Overview

Selling on Amazon in the United States comes with a range of tax, customs, and regulatory obligations that every seller needs to understand. From completing your tax identity interview to navigating import duties and protecting intellectual property, these requirements affect both domestic and international sellers operating on the U.S. marketplace. Failing to comply can result in account suspension, financial penalties, or loss of selling privileges.

Key Points / What Sellers Need to Know

• Tax interview is mandatory — Every seller must complete the tax identity interview within their Seller Central account, which generates the appropriate IRS tax form (W-9 for U.S. taxpayers or W-8BEN for foreign sellers).
• A valid TIN is required — The IRS requires a Taxpayer Identification Number, typically an Employer Identification Number (EIN) or Social Security Number (SSN), for tax administration purposes.
• Sales tax responsibility varies by state — While Amazon collects sales tax automatically in states with marketplace facilitator laws, sellers may still have obligations in other jurisdictions.
• Customs compliance falls on you — Sellers importing goods into the U.S. must comply with all applicable duty and tax requirements, and may need a customs broker to handle clearance.
• IP violations carry serious consequences — Listing products that infringe on patents, trademarks, or copyrights can lead to listing removal, account suspension, or permanent loss of selling privileges.

Tax Identity and IRS Reporting

Every Amazon seller operating in the U.S. marketplace must complete the tax interview process in Seller Central. For U.S.-based taxpayers, this process collects your Taxpayer Identification Number and generates a W-9 form. Your TIN is typically either an Employer Identification Number (EIN) if you operate as a business entity, or your Social Security Number (SSN) if you sell as an individual. International sellers who are not U.S. taxpayers must also complete the tax interview, which will generate a W-8BEN form on their behalf. The IRS requires this documentation from non-U.S. taxpayers in order to establish exemption from certain U.S. tax reporting requirements. Amazon issues 1099-K forms to sellers who meet IRS reporting thresholds, so maintaining accurate tax identity information is essential for proper reporting.