ITIN for Amazon FBM Sellers: What Tax ID Do You Need?

What Tax ID Does Amazon Actually Require From FBM Sellers?

Amazon Seller Central runs a mandatory tax interview before any seller can list products. The interview routes the seller to one of three forms based on tax status:

• Form W-9: US persons (US citizens, green card holders, resident aliens, and US LLCs). Requires SSN, ITIN, or EIN.
• Form W-8BEN: Foreign individuals. Requires foreign tax ID; US TIN (ITIN) is needed to claim treaty benefits and avoid 30% withholding.
• Form W-8BEN-E: Foreign entities. Requires foreign tax ID or US EIN. Treaty benefits require the foreign entity to have a tax residence in a treaty country.

FBM and FBA both require the same interview; the fulfillment model does not change the TIN requirement.

When Does a Foreign FBM Seller Use an ITIN vs an EIN?

A foreign individual selling under their own name uses an ITIN on Form W-8BEN. A foreign individual selling through a US LLC (single-member or multi-member) uses the LLC's EIN on Form W-9. The owner of the LLC still typically needs an ITIN for their personal Form 1040 or 1040-NR.

Most growing FBM sellers eventually convert to the LLC + EIN structure: liability protection, US business bank account, easier access to wholesale suppliers, and cleaner sales tax compliance.

How Does a Foreign Amazon FBM Seller Apply for an ITIN?

1. Complete Form W-7on the October 2024 revision or later. Most sellers use line 6 code "a" (non-resident filing a US tax return).
2. Attach Form 1040-NR reporting US-source business income, or claim a documented IRS exception.
3. Provide foreign passport (cleanest single document) or two documents from the IRS list.
4. Submit through a Certifying Acceptance Agent so the passport is verified locally and never mailed to the IRS.

For the Amazon-specific playbook, see ITIN for Amazon sellers.

What Happens If an FBM Seller Has No US TIN at All?

Without a US TIN, Amazon classifies the seller as an undocumented foreign person and applies 30% withholding on US- source income. The seller still owes US tax, has no easy way to reclaim withholding without a TIN, and may have the Seller Central account suspended for failed tax interview compliance.

The fix is straightforward: file Form W-7 for an ITIN (or apply for an EIN for the LLC) before the next major payout period.

What Tax Returns Does an Amazon FBM Seller File With an ITIN?

• Form 1040-NR (foreign individual): reports US- source business income from Amazon FBM sales.
• Form 1040 + Schedule C (US resident alien): full self-employment reporting when the substantial presence test is met.
• Form 1120 + 5472 (foreign-owned LLC, single-member, disregarded): required information return regardless of income level.
• State income tax returns: depend on physical presence and inventory nexus.

How Long Until the ITIN Is Ready to Use on Amazon?

Standard IRS processing is 7 to 11 weeks. Once the ITIN assignment letter (CP565) arrives, the seller updates the Amazon tax interview by entering the new ITIN on Form W-8BEN. Amazon validates the TIN within a few days; backup withholding stops on the next payment cycle.