All Tax Articles & Videos
594 guides indexed for foreign-owned U.S. LLC owners. Jump to a category or scan the full list.
Affiliate Marketing Tax
- Affiliate Commission Income Through a Foreign-Owned LLC· 8 min read
- Amazon Associates Through a Foreign-Owned LLC· 8 min read
- Affiliate Income Sourcing: U.S. vs Foreign· 9 min read
- How to Report Multiple Affiliate Programs in One LLC· 8 min read
- Passive vs Active Affiliate Income for Foreign-Owned LLCs· 9 min read
- Amazon Associates Tax Interview and 1042-S Guide· 10 min read
Alternative Minimum Tax (AMT)
- AMT Foreign Tax Credit and Form 8801 Guide· 10 min read
- Tax Side Notes What is AMT?· 4:22 video
- Tax Side Notes Why AMT Exists?· 3:55 video
- Tax Side Notes Common AMT Triggers：ISO· 5:18 video
- Tax Side Notes Common AMT Triggers 2 AD· 4:44 video
- Tax Side Notes Common AMT Triggers 3 PABs· 4:08 video
- Items Affecting Future Returns 2 AMT Credit· 5:33 video
AML & BSA Compliance
- FinCEN Crypto User vs Money Transmitter Guide· 10 min read
- FinCEN MSB Registration 180-Day Guide· 9 min read
- Crypto Travel Rule and Recordkeeping Guide· 10 min read
- OFAC Virtual Currency Sanctions Guide· 10 min read
- Crypto SAR and Red Flags Guide· 10 min read
App Developer Tax (iOS, Android, Web)
- iOS and Android App Revenue Through a Foreign-Owned LLC· 10 min read
- Apple App Store and Google Play Tax Withholding Guide· 11 min read
- AdMob and Unity Ads Revenue Through a Foreign-Owned LLC· 9 min read
- App Developer EIN and Tax Forms Guide· 8 min read
- Google Play Tax Profile Guide for Foreign-Owned LLCs· 9 min read
- How to Read Google Play Earnings Reports for Tax· 10 min read
- Apple App Store Tax Forms for Foreign Developers· 10 min read
- Apple Developer Name: LLC vs Individual Setup Choices· 8 min read
- Moving an App from Personal Ownership to an LLC· 10 min read
- How to Reconcile Apple, Google, Web, and Ad Revenue in One LLC· 10 min read
Banking & Payments
- Mercury vs Relay vs Novo for Foreign Founders· 11 min read
- Wire Transfer Reporting for Foreign-Owned LLCs· 10 min read
- Stripe vs PayPal vs Wise for Foreign-Owned LLC Payments· 10 min read
- BOI Reporting Rules for Foreign-Owned LLCs in 2026· 9 min read
- FBAR Rules for Foreign-Owned LLC Structures· 10 min read
- Best Bank Account Setups for Foreign-Owned LLCs· 11 min read
- Receiving Payments from Foreign Clients Through a U.S. LLC· 10 min read
- ACH vs Wire vs Wise for Foreign Client Payments· 9 min read
- Wise Trading Address Rules for Foreign-Owned LLCs· 9 min read
- Mercury Principal Place of Business Rules for Foreign Founders· 10 min read
- Relay Address Rules for International Founders· 9 min read
- Stripe Bank Account Ownership Verification for Foreign-Owned LLCs· 10 min read
- Stripe Negative Balances and Payout Delays for Foreign-Owned LLCs· 9 min read
- FBAR Signature Authority Rules in Foreign-Owned LLC Structures· 10 min read
- BOI Guide for Foreign Reporting Companies Registered in the U.S.· 10 min read
- Bank Proof Documents for Marketplace and Processor Verification· 9 min read
- SWIFT Receipts and Wire Tracing for Foreign-Owned LLCs· 9 min read
- Multiple Form 1042-S Reconciliation Guide· 9 min read
- Wrong W-9 Submitted by a Foreign Founder: Reset Guide· 10 min read
Business Entity Types
- How to Apply for a DUNS Number — Step-by-Step Guide for Apple & Google Developers· 10 min read
- One EIN Per Responsible Party Per Day Guide· 8 min read
- Close IRS Business Account Guide for Unused EINs· 9 min read
- Adding a Second Owner to a Single-Member LLC Guide· 10 min read
- Foreign-Owned Multi-Member LLC Partnership Filing Guide· 10 min read
- Why a Nonresident Owner Cannot Use an S Corporation· 9 min read
- Partnership Representative Substantial Presence Guide· 9 min read
- LLC Taxes Explained - How LLCs Are Taxed· 3:38 video
- Partnership Taxation Explained - How Partnerships Are Taxed· 4:45 video
- Corporations Explained - C Corp vs S Corp Tax Basics· 8:10 video
- Single Member LLC Taxes - Everything You Need to Know· 5:35 video
- Sole Proprietorship Explained - Taxes, Pros & Cons You Must Know· 8:39 video
- Introduction to U.S. Partnership Taxation — How Income Flows Through to Partners (Form 1065)· 4:45 video
- Form 8832 Entity Classification Election — Part 1 (What It Is & Who Uses It)· 5:56 video
- Form 8832 Entity Classification Election — Complete Guide (Part 5)· 7:35 video
- Introduction to LLCs — What Is a Limited Liability Company?· 3:38 video
- C Corp vs S Corp — Key Differences Every Taxpayer Should Know· 3:16 video
- Introduction to Corporations — U.S. Tax Treatment Explained· 8:10 video
Content Creator & Influencer Tax
- YouTube AdSense Through a Foreign-Owned LLC· 9 min read
- TikTok Creator Rewards Tax Guide for Foreign LLCs· 8 min read
- Instagram Sponsored Posts and U.S. Income Sourcing· 8 min read
- Brand Deal Payments, W-8BEN-E, and 1042-S· 9 min read
- Multi-Platform Creator Income Through a Foreign-Owned LLC· 10 min read
- Podcast Sponsorship Revenue Through a Foreign-Owned LLC· 8 min read
- Twitch Streaming Income Through a Foreign-Owned LLC· 9 min read
