Form 5472 与外国人持有 LLC 合规
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1099-NEC for a Foreign-Owned LLC: When You Must Issue One
A foreign-owned LLC paying U.S. contractors $600+ generally issues Form 1099-NEC by January 31. Who gets one, who doesn't (W-8 cases), and the penalty tiers.
Form 1040-NR for LLC Owners: Who Files, When, and Why
Form 1040-NR is the non-resident's personal U.S. income tax return. Which LLC owners actually owe one, the April vs June deadlines, and what happens after filing.
Form 8822-B: Address & Responsible Party Changes, Explained
Form 8822-B tells the IRS your LLC's new address or responsible party. Who must file it, the 60-day rule, how to complete it, and what silence costs.
Form W-7: Who Actually Needs an ITIN, and How to Apply
Form W-7 is the ITIN application. Which situations genuinely require one, why LLC owners often don't need it, the passport problem, and what happens after.
U.S. Taxes for Non-Resident Amazon Sellers With an LLC
A non-resident Amazon seller with a U.S. LLC faces three separate topics: the mandatory Form 5472, possible income tax (ECI), and sales tax. Here's the map.
Dissolving a Foreign-Owned LLC the Right Way
Closing a foreign-owned U.S. LLC takes more than abandoning it: state dissolution, a final Form 5472, and closing the EIN account — in the right order.
How to Fax Form 5472 to the IRS From Overseas
Form 5472 for a foreign-owned LLC is filed by mail or fax to the IRS in Ogden. How to actually fax it from abroad, what a good cover sheet includes, and proof to keep.
Form 1120 vs Pro Forma 1120: Not the Same Filing
A real Form 1120 is a corporate income tax return. A pro forma 1120 is a cover page for Form 5472. Confusing them leads to wrong filings and wrong prices.
Form 5472 Instructions in Plain English (Foreign-Owned LLC)
Step-by-step Form 5472 instructions for a foreign-owned single-member LLC: what goes in each part, the pro forma 1120, and how to file by mail or fax.
How to Read an IRS Notice to Your Foreign-Owned LLC
CP215, CP504, 147C — what IRS notices to a foreign-owned LLC actually mean, which deadlines they start, and the response order that protects you.
Payoneer / PingPong vs a Real U.S. Bank Account for Sellers
Payment platforms like Payoneer and PingPong move marketplace payouts — but they are not a U.S. bank account. What each covers, and what your LLC still needs.
A U.S. LLC for Non-Resident SaaS and Digital Founders
Selling software or digital services through a U.S. LLC as a non-resident: what Stripe changes, what Form 5472 requires, and where the income tax question really sits.
Wyoming LLC Annual Report: The Guide for Foreign Owners
Every Wyoming LLC files an annual report with a minimum $60 license tax, due the first day of its anniversary month. What foreign owners need to know.
Year-End Close Checklist for a Foreign-Owned LLC
A December-to-January close checklist for foreign-owned U.S. LLCs: reconcile, document owner transactions, collect statements, and set up a painless filing season.
Missed the Form 5472 Deadline? What to Do, Step by Step
Missed Form 5472? Filing before the IRS contacts you limits exposure. Here is the step-by-step for late and multi-year filings, and how relief works.
Form 5472 Penalty: The $25,000 Risk for Foreign-Owned LLCs
The Form 5472 penalty starts at $25,000 per return for foreign-owned U.S. LLCs — even dormant ones. Learn how it works, who owes it, and how to reduce it.
Form 7004: Extending Your Form 5472 Deadline to October 15
Form 7004 extends a foreign-owned LLC's Form 5472 + 1120 deadline from April 15 to October 15 — if filed on time. How it works and the traps to avoid.
Do Non-Resident Sellers Owe U.S. Income Tax? The ECI Question
Whether a non-resident seller owes U.S. income tax turns on effectively connected income (ECI). Here's what ECI means, why answers differ, and what to do.
W-8BEN for Non-Resident Sellers, Explained Plainly
Platforms ask non-U.S. sellers for a W-8BEN (or W-8BEN-E). What the form does, W-8BEN vs W-9 vs W-8BEN-E, whether you need a U.S. tax ID, and common myths.
Does a Foreign-Owned LLC With No Income Have to File Taxes?
A foreign-owned U.S. LLC with no income usually still must file Form 5472 with a pro forma 1120. Here’s why zero revenue does not mean zero filing.
Form 5472 Reasonable Cause: How Penalty Relief Actually Works
The $25,000 Form 5472 penalty can be abated for reasonable cause. What the IRS looks for, what a strong statement contains, and what never works.
Multiple Years of Unfiled Form 5472: The Cleanup Playbook
Just discovered your LLC owed Form 5472 for several years? How multi-year cleanups work: sequencing, one narrative, per-year packages, and realistic risk.
Tax Deadline Calendar for Foreign-Owned U.S. LLCs
Every deadline a foreign-owned U.S. LLC actually faces: Form 5472 (April 15), the 7004 extension to October 15, 1040-NR dates, FBAR, and state annual reports.
US LLC vs Hong Kong Company for Cross-Border Sellers
US LLC or Hong Kong company for international e-commerce? Banking, platform access, taxes, and yearly compliance compared — without the sales pitch.
How to Get an EIN for a Foreign-Owned LLC Without an SSN
A non-resident owner without an SSN can still get a U.S. EIN for an LLC. Here’s what an EIN is for, how it’s obtained, and how it differs from an ITIN.
EIN vs ITIN: Which One Does a Foreign Owner Need?
An EIN identifies your business; an ITIN identifies you. Which one a foreign LLC owner needs, in what order, and the myths that cost people months.
Opening a U.S. Bank Account for a Foreign-Owned LLC
What a non-resident owner needs to open a U.S. business account: EIN first, clean documents, fintech vs traditional banks, and the compliance ripple effects.
Wyoming vs Delaware LLC for Non-Resident Owners
For a non-resident e-commerce owner, Wyoming and Delaware differ mainly in cost and paperwork — not federal taxes. The honest comparison, without mythology.
FBAR vs Form 5472: Two Filings People Mix Up
The FBAR is for U.S. persons with foreign bank accounts; Form 5472 is for foreign owners of U.S. companies. Opposite directions — here's the clean split.
Form 5471 vs Form 5472: What’s the Difference?
Form 5471 is for U.S. persons who own foreign corporations; Form 5472 is for foreign owners of U.S. entities. Here’s how to tell which one applies to you.
Registered Agent vs Business Address vs Mailing Address
Foreign owners juggle three 'addresses': the registered agent, the business address, and the IRS mailing address. What each does and where notices really go.
Single-Member vs Multi-Member LLC for Foreign Owners: The Filing Cliff
Adding a second member changes a foreign-owned LLC's entire tax life: from Form 5472 + pro forma 1120 to partnership filings (1065, K-1s, §1446 withholding).
Pro Forma Form 1120 Explained (for Foreign-Owned LLCs)
A foreign-owned single-member LLC files Form 5472 attached to a ‘pro forma’ Form 1120. Here’s what pro forma means, what’s filled in, and how it’s filed.