Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
A U.S. LLC owned by one foreign person with no corporate election is disregarded, so in Amazon's tax interview the owner gives a W-8BEN or W-8BEN-E, not a W-9 under the LLC's EIN. Only an LLC that elected corporate status on Form 8832 gives a W-9. Mistakes bring mismatched 1099-Ks, and a name/TIN mismatch not fixed in 30 days suspends selling.
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Whether you're joining Overstock, Walmart, Wayfair or Amazon, the order is the same: decide who sells and which entity, then form the company, get the EIN and open the bank account, and only then give the platform a W-9 or W-8. Do it out of order and the names and tax status won't match across the platform, bank and IRS.
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After a Form 8832 election, a foreign-owned single-member LLC is a U.S. C corporation for federal tax: a real Form 1120 + 5472, 21% federal tax, and 10% treaty withholding on dividends to a China-resident owner. The effective date can reach back 75 days, the classification is generally locked for 60 months, and late elections may qualify for relief under Rev. Proc. 2009-41 within 3 years and 75 days.
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Macy's Marketplace is curated: you submit a questionnaire and Macy's invites the brands it wants. Onboarding needs a U.S. Tax ID, a W-9, a U.S. bank account, a U.S. warehouse and a U.S. phone, plus a J.P. Morgan escrow account for weekly payouts. A foreign-owned single-member LLC shouldn't sign a W-9 as is; the usual fix is a C corporation or a Form 8832 election.
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Target Plus is Target's invite-only third-party marketplace, and Target hasn't published full requirements or fees. What is confirmed: sellers ship their own orders, get paid every Tuesday through Stripe, and Target collects sales tax in marketplace facilitator states. Have your entity, EIN letter, W-9 or W-8, sales tax settings and bookkeeping ready before the invitation.
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Walmart's entity type list offers only C-Corporation, S-Corporation, Partnership, LLC – C-Corp and LLC – S-Corp. A single-member LLC owned by a foreign person is a disregarded entity, and the IRS says the owner gives a W-8, not the LLC a W-9. Pick a route first: a Form 8832 election, a new C corporation, or your home company as an international seller.
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Articles are general information, not tax or legal advice for your specific situation.