- X Subscriptions and Creator Revenue Through a Foreign-Owned LLC· 9 min read
- Creator Merchandise Sales Through a Foreign-Owned LLC· 10 min read
- Foreign Creator U.S. Content Trips and Tax Risk· 10 min read
- Appearance Fees and Live Event Income for Foreign Creators· 10 min read
CP2000 Notices
- CP2000 Foreign Income Mismatch Guide· 10 min read
- CP2000 1042-S and Treaty Response Guide· 10 min read
- Tax Side Notes What is CP2000 Notice?· 7:18 video
- Tax Side Notes What to do after receive CP2000 Notice?· 1:48 video
- Tax Side Notes Worst Case Scenario of Receiving a CP2000· 10:10 video
Cryptocurrency Tax
- Digital Assets Question on Business Returns Guide· 9 min read
- Form 1099-DA Broker Reporting Guide· 10 min read
- Form 1099-DA Basis and Noncovered Digital Assets Guide· 10 min read
- Crypto Mining and Staking Tax Guide· 10 min read
- Hard Fork and Airdrop Tax Guide· 9 min read
- Crypto Payments to Contractors and Backup Withholding Guide· 10 min read
- Digital Asset Payment Processor as Broker Guide· 9 min read
Deductions & Section 179
- Home Office Simplified vs Actual Method Guide· 10 min read
- Home Office Move-Year and Two Homes Guide· 9 min read
- Section 179 Recapture and Business Use Guide· 10 min read
- Startup and Organizational Costs Guide· 10 min read
- Tax Side Notes Section 179 Deduction 1 What is Section 179?· 4:55 video
- Tax Side Notes Section 179 Deduction 2 Limits on Section 179?· 5:22 video
- Tax Side Notes Section 179 Deduction 3 The Carryover Rule· 4:08 video
Digital Nomad Tax
- Digital Nomad with a U.S. LLC: Where Do You Pay Taxes?· 9 min read
- Substantial Presence Test for Foreign LLC Owners· 8 min read
- Tax Treaty Tie-Breaker Rules for Digital Nomads· 9 min read
- Moving Between Countries: Tax Residency and Your U.S. LLC· 8 min read
- No Fixed Address? Filing Rules for Foreign LLC Owners· 8 min read
- Tax Residency Certificates and Form 8802· 8 min read
- Form 8840 Closer Connection Guide for Digital Nomads· 10 min read
- Closer Connection to Two Foreign Countries for Nomads· 9 min read
- Residency Starting Date and the Up-to-10-Day Rule· 9 min read
- Residency Termination Date Guide for Digital Nomads· 10 min read
- Dual-Status Tax Year Guide for Digital Nomads· 10 min read
- Form 8833 for Dual-Resident Digital Nomads· 9 min read
- Form 8802 Residency Certification Guide for Nomad Founders· 10 min read
- Form 8843 Exempt Days and Medical Exceptions· 9 min read
- Self-Employed Health Insurance on a Nonresident Return· 9 min read
- Tax Home and Itinerant Problems for Digital Nomads· 10 min read
- U.S. Meetings vs Services Guide for Foreign Founders· 9 min read
- Travel Day Workpaper Guide for Nonresident Founders· 9 min read
Drop Shipping & FBA Tax
E-Commerce Tax
- Shopify Store Through a Foreign-Owned LLC· 9 min read
- Marketplace Facilitator Laws: What They Cover and What They Do Not· 8 min read
- Sales Tax Nexus for Foreign E-Commerce Sellers· 9 min read
- Etsy Seller Tax Guide for Foreign-Owned LLCs· 8 min read
- eBay International Seller Tax Guide for Foreign-Owned LLCs· 8 min read
- Returns, Refunds, and Chargebacks Tax Treatment· 8 min read
Estate & Gift Tax
- Form 706-NA U.S.-Situs Estate Guide· 10 min read
- Form 706-NA $60,000 Filing Threshold Guide· 9 min read
- NRNC Gift Tax: Tangible vs Intangible Property Guide· 10 min read
- Form 709-NA Noncitizen Spouse Gift Guide· 10 min read
- Form 3520 Foreign Gift and Bequest Guide· 10 min read
- Supplemental Form 706-NA Guide· 9 min read
- NRNC Estate Assets Excluded From U.S. Estate Tax Guide· 9 min read
Expatriation & Residency
- Long-Term Resident Green Card Exit Guide· 10 min read
- Covered Expatriate Tests and Form 8854 Guide· 11 min read
- Departure Permit and Form 1040-C Guide· 10 min read
- Relief Procedures for Certain Former Citizens Guide· 10 min read
Filing Status Guide
- Applied For EIN on Returns and Deposits Guide· 9 min read
- Nonresident Spouse Joint Return Election Guide· 10 min read
- Dual-Status Spouse Resident Election Guide· 10 min read
- Head of Household With a Nonresident Spouse Guide· 9 min read
- Standard Deduction After a Nonresident Spouse Election Guide· 9 min read
- Form 1040 Filing Status 11 Qualifying Surviving Spouse· 5:21 video
- 100 Form 1040 Filing Status 12 Eligibility Requirements of QSS PART 1 Did not remarry· 6:05 video
- Form 1040 Filing Status 13 Eligibility Requirements of QSS PART 2 Entitled to file· 5:33 video
- Form 1040 Filing Status 14 Eligibility Requirements of QSS PART 3 Paid more than 50%· 12:42 video
- Form 1040 Filing Status 15 Eligibility Requirements of QSS PART 4 Paid more than 50% Example· 3:58 video
- Form 1040 Filing Status 16 Eligibility Requirements of QSS PART 5 Child's Survivor Benefits Don't· 6:13 video
- Form 1040 Filing Status 17 Eligibility Requirements of QSS PART 6 Getting Rent from Family and Q· 13:17 video
- Form 1040 Filing Status 18 Head of Household PART 1 Decision tree· 8:40 video
- Form 1040 Filing Status 19 Head of Household PART 2 NRA fast HOH decision· 5:31 video
- Tax Side Notes HOH Qualifying Person Time· 4:28 video
- Tax Side Notes HOH Qualifying Person kids and parents· 6:12 video
