How Non-Residents Set Up a US LLC for Amazon FBA

Most non-resident Amazon FBA sellers don't discover the $25,000 Form 5472 penalty until they're already on the hook. The EIN phone verification wall stops even experienced founders. And the multi-state sales tax nexus trap catches nearly everyone who crosses certain revenue thresholds.

Here's the reality: forming a US LLC takes minutes and costs under $200. Staying compliant takes a full year — and mistakes compound fast.

Non-residents can legally form and own a US LLC. No citizenship required. No SSN required. The US government explicitly allows 100% foreign ownership of LLCs according to IRS Publication 3402 (irs.gov).

But most guides treat formation as the finish line. It isn't. This guide walks you through how non-residents set up US LLC for Amazon FBA — from formation through year-one compliance: EIN application, Form 5472, sales tax nexus across states, W-8BEN requirements, Amazon 1099-K reporting, and banking setup. Everything you need to launch and stay compliant as a non-US resident selling on Amazon FBA or Shopify.

How Non-Residents Set Up US LLC for Amazon FBA: The Formation Process

Formation breaks into four steps. Most non-residents complete everything remotely. The order matters — skipping step three costs you months of no-banking access.

Step 1: Choose Your Formation State

Wyoming wins for nearly every non-resident Amazon FBA or Shopify seller. The annual report fee is $100/year, there is no state income tax, and the state offers some of the strongest privacy protections in the country. You do not need to live in Wyoming to form an LLC there. [Source: Wyoming Secretary of State, sos.wyo.gov]

Delaware gets promoted constantly because its Court of Chancery handles business disputes well. That matters for funded startups with litigation exposure. For a solo FBA seller, the $300+ annual franchise tax buys you nothing. Skip it unless you have a specific reason. [Source: Delaware Division of Corporations, corp.delaware.gov]

Step 2: File Your Articles of Organization

This is the document that creates your LLC. In Wyoming, you file online through the Secretary of State portal. It takes under an hour. Delaware requires mail or email submission and moves slower. The fee in Wyoming is typically under $100. You will name your LLC, list a registered agent (someone in the state who accepts legal mail on your behalf), and pay the filing fee.

Step 3: Apply for Your EIN from the IRS

Your EIN is your LLC's tax ID number. You cannot open a bank account without it. Non-residents file Form SS-4 directly with the IRS. Online applications require a US phone number for verification — most non-residents do not have one. The workaround: fax your completed Form SS-4 to +1-304-707-9471 — the IRS international fax line. Processing takes 4–6 weeks by fax versus immediate denial online. Once approved, the IRS issues a nine-digit EIN you use on every bank, tax, and payment platform form.

When You Need an ITIN: Form W-7 Application Process

Some banks require an ITIN (Individual Taxpayer Identification Number) in addition to your EIN. This happens when you are the sole signer on the account and the bank cannot match your foreign identity to a US tax number. Not all banks require it — Mercury, Relay, and Bluevine open accounts with just an EIN and passport — but some regional banks and credit unions do. If your bank asks for an ITIN, you will need to apply for one before you can finish account opening.

Apply using Form W-7 from the IRS (irs.gov). You cannot file it online — you must mail the completed form along with your original passport and proof of foreign address. Processing runs 7–10 weeks by mail. Some non-residents use a certified acceptance agent (CAA) to avoid mailing original documents. A CAA can validate your identity in person and submit the W-7 packet electronically, cutting the timeline to 4–6 weeks.

You do not need an ITIN if you have US-source income reported on a W-8BEN or W-8BEN-E form — those forms establish your foreign tax status directly with withholding agents like Amazon. File the W-8BEN-E if you operate through your LLC (most sellers do). File the W-8BEN if you receive payments personally as a sole proprietor.

Step 4: Open a Business Bank Account

US banks like Mercury, Relay, and Bluevine all require an EIN, a signed operating agreement, and often an ITIN or passport copy from the account holder. Many institutions now offer remote account opening via video call. Budget time here — if you need an ITIN, add 7 to 10 weeks to your timeline.

Here is the part most guides skip: forming your LLC in Wyoming and registering to do business in other states are two separate compliance obligations. If Amazon stores your inventory in California, Texas, and Florida, those states require you to register your Wyoming LLC as a foreign qualification — a separate filing with each state's Secretary of State. This is not optional once nexus exists. Learn more about foreign qualification requirements.

