9 articles
Taxes & Compliance
Single-Member LLC With No US Income: Do You Owe US Tax?
Most foreign-owned single-member LLCs with no US income owe no federal income tax, but Form 5472 and state fees still apply. Here is what to file.
How to Dissolve a US LLC as a Non-Resident (and What It Costs)
Dissolve a US LLC as a non-resident the right way: the state filing, final IRS Form 5472, closing your EIN and bank account, and what each step costs.
US LLC Annual Costs for Non-Residents: The Real Yearly Bill
What a US LLC costs per year for a non-resident: state fees, registered agent, Form 5472 filing, banking, and address, with low and typical totals.
Form 5472 for a Foreign-Owned LLC: What to File
Own a US LLC from abroad? Learn what Form 5472 is, what counts as a reportable transaction, when it's due, and the $25,000 penalty for missing it.
How to Fax Form SS-4 From Abroad to Get an EIN
A step-by-step guide to filing Form SS-4 by fax from outside the US, getting an EIN without an SSN, and avoiding the delays that stall most applications.

How to Get an EIN Without an SSN
Get an EIN without an SSN: how to file Form SS-4 by fax or mail, what to enter on line 7b, realistic timelines, and the mistakes that cause rejections.

ITIN vs EIN for Non-Residents: Which Do You Need?
ITIN vs EIN explained for non-US founders: what each number does, who actually needs an ITIN, how to file Form SS-4 and Form W-7, and the myths.

US LLC Annual Compliance Checklist for Owners Abroad
Every filing a foreign-owned US LLC owes yearly: state reports and fees, agent renewal, Form 5472 and 1120, 1099s, W-8 forms, sales tax and books.

US LLC Taxes for Non-Residents: What You Actually Owe
Foreign-owned single-member LLC taxes explained: Form 5472 and pro forma 1120, when there is no US tax, ECI basics, state filings, and the $25,000 penalty.