- Tax Side Notes HOH Qualifying Person kids and parents 2· 4:33 video
- Tax Side Notes HOH Qualifying Person kids and parents 3· 3:55 video
- Form 1040 Filing Status 10 MFS calculation if there is medical bill and AGI change· 9:51 video
- Form 1040 Filing Status 9 MFS pros and cons· 5:58 video
- Form 1040 Filing Status 8 MFS Why choose it?· 5:41 video
- Form 1040 Filing Status 7 MFS Intro· 5:15 video
- Form 1040 Filing Status 6 Same Sex Spouses Filing Status Explained· 4:23 video
- Form 1040 Filing Status 5 What is consider qualify for MFJ and NRA· 4:08 video
- Form 1040 Filing Status 4 Married time point and spouse pass away· 4:18 video
- Form 1040 Filing Status 3 MFJ Both Sposes must agree Non income OK· 3:40 video
- Form 1040 Filing Status 2 Single MFJ MFS· 5:43 video
- Form 1040 Filing Status 1 Basic Info and Tax Preparer Info· 4:32 video
FIRPTA & Real Estate
- FIRPTA 15% of Amount Realized Guide· 10 min read
- FIRPTA Residence Exception Guide· 9 min read
- Form 8288 and 8288-A Closing Guide· 10 min read
- Form 8288-B FIRPTA Withholding Certificate Guide· 10 min read
- FIRPTA ITIN and TIN Closing Guide· 9 min read
- Stamped Form 8288-A Credit Claim Guide· 9 min read
- FIRPTA vs Section 1446 for Partnership Real Estate Guide· 10 min read
Foreign Income Reporting
- Beneficial Owner and Disregarded Entity Rules on W-8 Forms· 10 min read
- 1042-S vs 1099 Guide for Foreign Founders· 9 min read
- How to Read Form 1042-S Boxes 1, 2, and 7· 9 min read
- Excess Withholding Refund Workflow Guide· 10 min read
- Form 2555 vs Form 1116 Guide· 11 min read
- Tax Side Notes Foreign Income 1 Overview· 4:15 video
- Tax Side Notes Foreign Income 2 Filing Obligation Reminder· 3:22 video
- Tax Side Notes Foreign Income 3 FBAR FinCEN Report 114· 5:42 video
- Tax Side Notes Foreign Income 4 Form 8938 Intro· 4:55 video
- Tax Side Notes Foreign Income 5 Form 8938 Detail· 6:30 video
- Tax Side Notes Foreign Income 6 Form 5471· 5:18 video
- Tax Side Notes Foreign Income 7 Form 3520· 4:44 video
- Form W-8BEN for YouTube and AdSense Creators — Why Google Asks for Tax Documentation· 3:27 video
- Form W-8BEN — What Counts as US-Source Income for YouTube Creators· 1:42 video
- Form W-8BEN — W-8BEN vs. W-8BEN-E and Google's Tax Onboarding Flow· 4:20 video
- Form W-8BEN — How Treaty Withholding Rates Are Calculated· 1:55 video
- Form W-8BEN — The 24% Backup Withholding Trap (Don't Skip This Form)· 3:35 video
Form 1040 Individual Tax Return
- Effectively Connected Income (ECI) for Foreign Founders· 13 min read
- Form 1040-NR Guide for Foreign LLC Owners with ECI· 11 min read
- Form 1040-NR Schedule OI Guide for Foreign Founders· 10 min read
- Form W-7 With Form 1040-NR Guide· 10 min read
- Form 8843 No-Income Filing Guide· 9 min read
- First-Year Choice and Dual-Status Return Guide· 10 min read
- Dual-Status Standard Deduction and Filing Mechanics Guide· 10 min read
- Form 1040-NR Who Must File and Schedule OI Guide· 10 min read
- Form 1040-NR April vs June Due Date Guide· 9 min read
- Form 1040-NR Withholding Attachment Order Guide· 10 min read
- Form 1040-NR Resident Election Crossover Guide· 10 min read
- Form 1040-X Amended 1040-NR Assembly Guide· 10 min read
Form 1065 & Multi-Member Partnerships
- Form 1065 for Foreign-Owned Multi-Member LLCs· 12 min read
Form 1120 Corporate Tax Return
- Form 1120 Explained — What It Is, Who Files, and How It Works· 8 min read
- Form 1120 Filing Deadlines, Extensions, and Payment Rules· 5 min read
- LLC Elected as C-Corp — Filing Requirements and Special Rules· 6 min read
- C-Corp Deductions — Meals, Entertainment, and Depreciation Rules (2025–2026)· 5 min read
- Form 1120 Schedules Explained — Schedule J, L, M-1, and M-2· 7 min read
- Net Operating Losses for C Corporations — Carryforward and 80% Rule· 4 min read
- Pro Forma Form 1120 for Foreign-Owned LLCs: What to Fill and What to Skip· 10 min read
- Pro Forma Form 1120 Top Page Guide· 9 min read
- Form 1120 Initial, Final, and Short-Period Return Guide· 10 min read
- Form 1120 EIN Applied For and E-File Guide· 9 min read
- Form 1120 Schedule L, M-1, and M-3 Threshold Guide· 10 min read
- Form 1120 Estimated Tax, Form 2220, and Form 4466 Guide· 11 min read
- Form 1120 Personal Service Corporation Tax Year Guide· 10 min read
- Form 1120 Schedule C DRD and Section 250 Guide· 11 min read
- Form 1120 for Foreign-Owned LLCs — What You Need to Know (2025)· 1:14 video
- What Is the 'Name' Field on Form 1120? How to Enter Your LLC Name Correctly· 1:28 video
- How to Enter Your LLC Name on IRS Forms — Exact Match Rules (Form 1120 & 5472)· 2:25 video
- Does Capitalization Matter on IRS Forms? ALL CAPS vs Lowercase (Form 1120 & 5472)· 2:31 video
- Half-Width vs Full-Width Characters on IRS Forms — Use ASCII Only (Form 1120 & 5472)· 2:31 video
- Spacing & Punctuation on IRS Forms — Do Periods, Commas & Spaces Matter? (Form 1120 & 5472)· 3:16 video
- How to Enter Your LLC Name on Form 1120 — Step-by-Step Demo· 1:50 video
- What Is the EIN Field on Form 1120? Employer Identification Number Explained· 1:33 video
- Where to Find Your LLC's EIN — CP 575 Confirmation Letter Explained· 1:42 video
