Expert Tax Education Library
Learn U.S. tax topics at your own pace
Nearly no platform teaches the why behind US tax for foreign-owned LLCs — they hand you a form and call it a day. We do the opposite. Our tax professionals walk through every IRS rule, explain the reasoning, and show you exactly how to apply it.
Why it has to be you.
You sign the return. Not your CPA, not your lawyer, not your enrolled agent — they advise, the consequences are yours. The only long-term protection is understanding why every position on your return was taken.
This library makes you an educated founder: sharper questions for your advisors, the confidence to push back on generic templates, and a real shot at a plan that actually fits your business.
And most CPAs aren't current on the foreign-owned LLC niche. We are. We track new IRS rulings and regulations as they happen and publish the analysis here continuously. Subscribers see the rule changes before their advisor does — and bring them to the meeting instead of the other way around.
For educational reference. Not a substitute for individualized tax advice from a professional who reviews your specific situation.
48 articles across all topics
Form 5472 & Foreign-Owned LLCs
Premium0:57What Counts as a U.S. LLC? IRS Rules for Foreign Owners (Form 5472)
Form 5472 Explained — What It Is, Who Must File, and How It Works
ArticleForm 5472 Explained: What It Is, Who Must File, and How It Works (2025-2026)
Foreign-Owned LLC IRS Mail Submission — 5-Point Pre-Mail Checklist
ArticleForeign-Owned LLC IRS Mail Checklist: 5 Steps Before You Send Form 5472
What's New for 2026 Foreign-Owned LLC Tax Filings
ArticleWhat's New for 2026 Tax Year Foreign-Owned LLC Filings (Form 5472 & 1120)
Form 5472 Reportable Transactions — What Counts and How to Report Them
Q&A GuideForm 5472 Reportable Transactions: What Counts and How to Report (2025-2026)
Form 5472 Penalties, Deadlines, and Extensions — What You Need to Know
Q&A GuideForm 5472 Penalties ($25,000), Deadlines, and Extension Rules (2025-2026)
How to File Form 5472 — Step-by-Step for Foreign-Owned LLCs
Q&A GuideHow to File Form 5472: Step-by-Step Guide for Foreign-Owned LLCs (2025-2026)
Form 5472 Common Mistakes — Avoid These Costly Filing Errors
Q&A GuideForm 5472 Common Mistakes: Avoid These Costly IRS Filing Errors
Form 5472 Address Rules — Registered Agent vs C/O vs Foreign Address
Q&A GuideForm 5472 Address: Registered Agent vs C/O Address Rules for Foreign-Owned LLCs
Zero-Income Foreign LLC — Do You Still Need to File Form 5472?
Q&A GuideForeign-Owned LLC Zero Income: Must You Still File Form 5472
Form 5472 Part VI — Do You Need a Statement About the Owner-Manager Relationship?
Q&A GuideForm 5472 Part VI Attachment: Owner-Manager Nonmonetary Transaction Disclosure
Form 5472 Part 1d — Principal Business Activity Code for Foreign-Owned LLCs
Q&A GuideForm 5472 Business Activity Code: Which Code to Use for Your Foreign-Owned LLC (2025-2026)
Tax Return Due Dates
Premium3:44Tax Return Due Dates: General Filing Deadline Rules
2026 Tax Year Deadlines for Foreign-Owned LLCs — Form 5472 and Form 1120
Article2026 Tax Year Filing Deadlines for Foreign-Owned LLCs (Form 5472 & 1120)
When Will the IRS Release 2026 Tax Forms? (Timeline for Form 5472 and Form 1120)
ArticleWhen Will the IRS Release 2026 Tax Forms? Form 5472 and 1120 Release Timeline
Form 1065 & Multi-Member Partnerships
Form 1040 Individual Tax Return
Form SS-4 & EIN Application
What Is an EIN and Why Do You Need Form SS-4?
