Amazon FBA sellers outside the USA — Amazon requires a mandatory tax interview with your US tax ID. Without it, your payments can be withheld and your account flagged. Here's everything you need: ITIN vs EIN, W-8BEN vs W-8BEN-E, Form 5472, and how to get compliant for $99.
Apply Now — Only $99 →Amazon requires every seller — including international sellers — to complete a tax identity interview before releasing payments. For non-US sellers, this interview collects your W-8BEN or W-8BEN-E information. Amazon uses this to determine the correct withholding rate for your account.
What happens without a completed tax interview: Amazon withholds 30% of applicable payments and holds funds pending verification. Accounts with incomplete tax information may be flagged for review, causing payment delays.
How to access the tax interview: Amazon Seller Central → Settings → Account Info → Tax Information → Complete Tax Interview.
| Situation | Tax ID Needed | Form |
|---|---|---|
| Selling as an individual (personal name, no LLC) | ITIN | W-8BEN |
| Selling through a US LLC | EIN (LLC's) + ITIN (owner's) | W-8BEN-E |
| Amazon KDP royalties in your personal name | ITIN | W-8BEN |
| Amazon Merch royalties | ITIN | W-8BEN |
| US LLC with Form 5472 obligation | Both EIN + ITIN | Form 5472 + 1120 |
| Form | Used By | TIN Required | Certifies |
|---|---|---|---|
| W-8BEN | Individuals (non-US persons) | ITIN or SSN | Foreign individual status + treaty claim |
| W-8BEN-E | Entities (LLCs, corporations) | EIN | Foreign entity status + treaty claim |
If you sell through a US LLC: submit W-8BEN-E using your LLC's EIN. If you sell as an individual (your personal name): submit W-8BEN using your ITIN. If you have both individual income (like KDP royalties in your name) AND an LLC: you may need to submit both forms.
This is the most important distinction for international Amazon FBA sellers: Amazon FBA business profits are classified as business income, not royalty or passive income.
When a foreign seller operates Amazon FBA with no US employees, offices, warehouses, or agents, the business profits are generally considered foreign-source income — not subject to US withholding. The W-8BEN or W-8BEN-E submitted with your ITIN or EIN documents this fact to Amazon.
You need both your LLC's EIN (assigned when you formed the LLC) and your personal ITIN (as the foreign owner) to properly complete Form 5472. ITIN Plus provides the ITIN — work with a US CPA familiar with foreign-owned LLCs for the annual Form 5472 filing.
Complete the application in 3 minutes. Select "US LLC owner / Amazon FBA compliance" as your reason. We confirm your eligibility before you pay.
Upload a clear passport scan + your US LLC Articles of Organization + EIN assignment letter. These documents establish your reason for needing an ITIN.
Our IRS Certified Acceptance Agent verifies your passport via video call. No mailing of original documents required.
We prepare and submit your complete W-7 package with the correct reason code for Amazon FBA / LLC compliance.
Once you receive your ITIN, complete the Amazon tax interview, submit W-8BEN-E with your EIN (or W-8BEN with ITIN if selling personally), and file your overdue Form 5472 if applicable.
Tax interview. W-8BEN. Form 5472 compliance. Don't let your Amazon account get flagged.
Apply for ITIN — $99 →| Provider | Price | IRS CAA? | Passport Mailing? |
|---|---|---|---|
| ITIN Plus | $99 — Lowest Price | ✅ Yes | ❌ No |
| ITINSERVICES.com | $160 (+61%) | ✅ Yes | ❌ No |
| ein-itin.com | $245 (+148%) | ❌ Outsourced | ❌ No |
| TheITIN.com | $348 (+252%) | ✅ Yes | ❌ No |
Yes. Amazon requires a mandatory tax interview with a valid US tax ID for all non-US sellers. As an individual, that's your ITIN. If selling through a US LLC, your LLC's EIN covers the interview — but your personal ITIN is needed for Form 5472 annual compliance.
Amazon FBA business profits — for sellers with no US employees, office, or agents — are generally 0% US withholding when W-8BEN or W-8BEN-E is properly submitted. Amazon KDP royalties and Merch royalties are different — they are classified as royalties (30% without treaty, treaty rate with ITIN + W-8BEN).
W-8BEN is for individual sellers (personal name, requires ITIN). W-8BEN-E is for entity sellers (US LLC, requires EIN). Most international sellers operating through a US LLC submit W-8BEN-E. If your LLC has a disregarded entity tax treatment, the form used may vary — ask your CPA.
Yes. Every foreign-owned US single-member LLC must file Form 5472 annually. The penalty for non-filing is $25,000 per form per year — automatic and assessed without prior warning. If your Amazon FBA business is structured through a US LLC and you have not been filing Form 5472, contact a CPA immediately.
If you sell through a US LLC, you can use the LLC's EIN for the tax interview (W-8BEN-E). For individual sellers, an ITIN is required to properly complete W-8BEN. Without any tax ID, Amazon will apply default withholding and may flag your account.
7–11 weeks through ITIN Plus (IRS Certified Acceptance Agent). No passport mailing required — we certify remotely. Apply as early as possible; Amazon may hold payments pending tax verification until your ITIN arrives.
Get your ITIN, submit W-8BEN, stay Form 5472 compliant. One $99 fee covers it all.
Start My ITIN Application — $99 →