I moved to the US last year — does living here make me a 'U.S. person' for my LLC taxes?
I'm a UK citizen who moved to the United States in 2025 on an E-2 visa. I formed a Wyoming LLC before I moved. Now that I'm living in the US, am I still considered a 'foreign person' for Form 5472 purposes? Or does living here change my classification? My accountant back home said living in the US should make me a US person but I'm not sure that's right.
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