- Can the IRS Reissue a CP 575 Letter? No — Here's What to Do Instead· 1:23 video
- How to Request a 147C Letter from the IRS — EIN Verification by Phone· 3:11 video
- Where to Find Your LLC's EIN — CP 575, 147C Letter & SS-4 Explained· 2:53 video
- How to Enter Your EIN on Form 1120 — Step-by-Step Demo· 1:09 video
- Which U.S. State Was Your LLC Formed In? (Form 1120 Filing)· 1:49 video
- What Address Goes on Form 1120? Principal Office vs Mailing Address· 4:33 video
- Can You Use a P.O. Box on Form 1120? (IRS Address Rules)· 2:25 video
- Can You Use Your Registered Agent's Address on Form 1120? (No, Here's Why)· 2:00 video
- Why Do People Still Use the Registered Agent Address Anyway?· 1:30 video
- The IRS-Approved "C/O" (Care Of) Address Workaround for Form 1120· 1:45 video
- Foreign-Owned LLC With No U.S. Office — What Address on Form 1120 & 5472? Part 1· 2:15 video
- Foreign-Owned LLC With No U.S. Office — Part 2: Foreign Address vs Service Address· 2:00 video
- Foreign-Owned LLC With No U.S. Office — Part 3: Practical Recommendations· 2:00 video
- Do You Have to Fill All Items on Pro Forma Form 1120?· 2:30 video
- What Is a Short Tax Year? — Part 1 (Definition & Basics)· 2:00 video
- What Is a Short Tax Year? — Part 2 (Mechanics & Annualization)· 2:00 video
- When Does a Short Tax Year Happen? First Year, Dissolution & Period Changes· 2:15 video
- How to Enter Tax Year Info on Form 1120 — Step-by-Step Demo· 2:30 video
- Form 1120 Short Tax Year — How to Enter Exact Begin/End Dates· 2:56 video
- Tax Side Note — Applying a Short Tax Year to Form 1120· 1:55 video
- Form 1120 Tax-Year Dates — Acceptable Formats and What to Avoid· 1:25 video
- Form 1120 Tax-Year Dates — The Hybrid Month-Day-Year Format Author Recommends· 5:05 video
- Form 1120 Item C — Date Incorporated (and Why to Fill It Even Though Optional)· 1:15 video
- Form 1120 Item D — Total Assets (and the Form 5472 Item 1c Circular Reference)· 3:35 video
- Form 1120 — Adding the "Foreign-owned U.S. DE" Heading at the Top· 3:25 video
- Form 1120 — Sign Here: Wet Signature, Title, and Two Signature Sections· 9:10 video
- Form 1120 — Why Mailed Filings Absolutely Need a Wet Signature· 3:05 video
- Form 1120 — What "Wet Sign" Actually Means (For Non-Native English Speakers)· 2:55 video
Form 5472 & Foreign-Owned LLCs
- Form 5472 Explained — What It Is, Who Must File, and How It Works· 12 min read
- Form 5472 Reportable Transactions — What Counts and How to Report Them· 8 min read
- Form 5472 Penalties, Deadlines, and Extensions — What You Need to Know· 6 min read
- How to File Form 5472 — Step-by-Step for Foreign-Owned LLCs· 10 min read
- Form 5472 Common Mistakes — Avoid These Costly Filing Errors· 7 min read
- Form 5472 Address Rules — Registered Agent vs C/O vs Foreign Address· 9 min read
- Zero-Income Foreign LLC — Do You Still Need to File Form 5472?· 5 min read
- Form 5472 Part VI — Do You Need a Statement About the Owner-Manager Relationship?· 8 min read
- Form 5472 Part 1d — Principal Business Activity Code for Foreign-Owned LLCs· 7 min read
- Foreign-Owned LLC IRS Mail Submission — 5-Point Pre-Mail Checklist· 8 min read
- What's New for 2026 Foreign-Owned LLC Tax Filings· 6 min read
- Form 5472 Field-by-Field Guide for Foreign-Owned LLCs· 12 min read
- Owner Funding, Loans, and Contributions on Form 5472· 10 min read
- Form 5472 Part IV Monetary Transactions Guide· 10 min read
- Separate Form 5472 for Each Related Party Guide· 9 min read
- Form 5472 Mailing, Fax, and Assembly Guide· 9 min read
- Form 5472 Record Maintenance Under Section 6001· 10 min read
- Substantially Incomplete Form 5472 Guide· 9 min read
- Cloud Folder Records Guide for Related-Party Transactions· 9 min read
- Form 5472 Workpaper Index Guide· 9 min read
- How Long To Keep Form 5472 Records· 10 min read
- What Counts as a U.S. LLC? — IRS Rules for Foreign Owners· 0:57 video
- Stripe Atlas, doola, Firstbase — Does Your LLC Count as U.S.? (Form 5472)· 1:17 video
- U.S. Bank Account ≠ U.S. LLC — Foreign Company Filing Rules Explained· 0:37 video
- What Is a Reporting Corporation? — IRS Form 5472 Key Concept Explained· 1:41 video
- Disregarded Entity Explained — How Single-Member LLCs Are Taxed· 1:07 video
- When Must Your LLC File Form 5472? The $25,000 Penalty Trigger· 1:49 video
- Did Your LLC Elect Corporate Status? (Form 8832 / S-Corp Check)· 1:11 video
- Can a Foreign-Owned LLC Be an S-Corp? (Why the Answer Is No)· 1:31 video
- Do You Need to Complete ALL Sections of Form 5472? (Common Misconception Explained)· 1:16 video
- 3 Common Misunderstandings Filing Form 1120 does not mean corporate taxation· 1:29 video
- Foreign-Owned LLC with No U.S. Income? You Still Must File Form 5472 (Example Walkthrough)· 1:21 video
- Why the IRS Requires Form 5472 for Your Foreign-Owned LLC (Pro Forma 1120 Explained)· 1:04 video
- Are You a 'Non-U.S. Person'? IRS Definition for Form 5472 Eligibility· 2:10 video
- Does Where You Live Determine Your U.S. Tax Status? (Form 5472 Filing Rules)· 2:15 video
- Dual Citizenship & U.S. LLC Tax Filing — Are You a U.S. Person? (Form 5472)· 2:20 video
