ECOMHUTSY
Blog · October 5, 2026 · 8 min read

US LLC for Non-US Amazon Sellers: EIN, ITIN & Banking

US LLC for non-US residents selling on Amazon: how the LLC, EIN, ITIN and bank account fit together, in what order, and the filings people often miss.

Short answer: Yes, a non-US resident can form a US LLC and use it to sell on Amazon. The usual order is: form the LLC in a US state, get an EIN from the IRS (by phone, fax or mail if you have no SSN or ITIN), open a bank account in the LLC's name, then register on Amazon using details that match exactly. You do not need an ITIN to get an EIN. You only need an ITIN if you personally have a US federal tax purpose, such as filing a US tax return. A foreign-owned single-member LLC also has an annual IRS filing (Form 5472 with a pro forma Form 1120) even if it has no US tax to pay.

Important: this is not legal or tax advice. This article is general information for founders and investors. Tax and entity rules depend on your country of residence, any tax treaty, the state you choose and how your business actually operates. Rules and agency procedures also change. Speak to a qualified US tax professional or attorney, and a tax adviser in your home country, before you act.

Do you actually need a US LLC to sell on Amazon?

Not always. Amazon accepts sellers from many countries, and you can often register using a business in your home country. Amazon also offers the Amazon Currency Converter for Sellers, which can pay out to a bank account in a supported country in that country's currency.

So why do many non-US founders form a US entity anyway? Common reasons include:

  • US banking and payments. Some payment processors, wholesale suppliers and 3PLs prefer to work with a US entity with a US bank account.
  • Supplier and tax paperwork. US wholesale suppliers often ask for a resale or exemption certificate, which is tied to a US business and its state sales tax registration.
  • Other US channels. Some marketplace programs, such as Temu's US local seller program, are built around US businesses with US fulfilment.

Whether these reasons apply to you is a decision to make with an adviser, not by default.

The pieces, and how they fit together

The LLC

An LLC is formed under state law by filing formation documents (often called Articles of Organization) with a state, and appointing a registered agent with an address in that state. States generally do not require LLC owners to be US citizens or residents. Each state has its own fees, annual report rules and franchise taxes, so the "cheapest" state is not always the cheapest over several years.

How the IRS treats it. By default, the IRS treats a single-member LLC as a disregarded entity, meaning it is not taxed separately from its owner unless it elects to be treated as a corporation using Form 8832. A multi-member LLC is treated as a partnership by default. The classification you choose affects what you file and how income is taxed, so decide it with your adviser.

A note on S-corps. You may hear that an S-corp election saves tax. The IRS states that S corporations may not have nonresident alien shareholders, so this route is generally not open to a non-US owner. A C-corp election is a separate option with its own trade-offs.

The EIN

An Employer Identification Number (EIN) is the business's US tax ID. You will need it for the bank account, Amazon's tax interview and most US suppliers.

The IRS's online EIN application only works if the business's principal place of business is in the US and the responsible party has an SSN or ITIN. If you do not meet those conditions, the IRS says you can apply by phone, fax or mail using Form SS-4. The IRS instructions explain that a foreign responsible party without an SSN or ITIN can still apply. The IRS also notes that you never have to pay a fee for an EIN. Anyone charging you is charging for their time, not for the number itself.

The ITIN

An ITIN (Individual Taxpayer Identification Number) is a nine-digit number for people who need a US taxpayer ID for federal tax purposes but are not eligible for a Social Security number.

Key points from the IRS:

  • You generally apply with Form W-7, attached to a federal tax return, unless you qualify for an exception.
  • An ITIN does not give you immigration status or work authorization, and it is not general-purpose ID outside the federal tax system.
  • The IRS says processing typically takes about 7 weeks, and 9 to 11 weeks during tax season or for applications from abroad.

So when do you need one? If your LLC's structure or income means you personally must file a US tax return, or you need a taxpayer ID for treaty or reporting purposes, an ITIN may become necessary. It is a tool for a tax purpose, not a box to tick on day one.

The bank account

Your bank account must be in the LLC's exact legal name, and the account details must match what you give Amazon. Each US bank and fintech provider sets its own rules for non-resident owners. Some require an in-person visit, some accept remote applications, and requirements change often. Expect to provide formation documents, the EIN confirmation letter, an operating agreement and the owner's passport.

