Real Tax Questions, Expert Answers
Get answers to your foreign-owned LLC tax questions from ForeignLLCTax. Every answer includes IRS source citations and step-by-step guidance.
Is a passport enough by itself for Form W-7 in 2026?
Can I just send my passport for the ITIN application, or do I need a second document for tax year 2026?
Does the IRS have an official page tracking OBBBA provisions and updates for 2026?
What's the official IRS hub for tracking OBBBA implementation in 2026? I'm trying to monitor for updates.
What should I use to cite the exact treaty article for a withholding claim in 2026?
I'm building a treaty-claim file. Should I cite the IRS Tax Treaty Table or the actual treaty text? What's the right primary source for 2026?
What happens if a filed Form 8865 is incomplete or wrong in 2026?
I filed Form 8865 but realized later I left out information. Do I have to file an amended or corrected version for 2026?
When does the foreign partner have to receive Form 8805 in 2026?
I have a foreign partner. When do I have to give them their Form 8805 copy for tax year 2025 (filed in 2026)?
What documents can I send with Form W-7 in 2026?
I want to apply for an ITIN. What kinds of identity documents does the IRS accept with Form W-7 for tax year 2026?
Can I get an EIN by phone as an international applicant in 2026?
I need an EIN fast. I'm based outside the U.S. Is the IRS phone application path still open to international applicants in 2026?
When is electronic filing required for Form 1042-S in 2026?
I file a handful of Forms 1042-S each year. Has the IRS lowered the e-file threshold? When is electronic filing mandatory in 2026?
Do I need books and records for Form 5472 if my LLC is tiny in 2026?
My LLC barely operates and the related-party transactions are small. Do I really have to keep formal books to back up the Form 5472 for 2026?
Can a Texas remote seller use the single local use tax rate in 2026?
I just registered for Texas sales tax. Texas has lots of local rates. Can I use the simplified single local rate for 2026 collection?
How much is the Delaware LLC annual tax in 2026?
Just to double-check the Delaware annual LLC tax amount for 2026 — is it still $300?
Can my domestic corporation or partnership have its own Form 8938 filing for 2026?
I have a closely-held domestic entity in the structure that holds foreign assets. Can it have its own 8938 filing duty for 2026?
Can a foreign-owned single-member LLC get an extension for Form 5472 in 2026?
I won't have the Form 5472 ready by April 15. Can I extend it like a regular corporate return for tax year 2026, and what do I file?
If a foreign reporting company's BOI changes in 2026, how quickly must I update the filing?
We filed our BOI report. Now the beneficial ownership has changed. How soon do we have to file an update under the current rule?
Is the foreign-related-party BEAT bill in effect for 2026?
I saw H.R. 1911 mentioned — a bill to change BEAT treatment for sufficiently-taxed foreign payments. Is it law for 2026?
What are the U.S. treaty withholding rates on Pakistan interest and dividends for 2026?
I'm a Pakistan-resident owner. What treaty rates apply to U.S. interest and dividend payments to me in 2026?
Can Form 8865 be filed separately if I don't otherwise have to file a U.S. return in 2026?
I'm a U.S. person but I don't have a U.S. tax return filing requirement otherwise. Can I file Form 8865 standalone for 2026?
Do I file Forms 8804 and 8805 together with Form 1065 in 2026?
My partnership files Form 1065 every year. Are Forms 8804 and 8805 attached to the 1065, or do they go separately for 2026?
Can I apply for an ITIN without attaching a tax return in 2026?
I need an ITIN for a treaty withholding claim on partnership income. Do I have to attach a tax return to my W-7, or is there an exception path for 2026?
Does Form 1042 also cover FATCA chapter 4 withholding in 2026?
I thought Form 1042 was just for chapter 3 NRA withholding. Does it also handle FATCA chapter 4 withholding for 2026?
Does my foreign-owned single-member LLC need its own EIN in 2026?
My LLC is disregarded for income tax purposes. Do I still need to get the LLC its own EIN, or can I just use my personal information for filings?
Where do I send the Form 5472 + pro forma 1120 package in 2026?
I'm finalizing my Form 5472 + pro forma 1120 for tax year 2026. What's the correct mailing address or fax number for a foreign-owned U.S. disregarded entity?
Do California marketplace-facilitated sales count toward the marketplace facilitator's nexus threshold in 2026?
I run a marketplace platform that processes sales into California. Does the platform itself have to count facilitated sales toward the $500K California nexus threshold?
What are the two big recurring California LLC filing obligations in 2026?
I keep hearing California has multiple recurring LLC obligations. What are the two big ones I have to track for tax year 2026?
Is Form 8938 an LLC filing form for a foreign-owned U.S. company in 2026?
I'm trying to figure out if my foreign-owned U.S. LLC has to file Form 8938 for tax year 2026, similar to how it files Form 5472.
What was the BOI deadline for foreign reporting companies already registered before March 26, 2025?
We registered our foreign-formed company into the U.S. before March 2025. Did we miss a deadline that already passed, or are we still in good standing?
What are the U.S. treaty withholding rates on India interest and dividends for 2026?
I'm an Indian-resident owner. What treaty rates apply to interest and dividends I receive from a U.S. payer in 2026?
When is Form 8865 due in 2026?
I've identified that I'm a Category 3 filer. When does Form 8865 actually have to be filed for tax year 2026?
When does New Mexico require gross receipts tax filing for a remote seller in 2026?
I'm shipping into New Mexico. They use a gross receipts tax instead of sales tax. When do I have to register in 2026?
Can the partnership rely on a W-8 or W-9 to determine if a partner is foreign for 2026 Section 1446?
Our partner onboarding collects W-8s and W-9s. Is that enough for the partnership to decide who's foreign for Section 1446 withholding in 2026?
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