Everything for Amazon Sellers—in One Base.

A self-employed Amazon seller with no employees can open either a SEP-IRA or a one-participant (solo) 401(k); both cap the employer-side contribution at 25% of compensation, which for a sole proprietor works out to 20% of net earnings after the deduction for one-half of self-employment tax. The difference is that a solo 401(k) adds employee elective deferrals on top, up to $24,500 for 2026, while a SEP allows no elective deferrals and no catch-up contributions (IRS, data checked 2026-10-12). For 2026 the IRS overall defined contribution limit for either plan is $72,000. ...

The CPSC magnet rule, codified at 16 CFR part 1262, is the mandatory federal Safety Standard for Magnets. It covers consumer products designed, marketed or intended for entertainment, jewelry (including children’s jewelry), mental stimulation or stress relief that contain one or more loose or separable magnets. Every such magnet that fits entirely within the small parts cylinder must have a flux index of less than 50 kG² mm², and the rule applies to products manufactured after October 21, 2022 (CPSC, data checked 2026-10-12). ...

CPSC infant sleep product rules are six mandatory federal standards, one per product type: bassinets and cradles (16 CFR part 1218), full-size cribs (part 1219), non-full-size cribs (part 1220), play yards (part 1221), bedside sleepers (part 1222), and a catch-all for every other infant sleep product (part 1236). Part 1236 covers products “marketed or intended to provide a sleeping accommodation for an infant up to 5 months of age” that no other part covers, and it caps the seat back or sleep surface angle at 10 degrees. On top of the product standard, every one of these products is a durable infant or toddler product, so it needs a permanent manufacturer marking and a consumer registration card under 16 CFR part 1130 (CPSC and eCFR, data checked 2026-10-12). ...

The CPSC drawstring rule for children’s clothing comes down to two size bands. On children’s upper outerwear such as hoodies, sweatshirts and jackets in sizes 2T to 12 or the equivalent, hood and neck drawstrings are not allowed. In sizes 2T to 16 or the equivalent, waist and bottom drawstrings may extend no more than 3 inches outside the drawstring channel when the garment is expanded to its fullest width, with no toggles, knots or other attachments at the free ends, and a continuous string must be bar tacked (CPSC, data checked 2026-10-12). ...

The CPSC bicycle helmet standard, codified at 16 CFR part 1203, is the mandatory federal safety standard for every bicycle helmet sold in the United States, including helmets sold on Amazon. It applies to any headgear marketed as, or implied by its marketing to be, protection from head injury while riding a bicycle. The importer or U.S. manufacturer must certify each helmet on a reasonable testing program, which CPSC’s guidance describes as at least 8 helmets of each size for each model; keep test records for at least 3 years after the last helmet in a tested lot is certified; and put specific warning, instruction and certification labels on the helmet (CPSC and eCFR, data checked 2026-10-12). ...

A toy needs a choking hazard warning on its package, and in any ad that lets a shopper buy it, when it falls into one of four groups: toys for ages 3 to under 6 that include a small part, latex balloons, small balls for ages 3 and up, and marbles for ages 3 and up (plus toys for ages 3 to under 8 that contain a small ball or marble). The package rule is 16 CFR 1500.19. The ad rule is Section 24(c) of the Federal Hazardous Substances Act (FHSA), 15 U.S.C. 1278(c), which names “advertisements on Internet websites” directly, and CPSC’s rule at 16 CFR 1500.20 counts a website where a consumer can buy online as a “direct means of purchase or order.” ...

An Amazon seller that qualifies as a small business taxpayer does not have to keep a formal tax inventory under section 471(a). IRS Publication 538 says such a taxpayer “can choose not to keep an inventory, but you must still use a method of accounting for inventory that clearly reflects income” — either by treating inventory as non-incidental materials and supplies (NIMS) or by following its applicable financial statement or, without one, its books and records. For tax years beginning in 2026, the gross receipts limit is $32,000,000 (Rev. Proc. 2025-32, section 3.30). Switching methods is done on Form 3115, normally as an automatic change. Everything below is quoted from IRS publications, revenue procedures, and the Treasury regulation, checked 2026-10-11. It lays out the rules and the conditions each option depends on, not a recommendation for any one business. ...

FTC Endorsement Guides for Amazon Sellers: Free Products, Material Connections and Disclosure Under the FTC Endorsement Guides (16 CFR Part 255), a free or discounted product you send to a reviewer, creator or influencer counts as a material connection, whether or not you ask for a review in return. If a significant minority of the audience would not expect that connection, the endorser has to disclose it clearly and conspicuously, and the Guides say you as the seller should tell them to and monitor whether they do. This guide reads the Part 255 text (eCFR current as of 2026-10-07, data checked 2026-10-11) and maps its worked examples to how Amazon sellers hand out product. ...

If you sell on Amazon as a sole proprietor, single-member LLC owner, partner or S corporation shareholder, and you expect to owe $1,000 or more in federal tax when you file, the IRS generally expects you to pay during the year in four estimated tax installments. Self-employment income has no employer withholding, which is why the IRS calls estimated tax the method for paying it. For tax year 2026 the installments fall on April 15, June 15 and September 15, 2026, and January 15, 2027 (IRS Form 1040-ES, data checked 2026-10-11). ...

Every article of foreign origin imported into the United States must be marked with the English name of its country of origin, legibly and in a conspicuous place, unless the law provides an exception. For goods you sell on Amazon in the form you imported them, the retail customer is the “ultimate purchaser” who must be able to read that mark. Under 19 U.S.C. 1304, goods that arrive unmarked and are not marked, exported, or destroyed under CBP supervision before the entry liquidates owe an extra 10 percent ad valorem duty (statute text read 2026-10-11). ...

Short answer for Amazon FBA: Amazon lets you register as an individual with no registered business, and none of the three documents is issued by Amazon; each one answers to a different authority. Amazon’s registration guide states: “You don’t need to be an LLC or registered business, or be otherwise incorporated, to sell in the Amazon store” (Amazon Seller registration guide, checked 2026-10-11). A business license is a question for your state, county and city; an EIN is a question for the IRS; a resale certificate is a question for the state tax agency and your suppliers. ...

Short answer: Amazon will not be the importer of record for your FBA inventory. Its own help page says Amazon “will not act as an IOR, consignee, or partner government agency (PGA) agent for any shipment, regardless of the size, value, origin, destination, or product” (Seller Central help, checked 2026-10-11). That role falls to you or an entity you appoint. If you book Amazon Global Logistics, Amazon requires that importer of record to hold a continuous CBP customs bond. CBP’s bond guide leaves some entry types out of the continuous bond calculation, including informal entries under $2,500 (section 6.4.1.2). Under CBP’s February 2024 bond guide, the minimum continuous import bond is $50,000 or 10% of the duties, taxes and fees you paid in the previous 12 months, whichever is greater (checked 2026-10-11). ...