A US company for Amazon: which one a non-resident should open
In short. A non-resident Amazon seller needs a C-Corp, not the popular single-member LLC in Wyoming. For Amazon a corporation is a US person, and its tax does not depend on where the goods are stored. For Amazon a foreigner's LLC is a private foreign individual, and Amazon checks Wyoming more strictly than other states.
Why a seller needs a US company
- Amazon does not require a US legal entity, but since March 2022 it does not accept new sellers from Russia and Belarus.
- The restriction is by territory, not by passport: with a US company, verification is passed with any passport.
Misconception one: Wyoming
- Wyoming became fashionable because of cheap registration and the "0% tax".
- Since 2024 Amazon's risk assessment system compares a new seller with past violators. There are many violating companies from Wyoming — so yours is checked more often too.
- The "0%" is the state add-on for corporations. It does not apply to an LLC at all.
Misconception two: a single-member LLC
- In the tax interview Amazon asks: are you a US person or a foreign one?
- A corporation is always a US person. An LLC with one foreign owner is a foreign individual, Form W-8BEN.
- Filing a W-9 "as an American" is a lie under penalty.
- The result: the money is spent, and the status for Amazon is the same as a private individual's.
Misconception three: "an LLC has no taxes"
- The LLC's owner pays the tax. Everything depends on the sales model:
- — goods are shipped from abroad — no connection with the US;
- — everything from Amazon warehouses (FBA) — the income is usually connected with the US: personal tax in the US and a tax return;
- — your own warehouse or employee in the US — the business is carried on in the US: in the state where the warehouse or employee is, the company is registered as a foreign company, plus payroll taxes and employee reporting.
- A second member makes the LLC a US person, but with income connected with the US the partnership withholds 37% from each foreigner's share for the whole year.
The alternative — a C-Corp
- One taxpayer — the company: 21% on profit under any sales model.
- The owner receives a salary for work done outside the US — not taxed in the US and reduces the profit.
Which state
| State | State tax | Every year |
| Florida | 5.5%, the first $50,000 of profit is not taxed | report $150 |
| Delaware | 8.7% only on activity in Delaware | from $175 |
| Wyoming | 0% | from $60, but its reputation with Amazon |
Conclusions
- For Amazon, a non-resident needs a C-Corp.
- Not Wyoming: Florida or another state without a bad reputation.
- A single-member LLC does not make you an American seller and does not remove the tax.
Price. A turnkey company for Amazon — registration, EIN, business account, Amazon Seller account, a US eSIM number for 3 months — $1,900. Separately — the state fee, $70–300.
About EasyFirm
EasyFirm — US company formation (LLC or C-Corp) for non-residents, with an account in a US bank. Remotely, without an SSN or a visit to the US, with any passport. In business since 2020, more than 1,200 clients. A company from $899, with an account from $1,499.
