Hey all, thanks James and team for accepting me. I started a Wyoming SMLLC to sell private-label products on Amazon. The Amazon tax interview got me second-guessing everything. After bingeing YouTube, I’ve heard it all: “non-resident sellers pay no U.S. tax” vs “you’re taxed like any U.S. business,” plus “SMLLC is best” vs “go partnership for Amazon. I am Looking for informed, practical guidance
Facts (bullet-proofing my situation):
- Owner/Residency: I’m an individual non-US person residing in a non-treaty country.
- Entity: US single-member LLC (Wyoming). Disregarded by default.
- Business model: Amazon FBA (US marketplace) selling physical goods to US customers. Inventory will be stored in Amazon’s US fulfillment centers (multi-state).
- Operations: Product design/supplier relationships, listing management, ad spend decisions, etc. are done outside the US. No US employees/contractors. No US office.
Questions I’d love expert input on:
- ECI determination: With inventory in US FBA warehouses and sales to US customers, is ECI basically a given for a foreign individual running FBA, even if all managerial functions happen offshore?
- Best company structure :
- 1) Stay SMLLC (disregarded)
- 2) Partnership (add spouse or foreign company)
- 3) C-corp election