One important aspect that hasn't been mentioned yet is the potential for double taxation and how to avoid it. Since you're Hong Kong-based, you'll likely need to report your US Amazon income on your Hong Kong tax return as well. Hong Kong operates on a territorial tax system, so if your business operations are conducted from Hong Kong (sourcing, management, etc.), you may be subject to Hong Kong profits tax on the same income that's being taxed in the US. To avoid double taxation, you can typically claim a foreign tax credit in Hong Kong for taxes paid to the US. However, the mechanics of this depend on your specific business structure and how you characterize the income in each jurisdiction. Also, consider the Branch Profits Tax if you operate through a US branch rather than a subsidiary. Non-resident aliens engaged in US trade or business through a branch may be subject to an additional 30% branch profits tax on earnings that aren't reinvested in the US business. I'd strongly recommend consulting with tax professionals in both jurisdictions before making your final structure decision. The initial setup cost is usually much less than the potential penalties and complications from getting it wrong.

As someone who went through this exact process last year from Hong Kong, I can share some practical insights that might help clarify things. The key decision point is really about your risk tolerance and compliance complexity. Here's what I learned: **Structure Decision:** I ended up forming a US LLC (single-member, electing disregarded entity status) rather than using a Hong Kong company. This simplified my US tax filing significantly - I file Form 1040-NR as an individual rather than dealing with corporate forms like 1120-F. The liability protection was worth the extra complexity. **Nexus Reality:** Don't get too caught up in where you "manage" the business. The moment your products sit in Amazon warehouses, you have US nexus. I tried arguing that my business was managed from Hong Kong, but my tax advisor quickly shut that down - physical inventory presence trumps management location. **State Tax Strategy:** Focus on the big states first. California, Texas, Florida, and New York will likely be where most of your inventory ends up. Register proactively in these states rather than waiting for notices. Amazon's sales tax collection helps, but you still need to handle income tax registrations. **Practical Timeline:** Get your EIN first (you can apply online as a foreign person), then set up your business bank account, THEN start selling. Trying to sort out the tax structure after you're already generating income is much more complicated. The Hong Kong side is actually simpler than the US side - just make sure you're claiming foreign tax credits properly to avoid double taxation. Happy to answer specific questions about the process!

Does anyone know if the ITIN numbers ever expire? I got mine about 8 years ago and haven't used it for the past 3 years since I moved back to my home country. Now I'm returning to the US next month and wondering if I need to apply for a new one or if my old one is still valid.

I went through the exact same frustrating experience with my ITIN application last year! The "missing information" rejection letters are so vague and unhelpful. What worked for me was calling the IRS ITIN unit at 1-800-908-9982 first thing in the morning (around 7 AM) when the lines weren't as busy. It took a few tries, but I eventually got through to someone who could look up my specific case and tell me exactly what was missing. In my case, it turned out to be two issues: 1) I had used a regular notary instead of getting my passport certified by the issuing embassy, and 2) I hadn't filled out the treaty benefit section completely on the W-7 form. After fixing those specific issues and resubmitting, my ITIN was approved in about 6 weeks. The key is getting that specific feedback from the IRS rather than guessing what might be wrong. Don't give up - you can definitely get this sorted out!

Make sure you don't ignore the California W-2 even if it's wrong! California is super aggressive about collecting taxes and will automatically assume you owe them if they get a W-2 showing income there. I learned this the hard way when I moved from California to Texas and my employer messed up my final W-2. I had to file a non-resident California return showing zero California source income and include a written explanation. Such a pain!

This is definitely a frustrating situation, but you're right to be suspicious - this sounds like a clear payroll error. Since you worked entirely in New York during 2024, all your wages and withholdings should be reported on a single W-2 showing New York as your work state. The split you're seeing (federal withholdings on the CA form, state withholdings on the NY form) suggests their payroll system might still have outdated location codes from your 2022 internship. This is more common than you'd think, especially with companies that have offices in multiple states. I'd recommend calling your HR/payroll department first thing Monday morning. Be specific about what you need: a corrected W-2c that consolidates all your 2024 wages and withholdings under New York, since that's where you physically performed all work during the tax year. Don't file your return until this is fixed - it'll save you major headaches with both state tax agencies later. If HR gives you pushback or delays, you can always contact the IRS directly, but most employers will fix this pretty quickly once they understand the issue. Keep documentation of all your communications in case you need to reference them later.

Just to add one more data point - I'm from Austria and was in the US on a J1 last year. I initially had the same problem with Shutterstock and Adobe Stock. After several rejections, I finally just used my Austrian address on Line 3 (my parents' house) and Austria on Line 9, and both were immediately accepted. Is it technically correct? Maybe not 100%, but multiple agency compliance departments told me this was their preferred approach for nonresident aliens temporarily in the US. The reality is these companies just want the form to be processable in their automated systems so they can pay you without IRS issues.

As someone who went through this exact situation with multiple stock agencies last year while on a J1 visa, I can confirm what others have said about using your home country address on both Line 3 and Line 9. The key insight that finally resolved my issues was understanding that "permanent residence address" for tax purposes isn't about where you're currently sleeping - it's about your established tax residence. Since you're in the US on a temporary visa and remain a tax resident of Germany under the treaty, your permanent residence address should reflect that. I ended up using my family's address in my home country for Line 3, which matched the country I claimed treaty benefits for in Line 9. Every agency accepted this approach immediately. The automated systems these companies use are looking for consistency between your claimed tax residence and the country you're seeking treaty benefits from. One practical tip: if you don't currently maintain your own residence back home, using a family member's address where you could realistically receive mail is generally acceptable. The IRS guidance focuses on having a legitimate address in your country of tax residence, not requiring you to personally lease property there while temporarily abroad.

I work at a bank (not saying which one), and we're required to notify customers when we receive legal requests for their account information. The IRS typically issues what's called a "third-party summons" to request bank records. By law, the IRS is generally supposed to give you advance notice when they issue a summons to your bank, BUT there are exceptions if they have reason to believe notification might lead to attempts to conceal information, transfer assets, etc. Don't panic though - these exceptions are rare. Most requests we see are verification checks, especially for self-employed people where the IRS is comparing reported income to deposits. It rarely leads to full audits unless there are major discrepancies.

This situation happened to me about 6 months ago and I understand how stressful it can be! In my case, Chase called me about an IRS request for my account records. I was initially panicked because like you, I'm self-employed (freelance web developer) and thought I was being audited. After calling the IRS directly (took forever to get through), I learned it was just a routine verification because I had some large client payments that came in late December but I reported the income in the following tax year. The IRS was just making sure the deposits matched up with my reported income timing. My advice: First, definitely verify with your bank that the call was legitimate using their official number. Then try to reach the IRS to understand what's happening. Keep good records of all your business transactions and be prepared to explain any timing differences between when payments were received versus when income was reported on your tax returns. In most cases, these requests are just verification procedures, especially for self-employed folks. The fact that you've been diligent about reporting income and paying estimated taxes works in your favor.