- Mail to the IRS — 1. What's Next After You Finish Form 1120 & 5472?· 1:30 video
- Mail to the IRS — 2. Print, Sign & Mail Is the Default Path· 1:30 video
- Mail to the IRS — 3. Why E-Filing Isn't Available for This Combo· 1:30 video
- Mail to the IRS — 4. Write "Foreign-Owned U.S. DE" Across the Top of Form 1120· 1:30 video
- Mail to the IRS — 5. USPS Certified Mail vs Registered Mail for IRS Filings· 1:30 video
- Mail to the IRS — 6. Can You Use USPS From Outside the U.S.?· 1:30 video
- Mail to the IRS — 7. IRS-Approved Private Delivery Services (PDS)· 1:45 video
- Mail to the IRS — 8. Ignore the Normal Form 1120 Mailing Address· 1:30 video
- Mail to the IRS — 9. The Correct IRS Mailing Address (Ogden PIN Unit)· 2:00 video
- Mail to the IRS — 10. Wet Ink Signature Requirements for Mailed Returns· 2:00 video
- Mail to the IRS — 11. What Goes in the Envelope (Mail Package Checklist)· 2:00 video
- Mail to the IRS — 12. DHL Express: Check Your Country's Availability· 2:00 video
- Mail to the IRS — 13. Why Register Your Own DHL Express Account· 1:45 video
- Mail to the IRS — 14. DHL Express Step 1: Receiver Info (Overview)· 2:30 video
- Mail to the IRS — 15. DHL Express Step 2: Sender Info· 3:00 video
- Mail to the IRS — 16. DHL Express Step 3: Receiver Info (Detailed Walkthrough)· 4:00 video
- Mail to the IRS — 17. DHL Express Step 4: Shipment Type & Reference· 2:30 video
- Mail to the IRS — 18. DHL Express Step 5: Protect Your Shipment Options· 1:45 video
- Mail to the IRS — 19. DHL Express Step 6: Package Dimensions & Weight· 2:00 video
- Mail to the IRS — 20. DHL Express Step 7: Payment Options· 1:45 video
- Mail to the IRS — 21. DHL Express Step 8: Delivery Time & Price· 2:00 video
- Mail to the IRS — 22. DHL Express Step 9: Optional Signature Service· 1:45 video
- Mail to the IRS — 23. DHL Express Step 10: Schedule Courier Pickup· 2:00 video
- Mail to the IRS — 24. DHL Express Step 11: Print Label, Receipt & Tracking· 2:30 video
- Pro Forma 1120 + Form 5472 — What This Combo Filing Actually Is· 1:25 video
- Faxing Form 5472 to the IRS — Fixing the XFA PDF Merge Error· 3:28 video
- Fax to the IRS — XFA Fix Solution 1: Export Pages as High-Quality Images· 3:12 video
- Fax to the IRS — XFA Fix Solution 2: Flatten via Acrobat Preflight· 1:55 video
- Fax to the IRS — Sending the Combined PDF via fax.plus· 2:24 video
- Fax to the IRS — Verifying the Transmission Was Actually Successful· 0:48 video
- Fax to the IRS — Send-Dialog Settings That Actually Matter· 5:45 video
- Mailing Form 5472 — Sender Info on the DHL/FedEx Shipping Form· 4:20 video
- Mailing Form 5472 — Print the Label on A4, Don't Pre-Wrap· 2:30 video
- Mailing Form 5472 — Why a Tracking Number Alone Is Not Enough Proof· 2:15 video
- Mailing Form 5472 — How to Download the Proof-of-Delivery PDF (DHL)· 3:30 video
- Pro Forma 1120 + Form 5472 — Why the IRS Wants This Filing· 2:10 video
- Pro Forma 1120 + Form 5472 — What Form 5472 Actually Tracks· 2:20 video
- Pro Forma 1120 + Form 5472 — Why Sleepy LLCs Still Have to File· 1:55 video
- Pro Forma 1120 + Form 5472 — Why You Can't E-File (and How to Mail/Fax)· 5:30 video
- Pro Forma 1120 + Form 5472 — Where to Download the Current Form Versions· 2:05 video
- Pro Forma 1120 + Form 5472 — Adding the "Foreign-owned U.S. DE" Heading· 5:25 video
- Pro Forma 1120 + Form 5472 — Signature, Title, and Schedules That Stay Blank· 3:25 video
- Form 5472 Part I — Name, EIN, Address Must Match Form 1120 Exactly· 8:25 video
- Form 5472 Item 1n — Why the Confusing "As a Resident" Wording Means USA· 3:20 video
- Form 5472 Part II — Identifying the 25% Foreign Shareholder· 7:00 video
- Form 5472 Part III — Why Skipping Related-Party Info Is a $25,000 Mistake· 3:35 video
- Form 5472 Part III (Continued) — Country Fields and Multi-Check Boxes· 5:45 video
- Form 5472 Part IV — Reportable Inflows and Outflows· 4:55 video
- Form 5472 — The Mandatory "Other Transactions" Attachment for Foreign-Owned DEs· 2:10 video
- Form 5472 Attachment — What to Disclose and How· 3:15 video
- Form 5472 Attachment — Capital Contributions, Distributions, and Dissolution· 5:00 video
- Form 5472 Attachment — Document Structure, Headings, and Signature· 3:55 video
- Form 5472 Attachment — Worked Example for a No-Activity Formation Year· 5:15 video
Form 8379 Injured Spouse
- Form 8379 Injured Spouse Offset Guide· 9 min read
- Form 8379 Community Property Allocation Guide· 10 min read
- Form 8379 3 Allocation Between Spouses of Items on the Joint Return· 6:45 video
- Form 8379 2 Who qualifies as the Injured Spouse· 5:33 video
- Form 8379 1 Injured Spouse Allocation· 4:18 video
Form 8832 Entity Classification
- Form 8832 Entity Classification Guide· 9 min read
- Form 8832 Effective Date Window Guide· 9 min read
- Late Form 8832 Relief Guide· 10 min read
- Form 8832 60-Month Rule Guide· 9 min read
- Entity Classification Deemed Transactions Guide· 10 min read
- Form 8832 Entity Classification Election - Key Rules (Part 3)· 5:23 video
- Form 8832 Entity Classification Election - Step by Step (Part 2)· 3:56 video
