Plain-language notes on US filings.
Plain-language guides to the US filings that come with an LLC you own from abroad: Form 5472, 1040-NR, sales tax, BOI and more.
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Form 5472, explained for founders abroad
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1040-NR Foreign LLC Owner: Do You Need to File?
Wondering if you must file Form 1040-NR as a foreign LLC owner? Learn how ECI, US trade or business status, and tax treaties affect your return.
Read the articleForm 5472 Line-by-Line Guide for Foreign-Owned US LLCs
Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.
Read the articleMissed Form 5472 for Past Years? Step-by-Step Catch-Up Guide
Missed Form 5472 filings? Discover how to catch up on late Form 5472 filing, prepare pro forma Form 1120, submit reasonable cause, and handle IRS penalties.
Read the article