The order matters. Form your LLC first. Get your EIN second. Open your bank account third. Evaluate foreign qualification after you know where Amazon stores your inventory — usually revealed in your second or third month of FBA activity. Track your nexus obligations as inventory locations grow.

W-8BEN and W-8BEN-E: Your Tax Documentation with Amazon

Before Amazon sends you your first payment, you must submit a W-8BEN (for individuals) or W-8BEN-E (for entities) form. This tells Amazon you are a foreign person or foreign entity and establishes your eligibility for a tax treaty withholding rate on US-source income.

Amazon requires this form to determine whether to withhold taxes from your payments. Without it, Amazon may withhold up to 30% of your gross revenue. With a valid treaty claim on file, that withholding drops to 0% for most countries with a US tax treaty. [Source: IRS Instructions for W-8BEN, irs.gov]

File the W-8BEN-E if you operate through your LLC (most sellers do). File the W-8BEN if you are a sole proprietor receiving payments personally. Submit through Seller Central. Amazon usually processes it within a few days.

Landmine 1: The $25,000 Form 5472 Trap for Non-Resident LLCs

This one catches nearly every first-year non-resident LLC. The IRS requires any US LLC owned 25% or more by a foreign person — earning any US-source income — to file Form 5472 annually as part of the tax return. It is an information return, not a tax payment form. But missing it carries the steepest penalty in non-resident LLC compliance.

Miss it once and the penalty is automatic: $25,000 per year, per LLC. No warning letter first. No grace period. The IRS does not send a reminder. The penalty applies even if your LLC had no taxable income that year — the form itself is what triggers compliance, not the amount of revenue.

Most formation services never mention it. You will not find it in the LLC filing welcome email. By the time you receive a penalty notice in year two, late fees are already accruing. Filing Form 5472 is a separate step from your annual tax return — it goes to the IRS separately, with its own deadline.

Landmine 2: Multi-State Sales Tax Nexus Through FBA Warehouses

Amazon FBA stores your inventory across its fulfillment network. Every state where Amazon holds your goods is a state where you have physical nexus for sales tax purposes. That triggers a legal obligation to register, collect, and remit sales tax in that state — regardless of where your LLC is formed.

Amazon FBA maintains large fulfillment centers in California, Texas, Florida, Illinois, New Jersey, Washington, Georgia, Pennsylvania, and most other major states. Every one of those locations creates a compliance obligation for your LLC — not just a tax obligation, but a state registration obligation. Storing inventory in a state without registering to do business there exposes your LLC to civil penalties, bank account freezes, and in extreme cases, a court-ordered dissolution.

Registering your Wyoming LLC in your home state does not solve this. Nexus follows the inventory, not the LLC. Each state has its own registration threshold, fee structure, and filing calendar. A Wyoming registered agent cannot substitute for foreign qualification in states where you have physical presence. See the full foreign qualification checklist.

Landmine 3: State Income Tax on Disregarded Entity Profits

Federally, a single-member non-resident LLC is a disregarded entity. Income flows through to you personally — no federal corporate tax, no separate return required at the federal level. That part is simple. [Source: IRS Publication 3402, irs.gov]

The complexity comes at the state level. States tax the revenue that originates from customers within their borders. California hits foreign-owned LLCs hard — it taxes worldwide income attributed to a California nexus. New York uses a convenience of the nexus test: if you are managing your LLC from New York, they may claim the income belongs to them regardless of where your LLC lives.

FIRPTA Withholding: What Non-Residents Must Know

FIRPTA (Foreign Investment in Real Property Tax Act) requires US withholding agents to withhold taxes when they distribute property or income to foreign persons. For LLC owners, this becomes relevant in two situations: dissolving your LLC and distributing its assets, or receiving certain types of reportable distributions.

When a US LLC owned by a foreign person dissolves or makes a liquidating distribution, the LLC must withhold 15% of the gross distribution unless an exception applies. This catches many non-residents off guard when they close their business or restructure. [Source: IRS FIRPTA Guidelines, irs.gov]

If you ever sell US real property interests — even indirectly through your LLC — FIRPTA withholding applies at sale. Form 8288 is required for this withholding. Most e-commerce sellers never touch real property, but if you own a warehouse, office, or any interest in US real estate through your LLC, this section applies to you.

