The 2 U.S. Tax Rules That Flip Your Foreign Profits into IRS Exposure
Understand USTOB & ECI before your inventory hits a U.S. warehouse, or you get flagged (long after it's too late).
If you’re a non-resident selling on Amazon, TikTok, Walmart, or Shopify...
even if you are selling through a foreign entity, and most certaintly a U.S. LLC you must these two rules (and get the full story backed by the IRS code).
Learn When the IRS Believes Your U.S. E-Commerce Business is Taxable or Not
And what happens next if you're not ready for it.
In this free 15-minute U.S. Tax Mini-Masterclass, you’ll discover:
• What triggers U.S. Trade or Business (USTOB) status—even with a foreign entity
• How Effectively Connected Income (ECI) overrides W-8BEN and creates filing risk
• Why your inventory location + title-transfer terms flip the IRS switch
• The point where W-8BEN/E stops working—and W-8ECI + U.S. returns become mandatory
• How to know if you must file Form 1120-F or 1040-NR, even if no tax is due
Our Partners And Brands Recommending NCP
THE SECRETS FOR A SUCCESSFUL E-COMMERCE EXPANSION WITH A U.S. LLC
Find Out What You'll Learn in Our Mini 10-Minute
U.S. Tax Masterclass
SECRET — 01
What Actually Creates a U.S. Trade or Business (USTOB)
Most sellers think “I’m not in the U.S.” means “I’m not subject to U.S. taxes.” But the IRS (and states) sees things differently, especially when you use Amazon FBA or store inventory stateside.
SECRET — 02
The Two-Gate Test That Catches Most Foreign Sellers
One gate checks where your income comes from. The other gate asks if you're tied to a U.S. operation. Miss either, and you could owe tax—even if your W-8 is on file.
SECRET — 03
Why Your W-8BEN-E Does NOT Matter
W-8BEN and W-8BEN-E don’t protect you once a certain condition is met. Learn the line most sellers cross without realizing it—and what form you need next.
SECRET — 04
The CPA Shortcut That Can Cost You Thousands
Many accountants rely on outdated or oversimplified rules. You’ll see how common advice can backfire if you don’t understand what the IRS's code tests.
BONUS SECRET — 05
How to Know If You Must File (Even If You Owe $0)
Filing the wrong form, or nothing at all, can lock you out of treaty benefits and open you to penalties. Find out what triggers a return, and why skipping it isn’t safe.
ABOUT THE FOUNDER
Meet Scott Letourneau, U.S. Expansion & Tax Strategy Advisor
7,000+ U.S. entities launched since 1997.
Amazon & Shopify Partner • Main Street Certified Tax Advisor • Speaker on five continents.
For three decades I’ve watched non-resident founders lose fortunes because a well-meaning CPA missed just one USTOB/ECI or marketplace-verification detail.
So I built a playbook that closes every gap before the IRS, or Amazon, TikTok Shop, or California FTB—does it for you.
In this free masterclass you’ll see:
• The 2-Gate test that now overrides “My foreign company is safe.”
• The TikTok W-9 + PBR trap that renders a single-member LLC useless.
• A real case study that sliced federal tax by 50 % on $1 M profit before the first FBA pallet shipped.
Skip it and you may spend the next three years waiting for the audit letter that wipes out your U.S. margin.
Watch it and you’ll know exactly how to expand with confidence—whether you stay foreign, form a U.S. entity, or run a hybrid structure.
Ready? Click below and start the masterclass now.
Launching a U.S. LLC or Expanding from your foreign entity?
Skip the 2025 Tax & Marketplace Traps That Crush Foreign Sellers!
Watch the free masterclass to learn the exact structure, verification, and U.S. federal and sales tax (even for marketplace seller) moves that keep your
U.S. profits intact from day one.
HEAR FROM WHAT OTHERS HAVE SAID ABOUT THIS FREE TRAINING
Don't Just Take Our Word For It.
As a non-resident, it was important for me to find someone I could rely on and who wouldn't let me down with the details. That's exactly what I found with Scott and his excellent team.
Sasha, Non-Resident SEller
If you are looking to start a U.S.-based business, Scott Letourneau is THE leading authority to help you lay a rock-solid foundation for your success. I can’t recommend him highly enough…
Spike Humer, Turnaround Specialist
Great consultation call, showed me all the steps necessary to operate a legit foreign-owned LLC, providing all the resources, and all the tax implications.
Emanuel Dimitriu
Tax and Legal Disclaimer
This website is not affiliated with Google™ or Facebook™, nor is it endorsed or sponsored by Google or Facebook. GOOGLE™ and FACEBOOK™ are trademarks of their respective companies.
This website is not affiliated with Google™ or Facebook™, nor is it endorsed or sponsored by Google or Facebook. GOOGLE™ and FACEBOOK™ are trademarks of their respective companies.
The tax savings examples and case studies presented are based on specific client circumstances and are for illustrative purposes only. These examples do not constitute guarantees of specific financial outcomes or tax savings. Individual results may vary significantly based on your specific business structure, operations, location, level of compliance, and other individual factors.
Scott Letourneau, Nevada Corporate Planners, Inc. and affiliates are not providing direct legal, tax, or financial advice. Always consult with a qualified professional regarding your individual business, tax, or legal situation.All strategies, case studies, and examples on this site are educational only and do not constitute legal, tax, or financial advice. Consult a professional advisor to determine the best approach for your specific situation.
