US inventory, warehouses, agents and fulfillment arrangements can materially change the analysis. FBA sellers should not rely on a generic remote-services ‘zero tax’ explanation.
Why this matters
FBA changes the tax analysis. US inventory, warehouses and fulfillment arrangements can create presence, so sellers should not rely on a generic remote-services 'zero tax' explanation.
Go deeper in the full guide
This quick answer is a starting point. For the complete decision - including the checks to run before you pay to form - read the related guide.
Foreign-Owned Single-Member LLC Tax Guide: Form 5472 and Form 1120 - read guide →
Evidence
Primary sources
- About Form 5472Internal Revenue Service ↗
- Effectively connected income (ECI)Internal Revenue Service ↗
- Taxpayer identification numbers (TIN)Internal Revenue Service ↗
Source facts and provider policies were checked on 21 July 2026. Always confirm the linked page before acting.
Important: This answer is general educational information, not legal, tax, accounting, banking or immigration advice. Your residence, ownership and operating facts can change the result.