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Non-US Citizen Amazon Resellers & U.S. Tax Obligations

Non-Resident alien merchants selling goods on Amazon

Non-US merchants from all over the world sell goods in the US via Amazon.com. Questions about the US tax consequences of this business activity are very common. The answer depends on the seller status (individual or business) and on the availability of the Tax Treaty between the US and the seller’s resident country.

The US tax consequences differ significantly depending on whether the Non-Resident Alien merchant sells goods as:

– As an individual seller (NRA)
– Through a US LLC registered under his/her name
– Through a non-US company

Another distinction lies between foreign sellers who

– Reside in countries that have a Tax Treaty with the US 
– Reside in countries that do not have a tax treaty with the US

Let’s review the US tax consequences for each situation.

If the seller does not file the US tax return, the IRS would consider the income taxable and send a tax bill to the seller address as provided by Amazon.

Whole Story at TFX.

From → TFX Articles