Amazon 1099-K: Non-Resident Reporting Thresholds and Triggers

Amazon reports your gross sales to the IRS using Form 1099-K once you cross certain thresholds. For non-residents, this creates a reporting event that does not happen with a US-based business — the IRS receives a copy of your sales records, but the IRS has no matching SSN or ITIN on file for you. That gap can trigger notices if left unaddressed.

The IRS thresholds have changed over recent years. The current rule for 2024–2025: $5,000 in gross payments in a calendar year triggers 1099-K issuance if you receive at least 200 transactions. Previously the threshold was $20,000 and 200 transactions — the IRS lowered it significantly. This means more non-resident sellers receive a 1099-K earlier in their selling career than in prior years. The $5,000 floor applies across all payment platforms combined, not just Amazon alone.

If you receive a 1099-K from Amazon but have no SSN or ITIN on file with the IRS, the form creates an unmatched account on IRS records. This does not automatically trigger a penalty — but it flags your return for review and can delay any refund claims. Here is what non-residents should do when they receive a 1099-K: keep the form for your records, report the income on your US tax return if applicable, and work with a CPA to ensure the Form 1099-K is reconciled with your other filings including Form 5472 if your LLC is in scope. Amazon sends the 1099-K to the IRS — you are responsible for reporting that income regardless of whether you receive a US tax notice.

Real Example: German Seller Navigates Multi-State Nexus

A seller based in Germany formed a Wyoming LLC in 2023 and stored inventory in Amazon FBA fulfillment centers in California and Texas. In year two, they received a California Notice of Deficiency — the Franchise Tax Board had determined nexus existed because Amazon held their goods in California. They owed back sales tax plus interest, and faced California LLC registration requirements retroactively. The lesson: foreign qualification is not optional once nexus exists. Evaluate your FBA distribution network at least annually to stay ahead of state registration obligations.

Frequently Asked Questions

Setting up a US LLC as a non-resident for Amazon FBA is a multi-step process that rewards attention to detail. Formation is the beginning, not the end. Most sellers who stumble do so not because the process is complex, but because they underestimated what comes after the EIN.

Non-residents can successfully own and operate a US LLC for Amazon FBA. The process requires an EIN, often an ITIN, annual state registrations outside Wyoming, Form 5472 compliance, sales tax registration in nexus states, and proper W-8BEN documentation with Amazon. None of it is complicated — but all of it requires knowing it exists. Now you do.

State level is where it gets expensive. California and New York both tax non-resident members on income derived from sources within the state. That means the portion of your profits attributed to in-state sales — even if you have never stepped foot in California — can trigger a state tax bill.

Wyoming has no state income tax, which is why many non-residents choose it. But forming in Wyoming does not shield you from California or New York taxes on sales made into those states. If you sell to customers in California, California wants its share of the income your LLC generated from California buyers.

These three landmines — Form 5472, multi-state sales tax nexus, and state income tax on disregarded profits — are not edge cases. They are the standard experience for non-resident Amazon FBA and Shopify sellers who form a US LLC without understanding the compliance landscape. Formation takes minutes. Compliance runs for the full year — and beyond.

The EIN application trips up nearly every non-resident founder. The IRS online portal requires a US phone number for verification — a gate that blocks international applicants entirely. But the IRS does accept applications by fax. Download Form SS-4, complete every field, and fax it to +1-304-707-9471. Label your cover sheet "International Applicant — Request for EIN." If you do not have a fax machine, services like faxage.com handle this for a small fee. Processing takes 4 to 6 weeks. The EIN arrives by fax or mail. [Source: IRS Form SS-4 Instructions, irs.gov]

An ITIN (Individual Taxpayer Identification Number) is for non-resident aliens who need a US tax ID but do not qualify for an SSN. Most non-residents do not need one for federal tax filings. An EIN covers your LLC's tax obligations. You only need an ITIN when a bank or payment processor specifically requests one — and not all of them do. [Source: IRS ITIN page, irs.gov]

If you do need one, apply using Form W-7 with supporting documents. You will need your passport, visa, and proof of foreign address. Processing runs 7 to 10 weeks. Add this timeline to your launch plan if ITIN is required. For most Amazon FBA and Shopify sellers, an EIN alone handles federal tax filings. You can confirm ITIN requirements by checking the specific bank's application checklist before applying. [Source: IRS Publication 3402, irs.gov]

US banks like Mercury, Relay, and Bluevine open business accounts for non-US residents. The standard requirements are an EIN, your Articles of Organization, a signed Operating Agreement, and a government-issued ID — usually your passport. Video verification has replaced in-person visits at most institutions. Confirm whether a bank requires an ITIN before you apply. Some are flexible with just an EIN; others are not. Checking this upfront saves you weeks of back-and-forth.

