ITIN for Amazon Sellers: Complete 2026 Guide

Why Amazon Requires an ITIN from International Sellers

Amazon is required by the IRS to collect tax identification information from every seller on its platform. When you create a Seller Central account, Amazon runs a tax interview that asks for your name, country of residence, and a US tax ID number. For non-US individuals without a Social Security Number, that tax ID is an ITIN.

If you skip the tax interview or complete it without providing an ITIN, Amazon applies backup withholding at 30% on all your US-sourced income. That means nearly a third of every sale goes directly to the IRS before you see a cent. For a seller doing $10,000 per month in revenue, that is $3,000 per month lost to withholding that could have been reduced or eliminated with proper documentation.

The ITIN also enables you to file a US tax return at year-end, which is required for any non-resident earning income from US sources. If you are wondering whether you qualify, check our guide on who needs an ITIN.

How to Get an ITIN as an Amazon Seller

The ITIN application process is the same for Amazon sellers as it is for anyone else, but there are a few things to keep in mind as a seller. Here is the step-by-step process:

1. Complete IRS Form W-7. This is the official ITIN application form. You will need your full legal name, foreign address, date of birth, and country of citizenship. Under “Reason you are submitting Form W-7,” select the option for filing a US tax return.
2. Prepare your identity documents. You need a valid passport (original or certified copy from the issuing agency). Your passport alone satisfies both the identity and foreign status requirements. If you do not have a passport, you must provide two alternative documents from the IRS accepted list.
3. Attach a federal tax return. The IRS requires you to submit a US tax return (Form 1040-NR for non-residents) with your W-7 application. This return reports your Amazon income and any applicable tax treaty benefits.
4. Submit your application. You can mail everything to the IRS ITIN Operation Center in Austin, Texas, visit an IRS Taxpayer Assistance Center in person, or work with a Certifying Acceptance Agent (CAA) who can verify your documents so you do not have to mail your original passport.
5. Wait for processing. The IRS processes ITIN applications in 7 to 11 weeks. Once approved, you receive a CP565 notice with your ITIN, which you then enter into Amazon Seller Central.

Tax Obligations for International Amazon Sellers

Selling on Amazon from outside the US creates specific tax obligations. Understanding these helps you stay compliant and avoid penalties.

W-8BEN and Withholding Rates

Once you have your ITIN, complete the W-8BEN form in Amazon Seller Central. This form tells Amazon your country of residence, your ITIN, and whether a tax treaty exists between the US and your country. Many countries have treaties that reduce the withholding rate to 15%, 10%, or even 0% on certain types of income.

Annual Tax Return (Form 1040-NR)

Non-resident Amazon sellers must file Form 1040-NR each year to report their US-sourced income. This return calculates your actual tax liability and may result in a refund if Amazon withheld more than you owe. Filing is also required to claim business expense deductions like Amazon fees, shipping costs, and product costs.

State Sales Tax

Amazon collects and remits sales tax on behalf of sellers in all US states that require it through their Marketplace Facilitator programs. As an international seller, you generally do not need to register for state sales tax separately, but it is worth confirming for your specific situation.

Connecting Your ITIN to Amazon Seller Central

After you receive your ITIN from the IRS, follow these steps to add it to your Amazon seller account:

1. Log into Seller Central and navigate to Settings > Account Info > Tax Information.
2. Click Tax Information Interview to reopen the tax form wizard.
3. Select Individual as your tax classification (or the appropriate entity type if you have an LLC).
4. Enter your ITIN in the US Taxpayer Identification Number field.
5. Complete the W-8BEN form, including your country of residence and any tax treaty claim.
6. Submit the form. Amazon validates your ITIN with the IRS, which can take a few days.

Once Amazon verifies your ITIN, your withholding rate updates automatically. Any future payouts reflect the correct (reduced) withholding rate based on your tax treaty.

EIN vs ITIN for Amazon Sellers

Amazon sellers often confuse the EIN and ITIN. Both are tax identification numbers issued by the IRS, but they serve different purposes.

If you sell as an individual without a US business entity, you only need an ITIN. If you have formed a US LLC for your Amazon business, your LLC needs an EIN and you as the owner still need an ITIN. Many successful Amazon sellers get both. Learn more about the ITIN for LLC owners process if you plan to form a US entity.

Banking for International Amazon Sellers

Amazon requires a valid bank account to send your payouts. As an international seller, you have several options for receiving funds.

US Bank Account with ITIN

Opening a US bank account is the most straightforward option. Your ITIN allows you to open a US bank account at banks like Mercury, Wise, and Relay. A US bank account avoids currency conversion fees on each payout and gives you direct access to the US financial system.

Third-Party Payment Services

Services like Payoneer, Wise, and WorldFirst provide virtual US bank account details that you can link to Amazon Seller Central. These services receive your Amazon payouts in USD and then transfer the funds to your local bank account in your home currency. They are popular with sellers who do not want to open a full US bank account. If you also sell through other platforms, see our guide on ITIN for PayPal and Stripe.

Amazon Currency Converter

Amazon offers its own currency converter for sellers (ACCS) that deposits funds directly into your local bank account. While convenient, the exchange rates are typically less favorable than what you would get through Wise or Payoneer. Compare the total cost before choosing this option.