The order that tends to work

Getting the order wrong is the most common cause of delays. Each step depends on the one before it:

  1. Decide structure with a tax adviser: single- or multi-member, default or elected classification, which state.
  2. Form the LLC and appoint a registered agent. Keep a copy of the filed documents.
  3. Draft an operating agreement that records ownership. Banks often ask for it.
  4. Get the EIN. Make sure the legal name on the IRS letter matches the state filing exactly.
  5. Open the bank account in the LLC's name.
  6. Register on Amazon using the same legal name, address, EIN and bank details.
  7. Set up ongoing compliance before the first sale, not after the first notice.

What Amazon will ask for

Amazon's registration guide lists what sellers should have ready, including:

  • A government-issued ID
  • Proof of address from the last 180 days, such as a bank or credit card statement
  • A bank account and routing number
  • An internationally chargeable credit card
  • A business license or registration
  • Tax information and an email address

Amazon also verifies identity by photo or video call. The documents it accepts depend on your business type and location, so the list in your Seller Central account takes priority over any checklist, including this one. If the name on the bank statement, EIN letter, state filing and Amazon form differ by even an abbreviation, expect questions.

The filings people often miss

Form 5472 and pro forma Form 1120

If a foreign person wholly owns a US single-member LLC, the IRS instructions require the LLC to file Form 5472 attached to a pro forma Form 1120 each year. This applies to reportable transactions with the owner, such as money put into or taken out of the LLC, even if the LLC owes no US income tax. The IRS states a $25,000 penalty for failing to file, with additional penalties if the failure continues after IRS notice. This is the filing non-US founders most often miss.

Sales tax

Amazon acts as a marketplace facilitator and calculates, collects and remits sales tax on many third-party sales in states with marketplace facilitator laws. That does not automatically remove every obligation. Inventory stored in a state can create a tax connection (nexus) there, and some states may still expect you to register or file. If you sell through your own website or buy wholesale, you will likely need a sales tax permit and resale certificates as well.

Beneficial ownership (BOI) reporting

FinCEN's current guidance says US-formed companies are exempt from Beneficial Ownership Information reporting. Rules in this area have changed more than once since 2024, so confirm the current position when you form your entity.

State annual reports

Most states require an annual or biennial report and fee. Missing it can put the LLC out of good standing, which can disrupt banking and marketplace verification.

Where ECOMHUTSY fits

ECOMHUTSY has helped e-commerce founders since 2016, from offices in Multan, Dubai and Westland, Michigan. We work with 100+ active clients across 50+ countries, so cross-border setup questions are routine for our team.

We handle the setup work through:

  • LLC and business formation: LLC, S-corp and C-corp formation, registered agent coordination and the documents banks and marketplaces ask for.
  • ITIN applications: preparing and submitting Form W-7 where you have a genuine federal tax purpose.
  • Tax ID, EIN and ITIN support: EIN applications for foreign-owned entities, plus sales tax licenses and resale or exemption certificates.

All of these are priced after a consultation, because the right setup depends on your country, your channels and how you plan to operate. Where a question needs a licensed US tax professional or attorney, we will say so.

Frequently asked questions

Can I get an EIN without an SSN or ITIN?

Yes. The IRS online tool requires an SSN or ITIN, but foreign applicants can apply by phone, fax or mail using Form SS-4. The EIN itself is free from the IRS.

Do I need an ITIN before forming a US LLC?

No. You can form an LLC and obtain an EIN without one. An ITIN becomes relevant if you personally need to file a US tax return or otherwise need a US taxpayer ID for a federal tax purpose.

Does a US LLC mean I pay no US tax?

Not automatically. US tax depends on the type of income, where the business activity happens, the entity's classification and any treaty with your home country. Get advice specific to your situation.

What happens if I forget Form 5472?

The IRS states a $25,000 penalty for failure to file, and further penalties can follow. If you think you missed a year, speak to a tax professional promptly.

Plan your setup with us

Bring your country of residence, the channels you want to sell on and your timeline. We will map the setup steps with you and flag where you need specialist tax or legal advice.

Request a consultation

Not legal or tax advice. Information reflects publicly available IRS, FinCEN and Amazon guidance as of October 2026 and may change.

Sources

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