Why Brazilian Amazon FBA Sellers Need an ITIN
- Form 5472 mandatory — Foreign-owned US LLCs filing FBA payouts must file Form 5472 annually or face a $25,000 penalty.
- Amazon Seller Central — Amazon requires W-8BEN with ITIN for non-US sellers operating through a US entity.
- US bank account for FBA payouts — Mercury/Relay require EIN + ITIN to open accounts where Amazon deposits earnings.
- Stripe for Amazon payouts — Some FBA structures route payments through Stripe, requiring W-8BEN compliance.
- Annual IRS compliance — Foreign-owned LLCs file Form 1120 + 5472 every year.
⚠️ Always Use an IRS Certifying Acceptance Agent (CAA)
Many ITIN services are not registered CAAs. If a non-CAA submits your W-7, the IRS issues a CP567 rejection notice. ITIN Plus is a registered IRS Certifying Acceptance Agent — we certify your documents, prepare your W-7, and submit directly to the IRS. No original passport mailing required.
Amazon FBA Through a US LLC — Brazilian Requirements
The most effective structure for Brazilian Amazon FBA sellers is a US LLC (Delaware or Wyoming) + EIN + ITIN + Mercury bank account. Each component is required to access Amazon's seller ecosystem without compliance issues. Your ITIN as the foreign owner is what ties the whole structure together for IRS reporting.
Form 5472 — which requires your ITIN — must be filed every year even if your LLC had no sales that year. A $25,000 automatic penalty applies for non-compliance. ITIN Plus helps Brazilian FBA sellers get ITIN ($99) and EIN ($50 add-on) in 8–14 weeks.
How to Apply
Flat fee · IRS CAA · No hidden charges · Renewal: $199 · EIN add-on: $50
Frequently Asked Questions
Can a Brazilian apply remotely?
Yes. ITIN Plus is an IRS Certifying Acceptance Agent (CAA). Email apply@itinplus.com — no embassy visit needed.
How long does it take?
8–14 weeks from IRS receipt of your W-7.
How much does it cost?
$99 flat fee for new ITINs. $199 renewal. $50 EIN add-on.
Does Brazil have a US tax treaty?
No. Standard US withholding rates apply. Your ITIN is still required for W-8BEN and IRS compliance.
What documents are needed?
Your valid Brazilian passport is the primary document. ITIN Plus provides a full checklist when you apply.
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