Once you cross $20,000 in gross sales with 200 transactions, Amazon issues a 1099-K. The IRS receives a copy. As a non-resident, you may still need to file a US tax return if you hit this threshold. This is not a problem to solve alone. Find a US-licensed CPA who works with non-resident e-commerce sellers. The rules for cross-border online retail are nuanced and the stakes are real.

Can I form a US LLC if I don't live in the United States?

Yes. Any non-US citizen or resident can form a US LLC. No SSN, no ITIN, and no physical presence in the US required. States like Wyoming, Delaware, and New Mexico explicitly allow 100% foreign ownership. [Source: IRS Publication 3402, irs.gov]

Which state should I form in — Wyoming or Delaware?

Wyoming, for nearly every non-resident Amazon FBA or Shopify seller. Delaware costs $200+ more per year in franchise taxes and offers no practical advantage for ecommerce sellers with no litigation exposure. Wyoming's $100 annual report fee and privacy protections make it the clear choice. [Source: Wyoming Secretary of State, sos.wyo.gov]

How do I apply for an EIN as a non-resident without a US phone number?

Fax Form SS-4 to +1-304-707-9471 — the IRS international fax line. Online EIN applications require a US phone number, which most non-residents don't have. Processing takes 4 to 6 weeks. You do not need an SSN or ITIN to get an EIN. [Source: IRS Form SS-4 Instructions, irs.gov]

Do I need to pay self-employment tax as a non-resident with a US LLC?

Self-employment tax applies to US persons (citizens and residents), not non-residents by default. But non-residents with US-source business income may owe SE tax on that income. Consult a CPA with non-resident ecommerce experience to determine your specific filing position.

What is Form 5472 and why is it so important?

Form 5472 is an information return required of any US LLC with 25%+ foreign ownership that earns US-source income. Missing the filing deadline triggers a $25,000 annual penalty. Most non-residents don't discover this until the IRS sends a notice — by then, the penalty is already assessed.

Can a non-resident open a US business bank account?

Yes. Business banks like Mercury, Relay, and Bluevine allow non-residents to open accounts with an EIN, Articles of Organization, Operating Agreement, and valid passport. Video verification is common. Some banks may require an ITIN — budget 7 to 10 weeks if you need one.

Formation is the starting point, not the finish line. Compliance will cost more than setup. The decisions that matter most: state choice (Wyoming), EIN method (fax +1-304-707-9471), Form 5472 filing, and understanding your multi-state nexus exposure from FBA.

Year-one costs run $2,300–$5,400 before inventory: formation ($100–$300), EIN ($0), Form 5472 preparation ($500–$1,500), CPA filing ($1,500–$3,000), and state registrations ($200–$600 per state). Budget accordingly.

NexFyla handles Wyoming formation, foreign qualification, and compliance setup. Start with a free consultation.

W-8BEN vs W-8BEN-E: Which Form to File and When to Renew

Amazon uses the W-8BEN (for individuals) and W-8BEN-E (for entities) to establish your foreign tax status. Most non-resident Amazon FBA sellers operate through their LLC, so they file the W-8BEN-E. This form tells Amazon you are a foreign person and triggers treaty benefits — specifically, it prevents the default 30% withholding on your gross payments. Submit it through the Amazon Seller Central tax document portal before your first payout. If you do not, Amazon withholds 30 cents of every dollar and only releases it when you file a US tax return — a cash flow problem no seller needs.

The W-8BEN-E expires. It is valid for three calendar years from the year you sign it. If you signed in February 2023, it expires December 31, 2025. Amazon will send a renewal reminder through Seller Central. If you miss the renewal, Amazon reverts to 30% withholding on future payments. Keep a calendar reminder for Q4 of every third year. The good news: renewal is a simple online submission, takes 10 minutes, and has no fee.

Real example: A seller based in India filed her Wyoming LLC in 2022. She skipped the W-8BEN-E renewal because the Amazon email landed in spam. By March 2024, Amazon had withheld $8,400 on her annual payouts — money she had to claim back through a US tax return filed the following year. She eventually recovered it, but waited 14 months. Set a calendar reminder. Do not rely on email.

