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.
Does Section 1446 still apply if my partnership made no distributions to foreign partners in 2026?
We're profitable but reinvesting everything. No cash distributions to any partner this year. Does Section 1446 still hit us for 2026?
Do I need Form 8833 to claim a treaty withholding reduction in 2026?
I'm claiming a reduced treaty rate on dividends. Do I have to file Form 8833 to disclose the position, or is the reduced withholding enough?
Can my ITIN expire if I haven't used it on a tax return for a few years?
I got an ITIN back in 2022 to file a one-time return. I haven't filed since. Is my ITIN still valid for 2026, or did it expire?
Our installment note has only a token interest rate. Can the IRS force part of the payment to be treated as interest anyway?
I am from Singapore and sold digital assets from a U.S. business to a buyer who wanted a very low stated interest rate so the annual payments would be easier to manage. The principal balance is $250,0...
If my U.S. LLC filed BOI before the 2025 rule change, do I have to update or correct it in 2026?
I filed a BOI report for my U.S. LLC back in early 2025 when everyone was still required to. Now the rule changed and U.S. companies are out. Do I owe FinCEN an update or correction?
Can contributing property to a foreign partnership trigger Form 8865 in 2026 even if I'm new to the partnership?
I'm joining a partnership in Singapore for the first time and contributing some IP rights worth around $200K. I never owned the partnership before. Am I now an 8865 filer?
We got a CP148B at the old address after changing payroll records. Is that a warning sign or just confirmation?
Our business recently changed addresses and we also filed an employment tax return that reflected the new address. Now a CP148B has shown up at the old address, which caused instant concern because th...
Do I report forming, dissolving, or distributing money from my LLC on Form 5472 for 2026?
My LLC is brand-new this year. I funded it with my own money to start operations and now I'm thinking about whether to distribute back to myself. Are formation contributions and any future distributio...
Do I withhold and issue Form 1042-S if my foreign contractor worked entirely outside the U.S. in 2026?
I hired a contractor in Ukraine to do all the work remotely. They never came to the U.S. Does my LLC still need to issue them a Form 1042-S and withhold 30%?
Does Delaware have a state sales tax for my LLC's customers in 2026?
I keep hearing Delaware is `tax-free`. Does my LLC have to charge Delaware sales tax to Delaware customers, or is the state really sales-tax-free?
What do I do if my EIN hasn't arrived by the time my 2026 return is due?
I applied for an EIN by fax in February 2026 and still haven't received it. My 5472 + pro forma 1120 is due April 15. I don't want to miss the deadline waiting on the EIN.
Did OBBBA raise the estate and gift tax exclusion amount for 2026?
I'm planning around U.S. estate exposure. Did OBBBA change the basic exclusion amount, and what's the 2026 number?
When are Section 1446 installment payments due in 2026?
My partnership runs on a calendar year. When do the Form 8813 installments hit during 2026?
Can a foreign-owned U.S. disregarded entity e-file Form 5472 in 2026?
I want to e-file my Form 5472 + pro forma 1120 like a regular corporate return. My software supports 1120 e-file. Does the IRS allow foreign-owned disregarded entities to e-file in 2026?
I sold my online business on installments. How do I handle the fact that the deal included goodwill, equipment, and inventory together?
I am from the Netherlands and sold a U.S.-based online retail brand for about $420,000. The buyer paid $90,000 at closing and the rest goes over four years. The contract bundles together the website, ...
Do I have to tell the IRS if the EIN responsible party changes in 2026?
I'm restructuring ownership of my LLC mid-2026 — bringing in a co-founder and changing who controls the entity. The original EIN listed me as responsible party. Do I have to tell the IRS, and how?
When is the Florida LLC annual report due in 2026 and what's the late fee?
My Florida LLC's first annual report is coming up. I want to nail the deadline and avoid the late fee. What's the actual cutoff?
What's the default U.S. withholding rate on payments to foreign persons in 2026?
If I'm paying a foreign person and they don't qualify for any treaty reduction, what's the baseline U.S. withholding rate I have to apply?
Do Brazil, the UAE, Nigeria, or Singapore have a U.S. income tax treaty in force for 2026?
I'm a Brazilian founder. Do I have a U.S. income tax treaty for my LLC's withholding situation in 2026? Same question for UAE, Nigeria, and Singapore — these countries' founders ask me about this cons...
Does Form 8938 replace the FBAR for tax year 2026?
I'm reading about FATCA Form 8938 and FBAR. They both report foreign accounts. Can I file one and skip the other for 2026?
We lived in Texas most of the year. Does that change how the IRS figures my injured spouse refund?
I am from Argentina and my spouse has an old child-support debt. We filed jointly and expected a refund, but my preparer warned that Texas community-property rules may affect how much of the refund is...
What does my Delaware LLC owe the state in 2026?
I have a Delaware LLC. Does Delaware require an annual report and a tax, or just one of those? When is it due?
We replaced the founder who controls the LLC. Do we really need Form 8822-B within 60 days?
Our company changed hands internally and the person who actually controls the entity is not the same founder who was listed on the original EIN filing. It is easy to treat that as an internal paperwor...
My spouse ran a cash-heavy business and I think income was hidden from our joint return. Does Form 8857 care whether I actually knew?
I am from Portugal and was not involved in my spouse's salon business except for signing our joint returns. The IRS is now asserting additional tax for unreported receipts. The proposed balance is aro...
If I only sell through marketplaces in California, do I need my own seller's permit in 2026?
All my California sales go through Amazon and eBay. Do I still need to register for my own seller's permit in California?
If my company was formed outside the U.S. and registered into a state, do I still file BOI in 2026?
My operating company is a Cayman entity that registered to do business in Florida last year. Does FinCEN's 2025 rule change still require BOI in 2026?
My software ignored Form 8801 because I do not owe AMT this year. Is that a mistake if I paid AMT before?
I paid AMT in a prior year because of timing issues, but the current-year return does not generate AMT. My software is acting like that means the topic is over and no form is needed. A different advis...
We already filed an amended joint return for a bigger refund. Can Form 8379 still be added after that?
I am from Australia and our original joint return understated withholding. We already filed Form 1040-X to increase the refund, and only after that did we learn my spouse had an old debt that may abso...
Did the old TCJA individual tax rates snap back in 2026?
I read that TCJA provisions were sunsetting at the end of 2025. Did individual rates revert to pre-TCJA levels for 2026, or did OBBBA change that?
We are not divorced yet, but we have lived apart for more than a year. Does that satisfy the separation-of-liability rule?
I am a Canadian founder and my spouse and I have been living in different homes since last spring. We are still legally married, but the relationship is over and we have separate finances. The IRS iss...
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