- Form 8832 Entity Classification Election - How It Works (Part 1)· 5:56 video
Form 8857 Innocent Spouse Relief
- Form 8857 Innocent Spouse Basics Guide· 10 min read
- Form 8857 Separation of Liability Guide· 10 min read
- Form 8857 Equitable Relief Factors Guide· 10 min read
- Form 8857 5 IRC §6015f Equitable relief PART 2· 7:32 video
- Form 8857 5 IRC §6015fEquitable relief PART 2· 7:32 video
- Form 8857 4 IRC §6015f Equitable relief PART 1· 6:18 video
- Form 8857 3 When you may qualify PART 2· 5:44 video
- Form 8857 2 When you may qualify PART 1· 4:56 video
- Form 8857 1 Intro of Innocent Spouse Relief· 3:28 video
Form 8865 Foreign Partnerships
- Form 8865 Category Filing Guide· 10 min read
- Corrected Form 8865 and Penalty Guide· 10 min read
- Form 8865 Category 1, 2, 3, and 4 Guide· 11 min read
- Form 8865 Controlled Foreign Partnership Reporting Guide· 10 min read
- Form 8865 Schedule O and Category 3 Guide· 10 min read
- Form 8865 K-2, K-3, Schedule L, and Corrections Guide· 11 min read
- Tax Side Notes Foreign Income 8 Form 8865 Intro· 5:06 video
- Tax Side Notes Foreign Income 9 Form 8865 Category 1· 4:32 video
- Tax Side Notes Foreign Income 10 Form 8865 Category 2· 4:18 video
- Tax Side Notes Foreign Income 11 Form 8865 Category 3· 3:55 video
- Tax Side Notes Foreign Income 12 Form 8865 Category 4· 4:08 video
Form SS-4 & EIN Application
- What Is an EIN and Why Do You Need Form SS-4?· 4 min read
- Who Can Apply for an EIN? US vs Foreign Applicants· 4 min read
- Preparing to File Form SS-4 — Sequencing, Addresses & Entity Classification· 5 min read
- Form SS-4 Line-by-Line: Legal Name, Address & Responsible Party (Lines 1–7)· 5 min read
- Form SS-4 Line-by-Line: LLC Info, Entity Type & Reason (Lines 8–12)· 5 min read
- Form SS-4 Line-by-Line: Employees, Activity & Signature (Lines 13–18)· 5 min read
- How to Submit Form SS-4 — Online, Phone, Fax & Mail Methods· 5 min read
- Foreign-Owned US Disregarded Entity — Getting an EIN for Form 5472· 5 min read
- Foreign-Owned US Partnership — EIN Application Guide· 4 min read
- Foreign-Owned US C Corporation — EIN Application Guide· 4 min read
- Form SS-4 Troubleshooting — Common Errors, Timeouts & Duplicate EINs· 4 min read
- After You Get Your EIN — CP 575, Form 8822-B & Keeping Info Current· 4 min read
- Form SS-4 EIN Guide for Foreign-Owned LLCs· 9 min read
- Form SS-4 Responsible Party Guide for Foreign Founders· 9 min read
- Form SS-4 Nominee Cleanup Guide· 9 min read
- EIN Application Guide for Founders Applying From Abroad· 9 min read
Freelancer & Consultant Tax
- Upwork and Fiverr Tax Guide for Foreign-Owned LLCs· 10 min read
- Consulting Services and ECI for Foreign-Owned LLCs· 9 min read
- What to Do If a Foreign-Owned LLC Receives Form 1099-NEC· 8 min read
- Retainer Agreements Through a Foreign-Owned LLC· 8 min read
- Service-Based LLC With No U.S. Physical Presence· 9 min read
- Designer and Writer U.S. Clients Through a Foreign-Owned LLC· 9 min read
- Mixing Creator and Freelance Income in One LLC· 9 min read
- Personal Services Source Rule Guide for Foreign Founders· 9 min read
GILTI, Subpart F & BEAT
- Form 5471 Category 4 vs Category 5 Guide· 10 min read
- Controlled Foreign Corporation 50% Test Guide· 9 min read
- Form 5471 Constructive Ownership Relief Guide· 10 min read
- Form 8858 FDE vs Foreign Branch Guide· 10 min read
- Form 926 Outbound Transfer Guide· 10 min read
- Form 8992 GILTI Basics Guide· 10 min read
- Form 8993 Section 250 Deduction Guide· 10 min read
- Form 8991 BEAT Threshold Guide· 10 min read
Installment Sales (Form 6252)
- Form 6252 Business Sale Allocation Guide· 10 min read
- Form 6252 Related-Party Second Sale Guide· 10 min read
- Installment Sale Interest and Ineligible Property Guide· 10 min read
- Tax Side Notes Installment Sales 1 Intro of Form 6252· 4:18 video
- Tax Side Notes Installment Sales 2 Calculation of Form 6252· 5:44 video
Payroll & Employment Tax
- Foreign Founder on U.S. Payroll FICA Guide· 10 min read
- Nonresident Alien Employee Wage Withholding Guide· 9 min read
- U.S. Contractor vs Employee Guide for Foreign-Owned LLCs· 10 min read
- O-1 and TN FICA Guide for Foreign Professionals· 9 min read
- FICA Refund Guide Using Form 843 and Form 8316· 10 min read
- Nonresident Alien Wages on Form W-2 and Form 1042-S· 9 min read
- Totalization Certificate Payroll Guide for Foreign Professionals· 9 min read
- J-2 Spouse Payroll and FICA Guide· 9 min read
Penalties & Compliance
- How to Respond to the $25,000 Form 5472 Penalty· 10 min read
- First-Time Penalty Abatement for Foreign LLC Filers· 8 min read
- Reasonable Cause Defense for Foreign LLC Filers· 9 min read
- How to Respond to an IRS Penalty Notice for a Foreign-Owned LLC· 9 min read
- Streamlined Filing Procedures for Foreign LLC Owners· 10 min read
- How Missing Form 5472 Affects the Statute of Limitations· 10 min read
- How to Respond to a Form 5472 Audit or Exam Letter· 10 min read
- Late Form 5472 Reasonable Cause File Guide· 10 min read
- CP215 Form 5472 Penalty Response Guide· 9 min read
- Form 5472 Continuation Penalty Timeline Guide· 9 min read
