Walmart Sellers in Jordan Face Unique ITIN Requirements
Walmart marketplace sellers based in Jordan encounter specific hurdles when obtaining an Individual Taxpayer Identification Number (ITIN). Unlike U.S. residents, you are operating internationally and likely do not have a Social Security Number (SSN). The primary trigger for needing an ITIN in your situation is the requirement by Walmart for a U.S. Employer Identification Number (EIN) to set up your seller account. To obtain an EIN as a foreign entity or individual, you typically must first have an ITIN. This creates a distinct pathway for you compared to a non-resident who might need an ITIN for other U.S. income reporting purposes. The lack of a comprehensive U.S.–Jordan income tax treaty further influences how you might approach U.S. tax compliance and potential withholding obligations, although the primary driver for most Walmart sellers is the onboarding requirement. Understanding this specific sequence—Walmart seller setup requiring an EIN, and an EIN often requiring an ITIN—is the first step for sellers in Jordan.
When You Need an ITIN as a Walmart Marketplace Seller from Jordan
The most common reason Walmart marketplace sellers from Jordan require an ITIN is to establish a U.S. business presence, specifically to obtain an EIN. Walmart's onboarding process mandates that sellers have a U.S. entity structure and a corresponding EIN. As a non-U.S. resident, you cannot obtain an SSN, making the ITIN the necessary precursor for acquiring an EIN. Without an EIN, you cannot fully activate your seller account on Walmart's U.S. marketplace. While some non-residents might need an ITIN for other U.S. tax filing obligations, such as reporting U.S. source income not subject to withholding, the Walmart seller scenario is typically driven by the platform's operational requirements. This means the ITIN is less about direct U.S. income reporting and more about fulfilling a prerequisite for a U.S. business identification number. You may also need an ITIN if you are required to file a U.S. tax return (e.g., Form 1040-NR) and do not qualify for an SSN. For sellers forming a U.S. LLC, an ITIN is often required during the formation process or when setting up associated banking. The IRS issues ITINs to individuals who have a U.S. tax filing requirement or a valid business need for a U.S. taxpayer identification number and cannot obtain an SSN.
Essential Documents for Your ITIN Application
To apply for an ITIN using IRS Form W-7, you must provide specific documentation to prove your identity and foreign status. The IRS requires original or certified copies of identification documents. The most commonly accepted primary identification document is a valid, unexpired passport. If you do not have a passport, other documents may be accepted, such as a national identity card, driver's license, or birth certificate, provided they contain specific identifying information. You will also need to include proof of your U.S. tax filing requirement or business need. For Walmart sellers, this is typically evidenced by documentation related to your EIN application or other U.S. business activities. If you have a U.S. visa, it should also be submitted as supporting documentation. Ensure all documents are either original or certified copies from the issuing agency. Photocopies are generally not accepted unless certified by the issuing agency. The IRS will return original documents submitted by mail within 60 days.
The ITIN Application Process: Step-by-Step
The ITIN application process begins with completing IRS Form W-7. This form requires detailed personal information, including your name, address, and foreign tax identification number (if applicable). You must clearly state the reason for applying for an ITIN, linking it to your U.S. tax obligation or business need, such as obtaining an EIN for Walmart. Next, you must gather your required supporting documents, including your identification (preferably a passport) and any documentation proving your U.S. tax requirement. There are two main ways to submit your application: by mail directly to the IRS or through a Certified Acceptance Agent (CAA). Submitting via mail involves sending your original documents and Form W-7 to the IRS ITIN Operation in Austin, Texas. This method is generally slower and carries the risk of mail loss for original documents. Alternatively, you can apply through a CAA, such as itin.net. A CAA can verify your original identification documents, allowing you to keep them. They then forward your application and certified copies to the IRS. The typical processing time for an ITIN application submitted through a CAA is 5–10 business days. Applications submitted directly to the IRS can take significantly longer, often several weeks or even months, especially during peak tax seasons. Once processed, the IRS will issue your ITIN via mail on a Form CP-565.
