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.
Under State Council Decree No. 810, Newegg reports mainland China sellers' identity and income to Chinese tax authorities each quarter, even for U.S.-only sellers, while its seller FAQ says it issues no 1099. No U.S. 1099 doesn't mean no U.S. return; that depends on how you operate in the U.S., and both sides' numbers should come from one set of books.
Read article
Newegg won't act as importer of record for SBN inventory, and inbound shipments must be DDP. A Chinese company selling continuously from SBN warehouses in California and Indiana is generally in a U.S. business; the U.S.–China treaty can protect storage-only activity, but usually requires Form 1120-F with Form 8833, and state taxes aren't covered.
Read article
Chinese-origin graphics cards and motherboards mostly sit on Section 301 List 3 at 25%, some under temporary exclusions; an extra 12.5% applies from July 24, 2026; Section 232 covers only certain advanced chips; IEEPA duties can be refunded. A related factory's price drives both duty and U.S. income tax, and §1059A caps inventory basis at customs value.
Read articleYour situation
Every file is different. Book a free 15-minute consultation and a CPA will walk you through yours.
Articles are general information, not tax or legal advice for your specific situation.