ITIN Application Step-by-Step

Step 1: Complete Form W-7 (IRS). Use the most current version from irs.gov. Enter your personal information exactly as it appears on your passport — name order matters. Step 2: Gather supporting documents. The IRS accepts your original passport, national ID card, or driver license. For most non-residents, passport is the cleanest option. Step 3: Choose your submission method. Option A: mail originals to the IRS Austin campus with certified mail. Option B: visit an IRS-certified Acceptance Agent who verifies your documents in person and includes their certification letter with your W-7. Option B is faster and eliminates the risk of your passport being lost in the mail. Step 4: Wait 7–10 weeks. The IRS issues your ITIN by mail to the address you specify on Form W-7. Do not use a friend's or family member's address — the letter contains a sensitive tax number. Step 5: Use your ITIN immediately. Open your bank account, file your first US tax return, or submit it to Amazon depending on your need.

FIRPTA in Practice: What Actually Triggers It

Most non-resident Amazon FBA sellers never hit a literal real property sale — but they do trigger FIRPTA withholding when their LLC makes a liquidating distribution. Here is the scenario: you operate your Wyoming LLC for three years. You decide to close it and distribute the remaining cash balance — $50,000 — to yourself in Germany. The IRS treats that distribution as a sale of US property interests. Your LLC must withhold 15% ($7,500) and file Form 8288 before sending you the rest. You receive $42,500. To recover the withheld amount, you file a US tax return for that year claiming treaty benefits under the US–Germany tax treaty. The withholding is not the final tax — it is a deposit. The process takes 6–12 months to resolve.

If you ever sell US real property directly — a rental property held through your LLC, for example — the withholding rate on the gross sale price is 15%. On a $200,000 property, that is $30,000 withheld at closing. The buyer is responsible for withholding and filing Form 8288. You cannot opt out by agreement. Plan for this before signing any purchase agreement. Your CPA needs to be involved before closing, not after.

Amazon 1099-K: How to Handle It as a Non-Resident

Here is what confuses non-residents most about Form 1099-K: Amazon sends it to the IRS, but the IRS has no SSN or ITIN on file to match it to you. You may never see the original form. That does not mean it does not exist. The IRS receives a record of your gross Amazon sales — they simply cannot associate it with your tax file yet. When you eventually file a US tax return (even to claim treaty benefits on zero tax owed), the 1099-K amount appears on your account. If your return does not match the IRS records, you receive a notice. To avoid this, apply for your ITIN before your first Amazon payout if you anticipate crossing $5,000 in sales. File a return every year — even a zero return — to establish the match.

Registered Agent Selection Guide

Your registered agent is the person or service that receives legal notices on behalf of your LLC in your formation state. For non-residents, choosing the right one matters more than most guides suggest — they are your physical presence in the state for service of process. We cover how to evaluate registered agents, what to look for in a long-term partner, and what red flags to avoid in our full guide: How to Choose a Registered Agent for Your Non-Resident US LLC.

Registered Agent Selection Guide

Your registered agent is the person or company that receives legal and tax notices on behalf of your LLC. Every US LLC is required to maintain one — and most non-residents cannot serve as their own registered agent from overseas. Here is what to look for when choosing one:

What a registered agent does: Receives lawsuit summons, IRS notices, state compliance letters, and annual report reminders. If the IRS sends a penalty notice and no one is there to receive it, your LLC can be administratively dissolved without you ever knowing.

Requirements for non-residents: The agent must have a physical address in your LLC's formation state — not a P.O. box. Many non-resident sellers use a commercial registered agent service rather than a US friend or relative because the service must be consistently available during business hours.

What to evaluate: Price (typically $50–$300/year), online document portal access, state coverage, and whether they file annual reports on your behalf. Services like Northwest Registered Agent, CSC, and Incfile all offer tiered packages. Budget $100–$200/year for a reputable agent — the cost is usually included in formation service packages.

What not to do: Do not use your bank as a registered agent. Do not skip the registered agent requirement. Some non-residents form an LLC and forget to maintain a registered agent — that is the fastest path to an administrative dissolution that voids your liability protection retroactively.

Non-Resident LLC Compliance Timeline: Year One Month-by-Month

Month 1: Formation and EIN
File your Wyoming Articles of Organization online. Apply for your EIN by fax (Form SS-4 to +1-304-707-9471). Budget 4–6 weeks for EIN approval. Select and engage your registered agent for the year. Set a calendar reminder for your annual report due date — Wyoming's is the first day of your formation anniversary month.

