legal and tax information a merchant needs to pay an affiliate and meet reporting obligations.

In US-based programs, domestic affiliates submit a W-9 (providing their taxpayer ID) and foreign affiliates submit a W-8BEN (certifying foreign status, often to claim a reduced withholding rate under a tax treaty). The merchant uses these to report payments and apply any required withholding.

Best practice is to collect the correct form during onboarding, before the first payout, and to gate payment until it is on file — this keeps the program compliant and avoids chasing paperwork after money is owed.

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