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US IRC Section 6050W

As a United States (US) based merchant acquiring entity, American Express must comply with all US Internal Revenue Service (IRS) regulations and legislation including the new Internal Revenue Code (IRC) Section 6050W. IRC Section 6050W requires that all merchant acquiring entities (like American Express) document the status (US or non-US) of any business with whom they settle. Merchant acquiring entities must also annually report, on IRS Form 1099-K, the gross amount of payment card transactions for each of their merchants, unless a merchant has properly documented its non-US status. Form 1099-K for the current calendar year will be issued in the month of January of the following year.

Certify your US or non-US status here.