博客
面向亚马逊卖家的美国税务、截止日期与记账知识 — 通俗易懂。
更多英文文章
非居民专栏英文
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.
阅读约 6 分钟
税务截止日期与新闻英文
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.
阅读约 7 分钟
亚马逊费用英文
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.
阅读约 8 分钟
记账实务英文
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.
阅读约 9 分钟
记账实务英文
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.
阅读约 7 分钟
记账实务英文
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.
阅读约 8 分钟
亚马逊费用英文
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.
阅读约 4 分钟
非居民专栏英文
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.
阅读约 7 分钟
非居民专栏英文
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.
阅读约 10 分钟
税务截止日期与新闻英文
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.
阅读约 7 分钟
记账实务英文
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.
阅读约 7 分钟
记账实务英文
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.
阅读约 7 分钟
非居民专栏英文
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.
阅读约 7 分钟
税务截止日期与新闻英文
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.
阅读约 6 分钟
非居民专栏英文
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.
阅读约 5 分钟
税务截止日期与新闻英文
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.
阅读约 4 分钟
记账实务英文
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.
阅读约 3 分钟