- International Penalty Dispute Letter Guide· 9 min read
- Form 843 Paid Penalty Refund Guide· 10 min read
- Penalty Appeal After IRS Denial Guide· 9 min read
- Form 911 Taxpayer Advocate Guide for International Penalty Cases· 9 min read
- Form 2848 vs Form 8821 in a Penalty Case· 10 min read
Physical Business & Import Tax
- Importing Goods to Sell in the U.S. Through a Foreign-Owned LLC· 9 min read
- U.S. Warehousing and Distribution for Foreign-Owned LLCs· 9 min read
- U.S. Employees and Payroll Tax for Foreign-Owned LLCs· 10 min read
- Commercial Lease Issues for Foreign-Owned LLCs· 8 min read
- Manufacturing Through a Foreign-Owned U.S. LLC· 9 min read
- Customs Bonds and Importer of Record Setup for Foreign-Owned LLCs· 10 min read
- CBP Form 5106 and EIN Mismatch Problems for Foreign-Owned LLCs· 9 min read
- Payroll Provider Risk for Foreign-Owned LLCs with U.S. Employees· 10 min read
- Employee vs Contractor Classification in a Foreign-Owned U.S. Business· 10 min read
- Restaurant Tip Reporting for Foreign-Owned LLCs· 10 min read
- Conference and Trade Show ECI Records Guide· 9 min read
QBI & Pass-Through Entities
- QBI on Form 1040-NR and ECI Guide· 10 min read
- Form 8995 vs Form 8995-A Guide· 10 min read
- QBI Loss Carryforward Guide· 10 min read
- QBI SSTB and Consulting Founder Guide· 11 min read
- Tax Side Notes Negative QBI Carryover 1 What is pass‑through entity· 4:42 video
- Tax Side Notes Negative QBI Carryover 2 The implications· 5:15 video
- Tax Side Notes Negative QBI Carryover 3 QBI REIT PTP· 4:55 video
Reporting Changes
- Form 8822-B Responsible Party Change Guide· 9 min read
- Form 8822-B Address and Location Change Guide· 9 min read
- Form 8822-B Business Change Guide· 9 min read
- CP148 and CP6042 Entity Notice Guide· 10 min read
- Form 3115 Depreciation Correction Guide· 11 min read
- Reporting Changes 2 Income Adjustment Deductions· 5:22 video
- Reporting Changes 1 Life changes so does your Tax· 4:38 video
SaaS & Software Business Tax
- Foreign-Owned SaaS LLC Tax Obligations Overview· 11 min read
- Stripe Atlas LLC Tax Filing Guide for Non-US Founders· 12 min read
- Does SaaS Revenue from U.S. Customers Create ECI?· 10 min read
- SaaS Subscription vs Software License Tax Treatment· 10 min read
- B2B SaaS vs B2C SaaS Tax Implications· 9 min read
- GitHub Sponsors Through a Foreign-Owned LLC· 8 min read
- Setup Fees and Recurring Revenue for Foreign-Owned SaaS LLCs· 10 min read
- U.S. Sales Trips and ECI Risk for Foreign SaaS Founders· 10 min read
- Selling SaaS Through a U.S. Reseller or Marketplace· 9 min read
State Tax for Foreign LLCs
- Delaware Guide for Foreign-Owned LLCs· 10 min read
- Wyoming Guide for Foreign-Owned LLCs· 9 min read
- New Mexico Guide for Foreign-Owned LLCs· 9 min read
- Florida Guide for Foreign-Owned LLCs· 10 min read
- Texas Guide for Foreign-Owned LLCs· 10 min read
- California Guide for Foreign-Owned LLCs· 11 min read
- New York Guide for Foreign-Owned LLCs· 10 min read
- Nevada Guide for Foreign-Owned LLCs· 9 min read
- Washington Guide for Foreign-Owned LLCs· 10 min read
- Colorado Guide for Foreign-Owned LLCs· 9 min read
- Georgia Guide for Foreign-Owned LLCs· 9 min read
- North Carolina Guide for Foreign-Owned LLCs· 9 min read
- Virginia Guide for Foreign-Owned LLCs· 9 min read
- Oregon Guide for Foreign-Owned LLCs· 10 min read
- Montana Guide for Foreign-Owned LLCs· 9 min read
Tax Basics & Filing Requirements
- When Schedule C Applies to a Foreign-Owned LLC Owner· 9 min read
- ITIN Supporting Documents Guide· 9 min read
- Expired ITIN Renewal Workflow Guide· 9 min read
- Section 1446(a) Withholding Guide for Foreign Partners· 10 min read
- Forms 8804, 8805, 8813, and 8804-C Guide· 10 min read
- Section 1446(f) Partnership Interest Sale Guide· 10 min read
- How to Search and Download the lastest IRS Publication Forms and Instructions· 3:15 video
- Why Filing Requirements Matter· 1:39 video
- Standard Deduction vs Itemised deduction· 1:49 video
- Tax Side Notes Standard Deduction vs Itemised deduction Catch 1· 7:17 video
- Tax Side Notes Standard Deduction vs Itemised deduction Catch 2· 5:43 video
- Stop Overpaying: Tax Carryovers You're Missing + Filing Checklist· 8:55 video
- A U.S. start-up with only one car, used both personally and for company business – what to do?· 6:42 video
- Business vs. Personal? The Grey Area of Tax Deductions Explained· 5:28 video
- W-2 and W-2G/ From 1099s· 4:43 video
- Tax return versus Information return· 8:12 video
- Key IRS Forms & Due Dates· 8:07 video
- Personal Information Preparation for Your Tax Return· 14:15 video
- IRS Publication 538 — Your Reference for Accounting Periods, Methods, and Short Tax Years· 1:34 video
- Tax Side Note — What Is a Short Tax Year?· 2:25 video
- Tax Side Note — Publication 538's Worked Examples for Short Tax Year· 3:15 video
Tax Credits (FTC, GBC)
- R&D Credits for Foreign-Owned Software Companies· 10 min read
- Form 1116 Carryover and Redetermination Guide· 11 min read
- Form 1116 Paid vs Accrued Election Guide· 10 min read
- Form 1116 Separate Category Guide· 10 min read
- Form 1116 Schedule B Carryover Guide· 10 min read
