After some additional researches :
- The high amount of the prizes doesn’t introduce new tax constraints, only standard KYC and reporting requirements, which are already handled in international payouts.
- The United States already has tax treaties with the vast majority of developed countries, including almost all of Europe and major game development hubs worldwide.
Because of that, eligibility could be extended to non-US participants who :
- reside in a country with a US tax treaty
- can provide a valid W-8BEN (or W-8BEN-E)
- agree that all local taxes are their responsibility
You can find a complete list of eligible countries here : https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables.
This framework is already used by many game jams.
Thank you for considering our request.