Q&A GuideWhat Is an EIN? Why You Need Form SS-4 to Get Your Tax ID Number
Who Can Apply for an EIN? US vs Foreign Applicants
Q&A GuideWho Can Apply for an EIN? US vs Foreign Applicants Explained
Preparing to File Form SS-4 — Sequencing, Addresses & Entity Classification
Q&A GuidePreparing to File Form SS-4: Sequencing Addresses and Entity Classification
Form SS-4 Line-by-Line: Legal Name, Address & Responsible Party (Lines 1–7)
Q&A GuideForm SS-4 Line-by-Line: Legal Name Address and Responsible Party Lines 1-7
Form SS-4 Line-by-Line: LLC Info, Entity Type & Reason (Lines 8–12)
Q&A GuideForm SS-4 Line-by-Line: LLC Info Entity Type and Reason Lines 8-12
Form SS-4 Line-by-Line: Employees, Activity & Signature (Lines 13–18)
Q&A GuideForm SS-4 Line-by-Line: Employees Activity and Signature Lines 13-18
How to Submit Form SS-4 — Online, Phone, Fax & Mail Methods
Q&A GuideHow to Submit Form SS-4: Online Phone Fax and Mail Methods Compared
Foreign-Owned US Disregarded Entity — Getting an EIN for Form 5472
Q&A GuideForeign-Owned US Disregarded Entity: Getting an EIN for Form 5472 Filing
Foreign-Owned US Partnership — EIN Application Guide
Q&A GuideForeign-Owned US Partnership EIN Application Guide Using Form SS-4
Foreign-Owned US C Corporation — EIN Application Guide
Q&A GuideForeign-Owned US C Corporation EIN Application Guide Using Form SS-4
Form SS-4 Troubleshooting — Common Errors, Timeouts & Duplicate EINs
Q&A GuideForm SS-4 Troubleshooting: Common Errors Timeouts and Duplicate EINs
After You Get Your EIN — CP 575, Form 8822-B & Keeping Info Current
Q&A GuideAfter You Get Your EIN: CP 575 Form 8822-B and Keeping Info Current
Tax Treaty Benefits
Banking & Payments
Form 1120 Corporate Tax Return
Form 1120 Explained — What It Is, Who Files, and How It Works
ArticleForm 1120 Explained: What It Is, Who Files It, and How It Works (2025-2026)
Form 1120 Filing Deadlines, Extensions, and Payment Rules
ArticleForm 1120 Filing Deadlines and Extension Rules for C Corporations (2025-2026)
LLC Elected as C-Corp — Filing Requirements and Special Rules
Q&A GuideLLC Elected as C-Corp: Form 1120 Filing Requirements and Special Rules
C-Corp Deductions — Meals, Entertainment, and Depreciation Rules (2025–2026)
Q&A GuideC Corporation Deductions: Meals, Entertainment, and Depreciation Rules (2025-2026)
Form 1120 Schedules Explained — Schedule J, L, M-1, and M-2
Q&A GuideForm 1120 Schedules Explained: Schedule J, L, M-1, and M-2
Net Operating Losses for C Corporations — Carryforward and 80% Rule
Q&A GuideNet Operating Losses for C Corporations: Carryforward Rules and 80% Limitation
Business Entity Types
SaaS & Software Business Tax
Foreign-Owned SaaS LLC Tax Obligations Overview
ArticleForeign-Owned SaaS LLC Tax Obligations (2025-2026)
Stripe Atlas LLC Tax Filing Guide for Non-US Founders
ArticleStripe Atlas LLC Tax Filing Guide for Non-US Founders (2025-2026)
Does SaaS Revenue from U.S. Customers Create ECI?
ArticleDoes SaaS Revenue from U.S. Customers Create ECI for a Foreign-Owned LLC?
SaaS Subscription vs Software License Tax Treatment
ArticleSaaS Subscription vs Software License Tax Treatment for Foreign LLCs (2025-2026)
B2B SaaS vs B2C SaaS Tax Implications
ArticleB2B SaaS vs B2C SaaS Tax Implications for Foreign-Owned LLCs (2025-2026)
GitHub Sponsors Through a Foreign-Owned LLC
ArticleGitHub Sponsors Through a Foreign-Owned LLC: Tax Guide for Open Source Maintainers
App Developer Tax (iOS, Android, Web)
iOS and Android App Revenue Through a Foreign-Owned LLC
ArticleiOS and Android App Revenue Through a Foreign-Owned LLC (2025-2026)
Apple App Store and Google Play Tax Withholding Guide
ArticleApple App Store and Google Play Tax Withholding for Foreign Developers (2025-2026)
AdMob and Unity Ads Revenue Through a Foreign-Owned LLC
ArticleAdMob and Unity Ads Revenue Through a Foreign-Owned LLC (2025-2026)
App Developer EIN and Tax Forms Guide
ArticleApp Developer EIN and Tax Forms for Foreign-Owned LLCs (2025-2026)
Ready to file your LLC taxes?
Generate your IRS Form 5472 + pro forma 1120 in 15 minutes. Every field linked to official IRS instructions. No CPA needed.
Start Filing Now