Tax implication for non resident us store

Accounting & Taxes
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Topic summary

Main issue: Tax and compliance for a non‑resident operating a U.S. Shopify store using Shopify Payments tied to an existing SSN.

Key questions raised:

  • IRS obligations: Whether using a personal SSN to process U.S. sales requires filing tax documents with the IRS, and what forms might apply.
  • Sales tax: If sales tax must be collected without U.S. physical presence (no office, employees, inventory), and whether listing a U.S. address for registration creates “nexus” (a tax connection that can trigger sales tax duties).
  • Entity choice: Feasibility of starting as a sole proprietorship under the SSN and later changing the payment account/business profile to an LLC.
  • Related scenario: Tax and legal implications of using a U.S. employee’s SSN to set up payments for a company’s American store (ownership, reporting, liability, and compliance risks).

Status: No answers yet; key questions remain unresolved.

Notes: No attachments, images, or code provided.

Summarized with AI on December 12. AI used: gpt-5.
1

Hello,

I am not American and do not live in America, however, I have an SSN from back when I used to work there.

I have a US phone number, a US address and a personal US Bank account I can use for registration and other purposes.

If I use my SSN and start sales with Shopify Payments, will I need to file any documents with the IRS?

Secondly, since I am not in the US, do I need to collect sales tax?

I do not have offices, employees, stocks or anything related to the business in the US.

Does using my US address for registration purposes creates a nexus?

Finally, can I start my Shopify payments as Sole Proprietorship and change it to an LLC later when I decide to register one.

Thank you

2

I have a similar question. What are the tax implications of using one of our employees who is a USA citizen’s SSN when setting up payments for our American store?