Home / Insights

#W-8ECI

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.

Browse by topic

All topics315 YCL news, community & stories7 Tax law & IRS updates45 Individual & family tax49 Small business & company tax82 Foreign assets & reporting15 Going global: US companies68 Immigration & residency tax22 IRS notices & penalties27

Going global: US companies · Nov 9, 2026

Shopify Payments for a Foreign-Owned U.S. LLC: Requirements, W-8 vs. W-9, 1099-K and Form 5472

Shopify Payments in the U.S. needs a real U.S. business address, a dollar checking account and EIN documents, with an SSN or ITIN for the representative and 25%+ owners, or a passport for non-U.S. residents. Mainland China access is invitation-only. A foreign-owned single-member LLC files pro forma 1120 + 5472, the foreign owner gives a W-8, and Shopify reports single-member LLCs under an SSN or ITIN.

Read article

Going global: US companies · Nov 9, 2026

W-9 or W-8 for Marketplace Sellers: How to Fill In Tax Information on Walmart, Amazon and TikTok Shop

U.S. persons and U.S. entities taxed as corporations or partnerships give a W-9; foreign individuals a W-8BEN, foreign companies a W-8BEN-E, and those with effectively connected income a W-8ECI. A U.S. LLC owned by one foreign person gives the owner's W-8. Only W-9 sellers get a 1099-K, a name/TIN mismatch means 24% backup withholding, and the same entity should file the same form everywhere.

Read article

Your situation

Have a question about your own 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.

Book a consultation Quick quote