Months 1–2: Bank Account Setup
With EIN in hand, apply to Mercury, Relay, or Bluevine for your business account. If your bank requires an ITIN, apply for Form W-7 immediately — processing adds 7–10 weeks to this step. Target bank account open by end of month two.

Month 2: Amazon W-8BEN-E Filing
Submit your W-8BEN-E to Amazon before your first payout. Set a calendar reminder to renew it before it expires — it is valid for three calendar years from the date you sign it. Note the expiration date in your compliance calendar now.

Month 3–4: Foreign Qualification Evaluation
Review which states Amazon stores your inventory in. Check each state's registration threshold and fee. File foreign qualification applications in any state where you have nexus and meet the threshold. Budget $45–$150 per state for initial foreign qualification filing fees.

Month 12: Annual Report Filing
Wyoming annual report due: $100 fee. Delaware annual report due: $300+ franchise tax. File before your anniversary date to avoid late penalties. This is also your reminder to confirm your registered agent is still active for year two.

Year-End (Tax Filing Deadline: April 15 for non-residents with US income):
Confirm Form 5472 has been filed if your LLC qualifies. Gather your Amazon 1099-K, bank statements, and W-8BEN-E records. Engage a US CPA experienced with non-resident LLCs before January — do not wait until March. The Form 5472 preparer and the tax return CPA may be different providers — budget for both.

Most non-resident Amazon FBA sellers never complete a literal real property sale — but they do trigger FIRPTA withholding when their LLC makes a liquidating distribution or closes. A liquidating distribution is when you shut down the LLC and distribute remaining assets to yourself as the owner. Even if the LLC holds no real property, the IRS treats a liquidating distribution to a foreign member as a reportable event requiring withholding. File Form 8288 and withhold 15% of the gross distribution before sending it overseas. If you are planning to dissolve your LLC, contact your CPA 90 days before the distribution date — the withholding and reporting timeline is not flexible.

Conclusion: Your Non-Resident US LLC for Amazon FBA in Practice

Here is what the full process looks like end to end. In month one: form your Wyoming LLC (~$100), apply for your EIN by fax (free), set up your registered agent ($50–$100). In months two through four: open your US bank account, file your W-8BEN-E with Amazon, and map your FBA inventory locations. In month twelve: file your Form 5472 (~$500–$1,500 via CPA) and evaluate foreign qualification registrations in every state where Amazon holds your goods.

Year-one total cost range: $2,300–$5,400 before inventory — formation, EIN, Form 5472 preparation, CPA filing, foreign qualification in high-nexus states, and registered agent fees. Not the $100 formation fee alone. Budget accordingly from day one.

Your immediate next steps: (1) Choose your state — Wyoming for cost and simplicity. (2) Form the LLC today — it takes under an hour online. (3) Apply for your EIN by fax immediately after. (4) Talk to a CPA who works with non-residents before you file your first tax return. The $1,500 CPA fee is the best money you will spend. The $25,000 Form 5472 penalty is what happens when you skip that conversation.

Can I use Wise or Payoneer instead of a US business bank account?

You can use Wise (now Wise) or Payoneer to receive Amazon payments — and many non-residents do, especially in year one. These platforms do not require an EIN or US business bank account. However, they are not a substitute for a US LLC bank account in every sense: they do not build US business credit, some suppliers and platforms require a US bank account, and funds held in Wise or Payoneer may face different regulatory treatment than a US business account. If Amazon requires a US bank account for your specific setup, or if you are applying for business loans or credit, a US business bank account becomes necessary. Open a US business bank account with Mercury, Relay, or Bluevine when you are ready — the EIN is the key requirement.

What if Amazon does not send me a 1099-K?

Not receiving a Form 1099-K from Amazon does not mean you owe no tax. It means Amazon did not trigger the reporting threshold for your account — or you did not provide an SSN or ITIN, which causes the form to go unmatched in IRS records. If you had US-source income, you still report it regardless of whether you received a 1099-K. Conversely, receiving a 1099-K with no SSN or ITIN on file creates an unmatched account on IRS records — this does not automatically trigger a penalty, but it flags your account for review. Keep clean records of your gross sales, fees, and shipping costs from Amazon's reports. A CPA who works with non-residents can help you report correctly even without a 1099-K.