US LLC for Amazon FBA: A Guide for Non-Resident Sellers

You don’t need a US LLC to sell on Amazon FBA as a non-resident. Amazon accepts individual and business sellers from many countries. A US LLC for Amazon FBA still makes sense for many non-resident sellers. It gives you a US business identity for banking, importing, trademark ownership and supplier relationships. It also brings yearly filings that you have to keep up with.

Bottom line

• Skip the LLC if you’re testing one product with a small budget and your home-country business already qualifies for Seller Central.
• Form a US LLC if you want a US bank account, a clean importer setup, separate liability, or a business you can sell later.
• Budget for compliance. A foreign-owned single-member LLC files Form 5472 with a pro forma 1120 every year, even with zero US tax due.

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

No. Amazon lets non-residents register on Seller Central as individuals or through a business registered in their home country. A US LLC is a business choice, not something Amazon requires.

Whether you register as an individual or a business, Amazon runs identity verification. Expect to upload a passport or national ID and a bank or credit card statement, and possibly take a live video call. Your business details have to match your documents exactly, and that’s where a lot of applications stall.

So the real question is whether the LLC fixes problems you actually have. For most serious FBA sellers outside the US, a few of the benefits below are worth the yearly paperwork.

Selling as an individual vs. through a US LLC

The table below compares the two most common setups for non-resident FBA sellers.

If you decide the LLC column fits, Bizee handles the state filing and registered agent so you can form from abroad without a US address.

What a US LLC changes for an FBA business

A US LLC changes four practical things for an FBA seller: banking, importing, liability and how you hold your brand assets. It doesn’t change Amazon’s rules, fees or account health standards.

Banking and payouts

Amazon pays out to bank accounts in a list of supported countries, and a US account is the most widely supported option. Getting a US business account without an LLC is hard for non-residents. With LLC formation documents and an EIN, several US banks and fintech providers will onboard foreign owners. Our guide to US business bank accounts for non-residents covers which options accept remote applications.

Importing inventory

FBA inventory has to clear US Customs before Amazon receives it. Amazon doesn’t act as your importer of record, so you or your freight forwarder must arrange it. A US LLC with an EIN can use that EIN as its importer number with US Customs and Border Protection. That usually makes customs brokers, customs bonds and supplier paperwork easier.

Liability

Product liability is a real risk in physical goods. An LLC is a legal entity that separates business debts and claims from the owner’s personal assets, as long as you keep finances separate and don’t mix personal and business money. Amazon also requires commercial liability insurance once your monthly sales pass a threshold Amazon sets, so check Seller Central for the current figure.

Brand ownership

Amazon Brand Registry is tied to a registered or pending trademark, not to an LLC. Still, many sellers file the trademark in the LLC’s name. That keeps the brand, the seller account and the inventory in one entity, which helps if you ever sell the business.

Which state should a non-resident FBA seller choose?

For most non-resident FBA sellers, Wyoming or New Mexico is the practical choice. Both have low filing fees and light ongoing requirements. Amazon doesn’t care which state you form in.

• Wyoming: The Wyoming Secretary of State charges $100 to file Articles of Organization. There’s an annual report with a $60 minimum license tax. It’s a common default for foreign owners.
• New Mexico: The New Mexico Secretary of State charges $50 to file, and there’s no annual report. It’s the lowest-maintenance option, though some banks and payment providers know Wyoming and Delaware better.
• Delaware: Delaware’s legal system is a strength if you plan to raise venture capital, which most FBA brands don’t. Delaware LLCs pay a flat annual tax every year, so check the Delaware Division of Corporations for the current amount.

You don’t need to form in a state where you have a warehouse or customers. Amazon storing inventory in a state can have tax effects there, which we cover below.

How to set up a US LLC for Amazon FBA from abroad

Setting up a US LLC for Amazon FBA from abroad takes five steps. Most of it can be done online, and the order matters because each step feeds the next.

