Blog
US tax rules, deadlines and bookkeeping for Amazon sellers — in plain language.
Non-resident corner
Remittance tax 1 percent LLC transfers: what is exempt
The 1% remittance tax applies only to transfers paid with cash, money orders or similar physical instruments. Exemptions, who pays and who collects.
6 min read
Tax deadlines & news
Estimated tax due January 15, 2027: rules for Amazon sellers
Form 1040 filers owing 2026 estimated tax have a payment due January 15, 2027. Who must pay, how safe harbors work and when filing early replaces it.
7 min read
Amazon fees
Amazon FBA disposal inventory write-off taxes: IRS inventory rules
FBA units held for sale in the normal course of business are inventory. Covers beginning and ending inventory, casualty or theft losses and records.
8 min read
Bookkeeping how-to
Sales tax permit for FBA inventory: when states require one
Stored FBA inventory can be physical presence, and permit rules for marketplace-only sellers differ by state. State rules, sources, next steps.
9 min read
Bookkeeping how-to
Amazon seller bookkeeping: what records the IRS expects you to keep
The IRS lets you choose any recordkeeping system that clearly shows income and expenses. Retention periods, Form 5472 records, who is responsible.
7 min read
Bookkeeping how-to
Year-end bookkeeping checklist for Amazon sellers: closing 2026
Business books must show gross income, deductions and credits, backed by documents. Inventory, 2026 Form 1099-NEC at $2,000, deadlines, Form 5472.
8 min read
Amazon fees
Are Amazon fees cost of goods sold: what counts as inventory cost
An Amazon fee is inventory cost when it is a necessary charge to acquire possession of the goods. Selling fees, a cost table and inbound freight.
4 min read
Non-resident corner
Amazon tax interview for a foreign-owned LLC: W-8BEN or W-9
A foreign individual who solely owns a disregarded LLC uses W-8BEN unless the LLC claims hybrid-entity treaty benefits. Decision table, 30-day rules.
7 min read
Non-resident corner
LLC annual report vs tax return: the state filing and Form 5472
A state annual report is not an IRS return. A foreign-owned disregarded LLC's IRS filing is Form 5472 with a pro forma 1120. Four states compared.
10 min read
Tax deadlines & news
Texas franchise tax public information report: who files and when
A taxable LLC organized in Texas or with Texas nexus files Form 05-102 by May 15, even with no tax due. Who files, PIR vs OIR, what not filing costs.
7 min read
Bookkeeping how-to
How to reconcile Amazon 1099-K with your sales and payouts
Box 1a of your Form 1099-K is a gross figure, not reduced by fees, refunds or shipping. What it counts, where it goes, and how to fix a wrong form.
7 min read
Bookkeeping how-to
Are tariff refunds taxable: how sellers book a duty refund
Tariff refunds taxable? A refund of duty deducted in a prior year stays out of income only to the extent the deduction gave no federal tax benefit.
7 min read
Non-resident corner
Does a US LLC need an accountant: a Form 5472 filer's checklist
It depends on your filings and facts, such as whether your LLC must file Form 5472. Task table, record rules, penalty, when to hire a pro.
7 min read
Tax deadlines & news
BOI reporting 2026: who still files with FinCEN, and who doesn't
BOI reporting 2026: US-formed LLCs are exempt, even with a foreign owner. Who still files with FinCEN, the 30-day rule and New York's law.
6 min read
Non-resident corner
FBAR for LLC: when your US LLC must file FinCEN 114
A US LLC files its own FBAR if its foreign accounts top $10,000 at any time in a calendar year, even if disregarded. Who files, deadlines, records.
5 min read
Non-resident corner
Form 5472 for foreign-owned single-member LLCs: who files, deadlines, penalties
Foreign-owned single-member US LLCs with a reportable transaction (money in or out counts) must file Form 5472 by April 15. Who files, how, and the $25,000 penalty.
5 min read
Tax deadlines & news
1099-K in 2026: the $20,000 / 200-transaction threshold is back
The One Big Beautiful Bill Act restored the original federal 1099-K threshold. What Amazon sellers get, when, why the number is gross — and what to do with it.
4 min read
Bookkeeping how-to
Amazon collects sales tax for you — here's what's still on you
Marketplace facilitator laws make Amazon remit sales tax on marketplace orders in every state that levies one. What remains yours: state-by-state filing rules, direct sales, and nexus counting.
3 min read