Guides

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). ...

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. ...

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. ...

If you email customers from your own brand list, the CAN-SPAM Act requires every marketing email to carry accurate header information, a subject line that matches the content, a clear statement that it is an ad, a valid physical postal address, and a working opt-out that you honor within 10 business days. Messages whose content is purely transactional or relationship (an order confirmation, a recall notice, a delivery of something already bought) are exempt from most of those rules, but they still may not contain false or misleading routing information. ...

The CPSC clothing flammability standard, 16 CFR Part 1610, applies to clothing and to textiles intended for clothing sold in the US, and sorts fabrics into three classes: Class 1 and Class 2 may be used in clothing, Class 3 may not. Hats, short gloves, footwear and interlinings are outside the standard. Plain surface fabrics weighing 2.6 ounces per square yard or more, and plain or raised surface fabrics of any weight made entirely from acrylic, modacrylic, nylon, olefin, polyester or wool, or a combination of only those fibers, are exempt from the testing requirement, not from the standard itself. ...

Under the FTC’s Energy Labeling Rule (16 CFR Part 305), a website that sells a covered appliance must show, for each model, a legible image of its EnergyGuide or Lighting Facts label, placed clearly and conspicuously near the price. Covered plumbing products such as showerheads, faucets, and toilets need a water-use disclosure instead, and certain fluorescent lamps, ballasts, and metal halide fixtures need a circled capital “E.” The rule names manufacturers, private labelers, distributors, and retailers as the parties who can be responsible. ...

Under the Federal Hazardous Substances Act (FHSA), a household cleaner, paint, solvent, or other hazardous substance must carry a label with a signal word (DANGER, WARNING, or CAUTION), a statement of the principal hazard, the hazardous ingredient’s name, precautionary measures, first-aid instructions when needed, “Keep out of the reach of children” or its practical equivalent, and the name and place of business of the manufacturer, packer, distributor, or seller. CPSC’s rule at 16 CFR 1500.121 then sets where those statements go and how large they must print; 16 CFR 1500.14 adds fixed wording for listed products such as methanol, turpentine, antifreeze, charcoal, fireworks, and art materials. ...

Under the IRS Instructions for Forms 1099-MISC and 1099-NEC (revised 12/2026, data checked 2026-10-10), an Amazon seller generally files Form 1099-NEC for a payment that meets four conditions: it went to someone who is not your employee, it was for services in the course of your business, the payee is an individual, partnership, estate, or in some cases a corporation, and you paid that payee at least $2,000 during the year. The $2,000 floor applies “for tax years beginning after 2025.” Form 1099-NEC is due to the IRS and to the payee by January 31. ...

The CPSC STURDY rule, codified at 16 CFR part 1261, is the mandatory federal tip-over standard for clothing storage units such as dressers, chests and armoires. A unit is covered when it is a free-standing furniture item with drawers and/or hinged doors for storing clothing and meets all three size criteria at once: at least 27 inches tall, at least 30 pounds, and at least 3.2 cubic feet of enclosed storage. Covered units manufactured after September 1, 2023 must pass three stability tests, ship with an anti-tip device that meets ASTM F3096, and carry the required warning label (CPSC, data checked 2026-10-09). ...

FDA food allergen labeling requirements apply to most packaged foods sold in the US, including food sold on Amazon: if a product contains one of the nine major food allergens, the label must name the food source of that allergen. FDA’s Food Allergies page lists them in one sentence: “The major food allergens are milk, eggs, fish, Crustacean shellfish, tree nuts, peanuts, wheat, soybeans, and sesame.” There are exactly two ways to make the declaration — a parenthetical after the ingredient name, or a “Contains” statement next to the ingredient list — and dietary supplements are covered, not exempt (FDA page content current as of 03/11/2026, data checked 2026-10-09). ...

Reese’s Law requires any US consumer product that contains or is designed to use a button cell or coin battery to meet the product safety standard ANSI/UL 4200A, and it requires retail packages of those batteries to carry a set warning label. The rule is 16 CFR Part 1263, and it covers products whether the battery is built in, replaceable, included, or sold separately. Two dates apply to different things: October 23, 2023 is the effective date for the product requirement, and September 21, 2024 is the cutoff for battery packaging labels (packages manufactured or imported after that date must comply). ...

The TM vs registered trademark symbol question on an Amazon listing has a short answer: you may put “TM” next to your brand on packaging, images, or product copy at any time, with or without a filing, but you may use ® only after the USPTO has registered the mark, and only for the goods listed in that registration. A pending application does not unlock ®. Using a brand already gives you common-law rights, limited to the area where you trade; federal registration makes them nationwide and adds the legal tools that matter once you enroll in Brand Registry. ...