As the title suggests, my Amazon is setup as a Foreign owned single member LLC. I am from the UK.

This is my first “tax year” in the US for reporting, being relatively new to Amazon over the last few months. I understand that I will need to send over form 5472 asap.

I thought I would also have to send in a 1040-NR. However, I came across a website from a CPA that specialises in Foreign owned single member LLC tax forms etc - and it read that those that just do Amazon as a business under this entity type , do not have any tax obligations (other than the 5472/1120)… because they are classed as a disregarded entity and have no physical presence in the US.

There was lots of lengthy explanations as to how this could be - as we don’t have a physical presence in the USA. Products manufactured in China, then Amazon manage the rest. Amazon being a “agent”. Therefore the physical operations of the LLC is absent.

So - the CPA I hired doesn’t specialise in Amazon sellers exactly. He’s just a CPA with 20 years of experience doing taxes. He said I will need the 1040-NR and 5472. So I’m taking his lead… however, having come across the website of a CPA specialising in those that are Foreign owned single member LLC that run their business on Amazon - I’m wondering if I’ve missed something here.

Can anyone else share their experiences under this? Thank you!