Non-Resident US Taxation
US income tax fundamentals for non-resident LLC owners: ECI, 1040-NR, treaties, and more.
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.
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.
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."
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