An Australian Business Number (ABN) is only necessary if you're using a QuickBooks Online Australian version, Housekeeping.
The ABN is particular for businesses or individuals operating within the Australian tax system, as it's used to identify your business for tax purposes, invoicing, and interactions with the Australian government.
If you're based in the USA and don't have any business activities or income-generating operations involving Australia, you generally don't need an ABN.
However, if you're providing services or selling goods to Australian customers and your business earns taxable income from Australia, you'll need an ABN to meet the obligations like GST (Goods and Services Tax) and ensure compliance with Australian tax laws. It's also worth consulting your accountant specialising in international business for further information.
Feel free to reply to this post if you need further assistance.