Walmart Marketplace Sellers From North Macedonia Face Unique ITIN Hurdles
Walmart requires all third-party sellers to have a U.S. Employer Identification Number (EIN) and often a U.S. business entity, such as a U.S. LLC, before they can even begin the onboarding process. For sellers based in North Macedonia, this immediately presents a challenge: obtaining an EIN typically requires a U.S. tax identification number, which for individuals is usually a Social Security Number (SSN). Since individuals in North Macedonia do not qualify for an SSN, the Individual Taxpayer Identification Number (ITIN) becomes the necessary prerequisite for obtaining an EIN. This means that before you can even apply for the EIN that Walmart demands, you first need to secure an ITIN. The process for obtaining an ITIN involves submitting specific documentation to the IRS, and missing any detail can lead to delays or rejections, further complicating your path to selling on Walmart. Understanding this sequence is critical for sellers in North Macedonia aiming to expand their e-commerce operations into the U.S. market through Walmart.
When You Need an ITIN for Walmart Marketplace Sales
An ITIN is required for North Macedonia-based Walmart marketplace sellers primarily when applying for the U.S. Employer Identification Number (EIN) that Walmart mandates. The IRS issues ITINs to individuals who must file U.S. taxes but do not have and cannot obtain an SSN. This scenario directly applies to many international sellers, including those from North Macedonia, who are generating income from U.S. sources, such as sales through a U.S.-based platform like Walmart. Even if you are not physically present in the U.S., income earned through U.S. e-commerce channels triggers U.S. tax obligations. Without an SSN, the ITIN serves as your identification number for U.S. tax purposes, enabling you to obtain the EIN necessary for business operations. The IRS Form W-7 is used to apply for an ITIN, and it must be submitted with a supporting U.S. federal income tax return or a statement explaining why a tax return is not required.
Required Documents for Your ITIN Application
To apply for an ITIN, you must submit IRS Form W-7 along with original or certified copies of required identification documents. The most commonly accepted primary identification document is your valid passport. If you do not have a passport, other documents like a national identity card, driver's license, or birth certificate may be considered, but a passport is strongly preferred by the IRS. You will also need to include a U.S. federal income tax return for the year you are claiming benefits under a tax treaty or for which the ITIN is needed. For sellers in North Macedonia, this often means filing a U.S. tax return, such as Form 1040-NR (U.S. Nonresident Alien Income Tax Return), to demonstrate your U.S. tax liability and eligibility for an ITIN. Ensure all documents are current and accurately reflect your legal name and identity. Missing or improperly certified documents are frequent reasons for application delays.
The ITIN Application Process and Timeline
The process for obtaining an ITIN involves several key steps. First, you must complete and sign IRS Form W-7. Next, gather your supporting documentation, including your original or certified passport and your U.S. federal income tax return. You then have two primary options for submitting your application: mail the entire package directly to the IRS, or use the services of a Certified Acceptance Agent. When you submit your application via a CAA, they can verify your original identification documents and forward your application to the IRS, eliminating the need to mail your irreplaceable originals. The IRS typically processes ITIN applications within 5–10 business days when submitted through a CAA. If you mail your application directly to the IRS, processing times can be significantly longer, often taking 11 weeks or more, and you risk losing your original documents during transit. The IRS will issue you a CP-565 letter confirming your ITIN once your application is approved.
Common Mistakes for North Macedonia-Based Walmart Sellers
Walmart marketplace sellers from North Macedonia often encounter specific pitfalls when applying for an ITIN. A frequent error is submitting incomplete or inaccurate Form W-7. This includes missing signatures, incorrect taxpayer information, or failing to attach the required U.S. tax return. Another common mistake is not having the correct supporting documentation; for instance, submitting photocopies instead of original or certified copies of identification. Since North Macedonia is party to the former Yugoslavia–U.S. tax treaty, incorrect claims regarding treaty benefits can also lead to rejection. Ensure you understand which treaty articles apply to your specific income source. Finally, attempting to apply for an EIN before securing an ITIN, or providing incorrect information to the IRS regarding your business structure or U.S. nexus, can create further complications. Always confirm the specific treaty provisions and IRS requirements applicable to your situation.
