Compliance, explained in plain English.
Form 5472, FBAR, penalties, and everything else the IRS expects from foreign owners of US entities, written by the people who file these forms every week.
FBAR vs Form 8938 (FATCA): Different Forms, Different Traps
How the FBAR and Form 8938 differ in agency, threshold, and filer — and why non-resident LLC owners usually only need to think about one of them.
ITIN Through a Certifying Acceptance Agent: The Passport-Safe Route
How a Certifying Acceptance Agent verifies your identity documents so a non-resident LLC owner can get an ITIN without mailing an original passport to the IRS.
Closing a Foreign-Owned LLC: The Final Form 5472 and Clean Exit
The correct order for closing a foreign-owned US LLC — final Form 5472, final FBAR, state dissolution, and EIN account closure — and why abandoning the LLC instead keeps penalties accruing.
Form 7004: Extending Your Form 5472 Deadline to October 15
How to file Form 7004 to extend a foreign-owned LLC's Form 5472 deadline from April 15 to October 15 — the form code, the mailing address, and what the extension does not cover.
You Received IRS Notice CP215: A 7-Day Action Plan
What to do in the first days after a CP215 penalty notice arrives — a day-by-day plan for gathering facts, choosing an abatement theory, and responding in writing before the notice's own deadline.
New Mexico vs Wyoming vs Delaware: LLC State Choice for Non-Residents
New Mexico, Wyoming, and Delaware compared on formation fees, annual paperwork, and privacy for non-resident LLC owners — and why federal filing obligations never change no matter which one you pick.
Bookkeeping for Foreign-Owned LLCs: The Records §6038A Requires
What IRC §6038A's recordkeeping standard actually requires, a minimum viable bookkeeping system for a Form 5472 filer, and when outsourced bookkeeping becomes worth the cost.
Opening a US Business Bank Account as a Non-Resident: The Compliance Angle
What non-resident LLC owners need to open a US business bank account, remote-friendly options vs. branch-visit banks, and why account location — not ownership — decides whether FBAR applies.
The Substantial Presence Test: When You Accidentally Become a US Tax Resident
The substantial presence test's day-count formula, worked with an example, plus what changes — worldwide income, FBAR, and which return you file — once it's met.
Multi-Member LLCs With Foreign Partners: 1065, K-1, and Withholding
What changes when a foreign-owned single-member LLC adds a second member — Form 1065, Schedule K-1, and section 1446 withholding on foreign partners' effectively connected income.
LLC vs C-Corp for Foreign Founders: The Real Tradeoffs
A comparison of the disregarded LLC and the C-corp for a solo foreign founder — tax, compliance load, and investor-readiness — without pretending one is universally better.
What US Tax Treaties Do (and Don't Do) for Foreign LLC Owners
What a US tax treaty can actually reduce for a foreign LLC owner, how benefits get claimed, and the filings — Form 5472 and FBAR among them — that no treaty ever waives.
The Compliance Stack for Non-US E-Commerce Sellers With a US LLC
Every federal and state compliance layer a non-US e-commerce seller with a US LLC actually carries — Form 5472, FBAR, ECI, sales tax, and marketplace 1099-Ks — in one stack.
What Goes in a Reasonable-Cause Letter (With Structure)
The structure behind a Form 5472 reasonable-cause letter that actually works — five parts, the evidence that moves the needle, and the phrases that undermine it. Not a fill-in-the-blank template.
Delinquent FBAR Submission: Fixing Missed Years Step-by-Step
Missed FBAR filings are usually fixable by filing the late reports voluntarily, before FinCEN or the IRS makes contact. The delinquent submission path, step-by-step, and when it's not the right one.
W-8BEN vs W-9: Which Form Does Your LLC Give a Client?
Foreign-owned US LLCs usually give clients a W-8BEN, not a W-9 — a counterintuitive rule that trips up both owners and the platforms paying them. The disregarded-entity logic, explained.
Form 1040-NR for LLC Owners: When You Must File
A non-resident LLC owner files Form 1040-NR when the LLC produces effectively connected or US-source taxable income. Triggers, deadlines, and how it relates to Form 5472.
Do Non-Residents Pay US Income Tax on LLC Profits? ECI Explained
A non-resident LLC owner owes US income tax only on effectively connected income (ECI). What ECI means in plain English, the three common scenarios, and why "no tax" never means "no filing."
Reportable Transactions on Form 5472: 12 Real Examples
What actually counts as a Form 5472 reportable transaction — 12 worked examples from real filings, from formation fees to owner loan repayments, plus what doesn't count.
Form 5472 vs Form 5471: Which One Applies to You?
Form 5472 is for foreign-owned US companies; Form 5471 is for US owners of foreign companies. A comparison of the two most-confused international information returns.
How to Get an EIN From Outside the US (Form SS-4 Walkthrough)
A foreign owner can get a US LLC's EIN with no SSN or ITIN, for free, directly from the IRS. The SS-4 line-by-line, fax vs. phone, and what to ignore from paid "EIN services."
My LLC Had No Income: Which US Filings Still Apply?
A foreign-owned US LLC with zero revenue can still owe Form 5472. What "no income" actually exempts you from, what it doesn't, and the one case where nothing is due.
Do Foreign-Owned US LLCs Still Need BOI Reporting in 2026? (No — Here's Why)
Since FinCEN's March 2025 rule, US-formed LLCs — including foreign-owned ones — are exempt from beneficial ownership reporting. What changed, who still files, and what still applies.
FBAR for Foreign-Owned LLCs: When Your US LLC Must File FinCEN Form 114
Your US LLC is a "US person" even if you aren't. When a foreign-owned LLC must file FinCEN Form 114, the $10,000 threshold, 2026 deadlines, and the real penalty numbers.
ITIN vs EIN: Which One Does a Foreign LLC Owner Actually Need?
EIN identifies your LLC; ITIN identifies you. A decision guide for non-resident owners — which number you need, when, and how to get each without a US Social Security number.
How to File the Pro-Forma 1120 + Form 5472: Step-by-Step for Foreign-Owned LLCs
The exact mechanics of filing Form 5472 with a pro-forma 1120 — what to write on each form, the Ogden mailing address, the IRS fax number, and the mistakes that trigger rejections.
The $25,000 Form 5472 Penalty: How It Works and How to Fight It
How the IRS assesses the $25,000 Form 5472 penalty, what a CP215 notice means, and how reasonable-cause abatement actually works for foreign LLC owners.
Form 5472 for Foreign-Owned LLCs: The Complete 2026 Guide
Who must file Form 5472, what counts as a reportable transaction, the 2026 deadlines, and how the $25,000 penalty works — explained by the CPAs who file it weekly.
US Tax Glossary for Foreign-Owned LLCs: Every Term, Defined
Plain-English definitions of Form 5472, pro-forma 1120, FBAR, ITIN, disregarded entity, and 20+ other terms every foreign owner of a US LLC needs to know.
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