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.
Did the IRS already release 2026 inflation adjustments reflecting OBBBA?
I'm doing 2026 planning. Are the IRS's published 2026 numbers (standard deduction, FEIE) already updated for OBBBA, or do I have to do the math myself?
What's the Form 8938 penalty for 2026 if I miss a required filing?
If I'm required to file Form 8938 and don't, what does the IRS charge in 2026?
When is the California $800 LLC annual tax due in 2026?
I have a California LLC. The $800 annual tax — when does that hit during the year? My business has barely started.
Can I use a FinCEN identifier to simplify BOI reporting in 2026?
I'm a beneficial owner of multiple companies that have BOI obligations. Can I use a FinCEN identifier so I don't have to keep entering my personal info for every report?
What's Florida's remote-seller and marketplace threshold for 2026?
I'm shipping into Florida. When does my LLC trip Florida sales tax registration in 2026?
Does the EIN responsible party have to be a real person in 2026?
I want to list my holding company as the responsible party on Form SS-4. Or my registered agent. Will the IRS accept that for 2026 EIN applications?
When are Forms 8804 and 8805 due if my partnership keeps books outside the U.S. in 2026?
Our partnership maintains its books and records overseas. Does the IRS give us a later filing date for Forms 8804 and 8805?
When are Forms 1042 and 1042-S due in 2026?
I'm trying to build out our 2026 compliance calendar. When do Form 1042 and Form 1042-S have to be filed?
Is the Defending American Jobs and Investment Act in effect for 2026?
I keep seeing references to the Defending American Jobs and Investment Act (H.R. 591). Is it law? Does it affect my withholding for 2026?
Did Texas eliminate the No Tax Due report for my LLC in 2026?
I used to file a No Tax Due report for my Texas LLC every year. I heard Texas got rid of it. Is there nothing to file for tax year 2026, or did they replace it with something else?
What's the BOI filing deadline for a foreign reporting company that registers on or after March 26, 2025?
If my foreign-formed company is registering into a U.S. state in 2026, when does the BOI report have to be filed?
Where does a foreign applicant send Form SS-4 if there's no U.S. address in 2026?
I have no U.S. legal residence, no U.S. office, no U.S. mail address. Where do I send the paper SS-4, and what's the IRS international fax number for 2026?
Where do I mail my Form W-7 ITIN package in 2026?
I'm ready to send my W-7. Do I send it to the same address as my tax return, or is there a separate ITIN processing address for 2026?
What are the U.S. treaty withholding rates on Canada interest and dividends for 2026?
I'm a Canadian-resident owner. What are the current U.S. treaty withholding rates on interest and dividends for 2026?
What if I don't have a valid Form W-8 from the foreign payee in 2026?
I want to apply a treaty rate to a foreign vendor's withholding, but I don't have their W-8BEN-E yet. Can I still apply the reduced rate, or do I have to default to 30% for 2026?
What kinds of owner-to-LLC movements count as reportable transactions on Form 5472 in 2026?
I send money into and pull money out of my LLC throughout the year. Which of these movements does the IRS actually consider reportable transactions for Form 5472 in tax year 2026?
What counts as a foreign partnership for Form 8865 in 2026?
How does the IRS draw the line between a U.S. partnership and a foreign one for Form 8865 in tax year 2026?
What's the Texas remote-seller economic nexus threshold for 2026?
We sell into Texas from out of state. When do we hit Texas economic nexus and have to register for sales tax in 2026?
Did the Form 5472 $25,000 penalty change for tax year 2026?
I want to budget for risk. Is the $25,000 Form 5472 penalty still the IRS rule for tax year 2026, or did Congress or the IRS adjust it?
Can I use a Certifying Acceptance Agent in 2026 instead of mailing my passport to the IRS?
I don't want to mail my actual passport to the IRS — too risky. I've heard about Certifying Acceptance Agents. Is that still a valid option for 2026 ITIN applications?
Does a nonresident alien foreign owner usually file Form 8938 personally for 2026?
I'm a nonresident alien — not a U.S. citizen or resident. Do I personally file Form 8938 for tax year 2026 because of my foreign accounts or U.S. LLC interest?
Are OBBBA implementation rules still being issued in 2026?
OBBBA was signed in 2025. By 2026, are all the regs and IRS guidance settled, or is implementation still rolling out?
How do I maintain a New Mexico LLC filing from abroad in 2026?
I have a New Mexico LLC and I'm based overseas. Can I still file the maintenance paperwork by mail, or has the state forced everything online?
When is the FBAR due for 2026 calendar-year accounts?
I have foreign accounts to report for the 2026 calendar year. When is the FBAR (FinCEN 114) actually due, and is there an automatic extension?
Does Form 7004 extend my Section 1446 payment deadline in 2026?
We filed Form 7004 to extend our partnership return. Does that also push out the Section 1446 withholding payment deadline for 2026?
Can a foreign owner use the IRS online EIN application in 2026?
The IRS website has an online EIN tool that promises an instant EIN. Can I use it as a foreign founder, or is it US-residents-only? What's the actual rule for 2026?
Do I still attach Form 5472 to a pro forma Form 1120 for my single-member LLC in 2026?
I keep reading that foreign-owned single-member LLCs file Form 5472 attached to a pro forma Form 1120. Is that still the structure for tax year 2026, or has the IRS changed the filing vehicle?
Do U.S. persons still have to give BOI to a foreign reporting company in 2026?
I'm a U.S. person who is a beneficial owner of a foreign-formed company that registered into a U.S. state. Do I have to give my personal info to the company for its BOI filing under the 2025 rule chan...
Do treaty-country entities automatically qualify for reduced U.S. withholding in 2026?
My company is registered in a treaty-country jurisdiction. Does that automatically give me a reduced U.S. withholding rate in 2026, or are there extra hoops?
When does Form 8865 actually become relevant in a foreign-owned LLC structure for 2026?
I've ruled out that my U.S. LLC files Form 8865 (it files 1065). But the structure has some non-U.S. entities too. When does 8865 enter the picture for 2026?
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