US LLC for Non-US Amazon Sellers: 2026 Setup Guide
You do not need to be American, hold a green card, or have ever set foot in the United States to own a US LLC. Sellers in the Philippines, Pakistan, the UK, the UAE and India do it routinely. What trips people up is not eligibility, it is the order of operations, and getting it wrong adds months.
Non-residents can own a US LLC. The sequence that works: form the LLC, get an EIN without an SSN, open US banking, then register on Amazon. A foreign-owned single-member LLC must file Form 5472 with a pro-forma 1120 every year, and the penalty for missing it is $25,000.
What's in this guide
Yes, you can own one as a non-resident
There is no citizenship or residency test for owning a US LLC. Sellers from the Philippines, Pakistan, the UK, the UAE, Nigeria and India form them every week. You do not need a visa, you do not need to travel, and you do not need a US partner.
What you do need is a registered agent in your formation state, an EIN, a way to receive money, and the discipline to file annually. That last one is where most of the avoidable damage happens.
The order that actually works
Sequence matters more than any individual step, because each stage depends on the one before it:
- Form the LLC with a registered agent in your chosen state. You receive articles of organisation.
- Get the EIN from the IRS using the articles. You cannot sensibly open banking without it.
- Open US banking or a compliant payment account. This is the slowest step, so start it as soon as the EIN arrives.
- Register the Amazon account with the entity details, EIN and bank account already in place.
- Arrange a US address for returns and inbound freight.
People routinely try to register on Amazon first and then retrofit the entity. It causes verification failures that are slow and unpleasant to unwind, because Amazon's records then disagree with your documents.
Getting an EIN without an SSN
The IRS online EIN tool requires an SSN, which is why people assume they need one. They do not. Foreign applicants file Form SS-4 by fax or phone instead. On the responsible party line, you provide your name and write Foreign where the SSN would go.
It is free. The IRS does not charge for an EIN, and agencies charging hundreds of dollars are charging for form-filling. Our full walkthrough of the exact lines and routes is here: getting an EIN without an SSN. The process is identical regardless of which country you are applying from.
Banking, the real bottleneck
Forming the LLC takes days. Getting the EIN takes days to weeks. Banking is what actually delays launches, because many US banks require in-person presence for non-resident account opening.
The practical routes are fintech business accounts that serve non-resident owned US entities, or a US bank that has a documented remote onboarding process. Expect to provide the articles, the EIN letter, proof of address and identity documents. Start this the moment the EIN arrives rather than after you have inventory in transit.
What you must file every year
This is the part that costs people real money, and it applies even if you made no profit.
A foreign-owned single-member LLC is a disregarded entity for income tax but is still a reporting entity. It must file Form 5472 together with a pro-forma Form 1120 every year, disclosing transactions between you and the LLC, including capital you put in. The penalty for not filing is $25,000.
Many sellers never learn this until a notice arrives. We cover the detail in Form 5472 for foreign-owned US LLCs. Separately, sales tax on marketplace orders is collected by Amazon under facilitator rules, but holding inventory can still create state-level obligations, which our state tax guides cover.
Country notes: Philippines, Pakistan, UK, UAE
The formation process is the same everywhere. What differs is banking and treaty position.
- Philippines: no US tax treaty complications for most sellers, but bank onboarding is easier through fintech providers than traditional US banks. Verification documents should match your passport exactly.
- Pakistan: expect additional compliance checks during banking onboarding. Allow more time and have documents certified in advance.
- United Kingdom: a US-UK treaty exists, and UK sellers often already have business banking that simplifies verification. Take advice on whether a US LLC or selling through your UK entity suits you better.
- UAE: commonly used alongside a UAE company. Confirm how the two entities interact before you set up both.
In every case, take tax advice specific to your country of residence. The US side is only half the picture, and your home country may tax the same income.
Common mistakes
- Registering on Amazon before the entity and banking exist.
- Paying an agency hundreds of dollars for an EIN that the IRS issues free.
- Choosing a state on the basis of tax rather than on fees and filing simplicity.
- Missing Form 5472. This is the expensive one.
- Having no US return address, which limits what you can sell and how returns are handled.
- Assuming no tax owed means no filing required. They are separate obligations.
The entity is the easy part. What determines whether the business works is what happens after it: freight, prep, and a US address that can receive goods and returns. If you want the whole sequence handled together, see how we set up US entities or book a call.
This article is general information, not legal or tax advice. Confirm your position with a qualified US tax professional before acting.