Common Application Mistakes for Jordanian Walmart Sellers
Walmart marketplace sellers from Jordan often make specific errors on their ITIN applications. A frequent mistake is failing to include a valid U.S. tax return or documentation demonstrating a U.S. tax obligation when required, beyond just stating the need for an EIN. While Walmart requires an EIN for onboarding, the IRS may need more explicit evidence of a filing requirement or a valid business need directly tied to U.S. taxation. Another pitfall is submitting incomplete or incorrect personal information on Form W-7, especially mismatched names between the form and identification documents. Ensure your legal name is identical across all submitted paperwork. Sending original identification documents directly to the IRS via mail is also a common, yet avoidable, mistake due to the risk of loss. For those who have established a U.S. LLC, errors in linking the ITIN application to the business entity's details can also cause delays. Lastly, incorrect or unsupported claims related to tax treaties, though less common for this specific scenario, can lead to rejection. Always confirm that your reason for needing the ITIN aligns directly with IRS requirements.
Benefits of Using a Certified Acceptance Agent (CAA)
Applying for an ITIN through a Certified Acceptance Agent (CAA) offers significant advantages, particularly for sellers in Jordan. As a CAA, itin.net can authenticate your original identification documents, such as your passport. This means you do not have to mail your valuable original documents to the IRS, mitigating the risk of loss or damage during transit. The CAA acts as an intermediary, reviewing your Form W-7 and supporting documents for completeness and accuracy before submitting them to the IRS on your behalf. This pre-screening process helps catch potential errors that could lead to delays or rejections. The typical processing time for applications submitted via a CAA is considerably faster, often within 5–10 business days, compared to the longer wait times for direct mail submissions. This expedited process is crucial for Walmart sellers who need their ITIN quickly to complete their seller account setup and begin selling. By using a CAA, you streamline the application, reduce risk, and potentially speed up the time to market on the Walmart platform.
Next Steps After Receiving Your ITIN
Once you receive your ITIN from the IRS on Form CP-565, you can proceed with establishing your U.S. business presence for Walmart. Your next crucial step is to use your new ITIN to apply for an EIN using IRS Form SS-4. This application can be completed online, by mail, or by fax. With both your ITIN and EIN in hand, you can finalize your Walmart marketplace seller account setup. Many international sellers also find it beneficial to open a U.S. bank account to manage their U.S. sales and expenses, which often requires both an EIN and an ITIN. If you encounter any complexities or require assistance with these subsequent steps, consider consulting with a tax professional or utilizing services like those offered by itin.net. You can review our ITIN application service details or contact us for personalized guidance.
Practical tips
- Ensure your legal name on Form W-7 exactly matches your passport and any other identification documents submitted.
- When applying for an EIN after receiving your ITIN, clearly state your business activity as an online marketplace seller.
- If you are also establishing a U.S. LLC, ensure the registered agent details are accurate and consistent across all forms.
- Keep digital and physical copies of all submitted documents, including your completed Form W-7 and IRS correspondence.
- If you have previously filed U.S. taxes or had a U.S. taxpayer ID, note this accurately on Form W-7 to avoid confusion.
Frequently asked questions
Do I need an ITIN if I only sell on Walmart's marketplace and am based in Jordan?
Yes, most likely. Walmart requires sellers to have a U.S. EIN to set up an account. As a non-U.S. resident, you cannot get a Social Security Number (SSN), so you will need an ITIN to apply for the EIN. The ITIN serves as your U.S. taxpayer identification number for this purpose.
How long does it take to get an ITIN for my Walmart business?
When applying through a Certified Acceptance Agent (CAA) like itin.net, the process typically takes 5–10 business days. Applying directly to the IRS by mail can take much longer, potentially several weeks or months.
Can I use my Jordanian national ID instead of a passport for my ITIN application?
A valid, unexpired passport is the preferred primary identification document. If a passport is unavailable, other documents like a national identity card may be accepted, but it's essential to check the IRS guidelines for specific requirements. Confirming with a CAA can clarify acceptable alternatives.
What if my name on my passport is different from my legal name?
You must use your legal name consistently across all documents. If there are discrepancies, you may need to provide additional legal documentation, such as a marriage certificate or court order, to explain the name change. It is best to use the name that appears on your primary identification document, typically your passport.
Do I need to file a U.S. tax return before applying for an ITIN?
Not always. While an ITIN is often required for filing a U.S. tax return (like Form 1040-NR), it can also be obtained for other specific reasons, such as obtaining an EIN for a U.S. business, which is common for Walmart sellers. You must demonstrate a valid business need or tax requirement.
Is there a U.S.–Jordan tax treaty that affects my ITIN application?
There is no comprehensive U.S.–Jordan income tax treaty. This means withholding rates and other tax considerations are generally based on U.S. domestic law. Your ITIN application is primarily driven by the need for a U.S. taxpayer ID for business purposes, not treaty benefits.