1. Form the LLC. File Articles of Organization in your chosen state and appoint a registered agent. A registered agent is a person or company with a physical address in the formation state that accepts legal mail for the LLC. A formation service like Bizee files the paperwork and provides the agent.
2. Get an EIN. An EIN is a nine-digit federal tax ID the IRS issues to businesses. Non-residents without an SSN can get one by faxing or mailing Form SS-4, or through a formation service’s EIN add-on.
3. Open a US business bank account using your formation documents, EIN and passport.
4. Register on Seller Central as a business, using the LLC’s exact legal name, address and EIN. Expect the owner’s personal identity verification as well.
5. Complete Amazon’s tax interview. Amazon asks which IRS form applies. A single-member LLC owned by a foreign person is a “disregarded entity,” so the answer usually reflects the owner’s status. Confirm the right form with a CPA before you submit.

Keep every document consistent. A mismatch between your LLC’s registered address, your bank statement and your Seller Central profile is one of the most common reasons verification gets delayed.

Taxes and compliance for a foreign-owned FBA LLC

A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year, whether or not it owes US tax. Missing it can bring a $25,000 IRS penalty per form, so this is the filing to get right.

Federal income tax

US federal income tax for a non-resident owner depends on whether the business is “engaged in a US trade or business.” Many service businesses run from abroad are not. FBA is murkier. Your inventory sits in US warehouses, and the treatment of that setup is a real gray area. Don’t assume zero tax. Have a CPA review your setup before your first full year closes. Our Form 5472 guide walks through the yearly filing itself.

Sales tax

Every US state with a sales tax has a marketplace facilitator law. Under these laws, Amazon collects and remits sales tax on orders placed through Amazon. Sales you make through your own website or other channels are a separate matter, and inventory stored in a state can create obligations there.

State requirements

Keep your registered agent active and file any annual report your formation state requires. Letting either lapse can put the LLC out of good standing. That can cause trouble with banks and with Amazon’s periodic re-verification.

Who should form a US LLC for FBA

A US LLC for FBA fits sellers who plan to build a lasting brand rather than test one product.

• You want a US bank account and smoother payouts.
• You’re importing regular shipments and want a clean importer-of-record setup.
• You plan to register a trademark and might sell the business later.
• You’re comfortable paying for, or handling, yearly US filings.

If that describes you, start your LLC with Bizee and get the formation and registered agent done in one order.

Who should skip it for now

Selling under your own name or a home-country business is enough for sellers who are still validating demand.

• You’re testing a single product on a small budget.
• Your home-country business already passes Seller Central verification and gets paid without friction.
• You aren’t ready to track US filing deadlines every year.

You can always form an LLC later. Moving an existing seller account to a new entity takes extra steps with Amazon, so decide before you scale if you can.

FAQ

Can a non-resident open an Amazon seller account with a US LLC?

Yes. Amazon accepts US LLCs owned by non-residents. The owner still goes through personal identity verification with a passport or national ID. The LLC’s name, address and EIN have to match your documents exactly.

Does a foreign-owned FBA LLC have to pay US income tax?

It depends on whether the LLC is engaged in a US trade or business, and storing inventory in US warehouses makes this a gray area. Some FBA sellers owe US tax and others don’t. A CPA who works with foreign-owned LLCs should review your specific setup.

Do I need an ITIN or SSN to form the LLC?

No. You can form the LLC and get an EIN without an SSN or ITIN by filing Form SS-4 by fax or mail, or through a formation service. An ITIN only becomes relevant if you personally need to file a US individual tax return.

Which state is best for an Amazon FBA LLC?

Wyoming and New Mexico are the most common low-cost choices for non-resident FBA sellers. Wyoming charges $100 to file and New Mexico charges $50, according to their Secretaries of State. Amazon accepts LLCs from any state.

Getting started

For a non-resident building a real Amazon brand, a US LLC removes most of the banking and importing friction and gives the business a structure you can grow or sell. The trade-off is a fixed yearly compliance routine, mainly Form 5472 and your state’s report. If you’re ready, form your LLC with Bizee. Then get your EIN and bank account in place before you register on Seller Central.

This is general information, not tax or legal advice. Confirm your setup with a CPA or attorney who works with foreign-owned US companies.