- Form 1116 Schedule C Redetermination Guide· 11 min read
- Foreign Tax Credit 10-Year Amended Claim Guide· 9 min read
- Tax Side Notes Foreign Tax Credit 1 Intro· 3:42 video
- Tax Side Notes Foreign Tax Credit 2 Qualified Foreign Taxes· 4:28 video
- Tax Side Notes Foreign Tax Credit 3 FTC Allowed Formula· 5:15 video
- Tax Side Notes General Business Credit 1 Intro· 3:55 video
- Tax Side Notes General Business Credit 2 Form 3800· 4:42 video
- Tax Side Notes General Business Credit 3 Form 3800 How it works· 5:33 video
- Tax Side Notes General Business Credit 4 Form 3800 Simple Calculation· 6:08 video
Tax Planning & Strategy
- Section 962 Election Guide· 10 min read
- Estimated Tax After a Residency Change Guide· 9 min read
Tax Return Due Dates
- 2026 Tax Year Deadlines for Foreign-Owned LLCs — Form 5472 and Form 1120· 7 min read
- When Will the IRS Release 2026 Tax Forms? (Timeline for Form 5472 and Form 1120)· 5 min read
- Form 7004 Extension Guide for Foreign-Owned LLCs· 8 min read
- Form 7004 Extension Guide for Foreign-Owned LLCs· 9 min read
- Timely Filing Proof Guide for Form 5472· 9 min read
- Form 2350 FEIE Extension Guide· 9 min read
- Abroad Extension vs Form 4868 Guide· 9 min read
- Form 1040-ES (NR) Estimated Tax Guide· 10 min read
- Tax Return Due Dates 1 General Rule· 3:44 video
- Tax Return Due Dates 2 Decedent or Estate Returns· 4:12 video
- Tax Return Due Dates 3 Automatic 2 Month Extension· 3:28 video
- Tax Return Due Dates 4 When to Find a Tax Pro· 4:55 video
Tax Treaty Benefits
- Form 8833 Treaty Disclosure Guide· 9 min read
- China Resident Owning a U.S. LLC· 10 min read
- India Resident Owning a U.S. LLC· 10 min read
- UK Resident Owning a U.S. LLC· 10 min read
- Canada Resident Owning a U.S. LLC· 10 min read
- Germany Resident Owning a U.S. LLC· 10 min read
- Japan Resident Owning a U.S. LLC· 10 min read
- South Korea Resident Owning a U.S. LLC· 9 min read
- Brazil Resident Owning a U.S. LLC· 9 min read
- Australia Resident Owning a U.S. LLC· 10 min read
- France Resident Owning a U.S. LLC· 10 min read
- Mexico Resident Owning a U.S. LLC· 10 min read
- Singapore Resident Owning a U.S. LLC· 9 min read
- Hong Kong Resident Owning a U.S. LLC· 9 min read
- Taiwan Resident Owning a U.S. LLC· 9 min read
- Philippines Resident Owning a U.S. LLC· 10 min read
- Vietnam Resident Owning a U.S. LLC· 9 min read
- Thailand Resident Owning a U.S. LLC· 9 min read
- Indonesia Resident Owning a U.S. LLC· 9 min read
- Nigeria Resident Owning a U.S. LLC· 9 min read
- UAE Resident Owning a U.S. LLC· 9 min read
- Israel Resident Owning a U.S. LLC· 10 min read
- Netherlands Resident Owning a U.S. LLC· 10 min read
- Spain Resident Owning a U.S. LLC· 10 min read
- Italy Resident Owning a U.S. LLC· 10 min read
- Portugal Resident Owning a U.S. LLC· 10 min read
- Poland Resident Owning a U.S. LLC· 9 min read
- Turkey Resident Owning a U.S. LLC· 10 min read
- Russia Resident Owning a U.S. LLC· 10 min read
- Colombia Resident Owning a U.S. LLC· 9 min read
- Argentina Resident Owning a U.S. LLC· 9 min read
- Form W-8BEN-E Complete Guide for Foreign-Owned LLCs· 11 min read
- W-8ECI vs W-8BEN-E for Foreign-Owned LLCs· 10 min read
- Form 8833 Treaty Disclosure Workflow Guide· 10 min read
- W-8BEN vs W-8BEN-E Guide for Foreign Founders· 9 min read
- W-8ECI vs W-8BEN-E for Service Income· 9 min read
- W-8 Expiration and Change in Circumstances Guide· 9 min read
- W-8BEN-E Treaty Article and Foreign TIN Guide· 9 min read
- W-8ECI Guide for Personal Services and Withholding· 9 min read
- Form 8233 Treaty Compensation Guide· 9 min read
- Form 8233 Treaty Wages Guide· 9 min read
- Form 8233 Separate Year and Withholding Agent Guide· 9 min read
- Treaty Re-Sourced Income and Form 1116 Guide· 10 min read
Trading & Investment Tax
- Day Trading Through a Foreign-Owned LLC· 8 min read
- Forex Trading Through a U.S. LLC: Tax Guide for Foreign Owners· 8 min read
- Investing in U.S. Stocks Through a Foreign-Owned LLC· 8 min read
- Dividend Income in a Foreign-Owned LLC· 8 min read
- Angel Investing and VC Through a Foreign-Owned LLC· 9 min read
- Trader vs Investor Status for Foreign-Owned Trading Structures· 9 min read
- Section 475(f) Election Guide for Foreign Traders· 10 min read
- Broker 1042-S vs 1099 for Foreign-Owned LLC Trading Accounts· 10 min read
- Nonresident Capital Gains and the 183-Day Rule· 9 min read
- Dividend and Interest Withholding in Foreign-Owned Broker Accounts· 10 min read
Transfer Pricing
- Section 482 Transfer Pricing Guide· 10 min read
- Transfer Pricing Documentation Under Section 6662 Guide· 10 min read
- APMA and APA Program Guide· 9 min read
Visa & Immigration Tax
- 90-Day and $3,000 Foreign Employer Exception Guide· 9 min read
- F-1 OPT FICA Guide for Foreign Founders and Employees· 9 min read
- F-1 CPT Tax and Withholding Guide· 9 min read
- J-1 Student vs J-1 Teacher Tax Guide· 10 min read
- J-1 Teacher Two Calendar Year Rule Guide· 9 min read
- H-1B Tax Residency and W-4 Guide· 10 min read
- Closer Connection Guide for Foreign Students· 10 min read
- F-1 to H-1B Tax and Payroll Switch Guide· 10 min read