Benefits of Using a Certified Acceptance Agent (CAA)
Using a Certified Acceptance Agent, such as itin.net, offers distinct advantages for Walmart marketplace sellers from North Macedonia. A primary benefit is that a CAA can authenticate your original identification documents, such as your passport. This means you do not have to mail your original, irreplaceable documents directly to the IRS, significantly reducing the risk of loss or damage during transit. The CAA reviews your application package for completeness and accuracy before submitting it to the IRS on your behalf. This pre-screening process helps to minimize errors and expedite processing. The IRS typically processes ITIN applications submitted by a CAA in approximately 5–10 business days. This significantly faster turnaround time compared to direct mailing allows you to move forward with your Walmart seller account setup and EIN application more quickly. The expertise of a CAA can also help prevent common mistakes that might otherwise delay your application.
Next Steps After Obtaining Your ITIN
Once you receive your ITIN from the IRS via the CP-565 notice, you can proceed with obtaining your U.S. Employer Identification Number (EIN). You will use your newly issued ITIN on the application for the EIN. After securing your EIN, you can complete the onboarding process with Walmart to begin selling on their marketplace. Many international sellers also find it beneficial to open a U.S. bank account to manage their business finances, which may require both an EIN and an ITIN. If you are establishing a formal U.S. business entity, such as a U.S. LLC, you will also need to ensure all your business documentation is in order. For assistance with navigating these steps, including ITIN applications and related services, consider reviewing our Standard Package pricing or contacting itin.net directly.
Practical tips
- Use the exact same legal name on your Form W-7, passport, and any other official documents submitted to the IRS to avoid name mismatch rejections.
- Ensure your U.S. federal income tax return is complete and accurate, including any applicable treaty claims relevant to your income earned from U.S. sources.
- If mailing original documents to the IRS, use a trackable and insured shipping method to mitigate the risk of loss.
- Verify your eligibility for any U.S. tax treaty benefits before filing your return and Form W-7, as incorrect claims are a common reason for ITIN application denial.
- Once you have your ITIN, use it promptly to apply for your EIN, as this is the next critical step for Walmart marketplace seller onboarding.
Frequently asked questions
Can I get an ITIN if I already have a U.S. visa?
Yes, having a U.S. visa does not affect your eligibility for an ITIN. An ITIN is for tax purposes for individuals who must file U.S. taxes but cannot obtain an SSN. Your visa status is a separate matter from your tax identification needs.
How long does it take to get an ITIN for my Walmart business?
When applying through a Certified Acceptance Agent like itin.net, the IRS typically processes ITIN applications within 5–10 business days. If you mail your application directly to the IRS, it can take 11 weeks or more.
Do I need to be physically present in the U.S. to get an ITIN?
No, you do not need to be physically present in the U.S. to apply for an ITIN. Many international sellers, including those in North Macedonia, apply remotely.
What is the difference between an ITIN and an EIN?
An ITIN (Individual Taxpayer Identification Number) is for individuals filing U.S. taxes without an SSN. An EIN (Employer Identification Number) is a tax ID for businesses, which Walmart requires for marketplace sellers. You generally need an ITIN before you can get an EIN as an individual.
Can I use my North Macedonian tax identification number instead of an ITIN?
No, your North Macedonian tax identification number is not valid for U.S. tax purposes. The IRS requires a U.S. tax identification number, which for individuals without an SSN is an ITIN.
What happens if my ITIN application is rejected?
If your ITIN application is rejected, the IRS will send you a notice explaining the reason. Common reasons include missing documents, incorrect information on Form W-7, or an incomplete tax return. You will need to correct the issues and resubmit your application.
