US income limit before reporting it to IRS

[inector]

I want to sell on a platform (like Amazon Seller), but that platform requires a US citizen.

My plan is to ask a friend to make me an account, his SSN. He will be registered as an individual, not business.

Problem is...that platform submits a W9 form.

So I think he has to declare *my* income, like its his, to the IRS

At what point he has to declare the income, like 10k$, 20k$, or from 0$?

 

[Wellington]

Why would you put a friend at risk like this? It’s almost like a director‌ position without any control and not with the nominee constraints/protections for them…

Just set up‍ a LLC or equivalent.

Or operate through a regional Amazon

I for example order through⁠ Amazon .com, .co.uk and have shipped by seller to Asia without issue