Foreign-Owned U.S. Business Tax Compliance
If you are a non-U.S. person who owns a U.S. LLC, corporation, rental business, or real-estate investment, your U.S. filing requirements depend on how the business is classified and what it does. A licensed CPA determines which forms actually apply and prepares them correctly.
Foreign Owners of U.S. Businesses and Property
Foreign-owned U.S. LLCs
Single-member LLCs treated as disregarded entities with a foreign owner.
U.S. corporations with foreign owners
C corporations and other entities with non-U.S. ownership.
U.S. rental and real estate
Foreign investors earning U.S. rental income or holding U.S. property.
Behind on filings
Owners who received penalty notices or need to remediate delinquent filings.
Services We Provide
The correct set of filings depends on your facts. Potential services include:
Entity filings
Foreign-owned U.S. disregarded entities, pro forma Form 1120 with Form 5472, Form 1120, and Form 1040-NR where applicable.
Identification and reporting
ITIN applications and coordination, EIN matters, and related-party transaction reporting.
Income and property
U.S. rental income, state returns, FIRPTA coordination, treaty analysis, and withholding.
Remediation
Delinquent filing remediation and penalty-notice response.
Supporting records
Bookkeeping needed to support the reporting, where included.
The right forms only
We determine which forms apply, rather than filing everything by default.
Which Forms Apply
The correct forms depend on entity classification, ownership, the transactions involved, whether there is a U.S. trade or business, real-estate activity, elections made, any treaty position, and state activity. One common example: a foreign-owned U.S. disregarded entity with reportable related-party transactions generally must file a pro forma Form 1120 with Form 5472. In covered cases, failure to file Form 5472 when required can carry a penalty of $25,000. This does not mean every foreign investor has a Form 5472 requirement, and we confirm what applies before filing.
Pricing
Where international individual or entity work applies, our existing international pricing is used. For foreign-owned U.S. business compliance, a defined base filing has a published starting price.
Foreign-Owned U.S. Business Compliance
This starting price applies to a defined base filing. Additional returns, bookkeeping, prior years, state filings, ITIN work, and related international forms may increase the fee. Your written proposal confirms the scope.
International returns
International individual and entity engagements follow our published international pricing. See the Fees page for how flat-fee pricing works.
Foreign-Owned Business Questions, Answered
Who may need to file Form 5472?
My LLC has no income. Do I still have to file?
What is a pro forma Form 1120?
What are the possible penalties?
Do I need an ITIN or an EIN?
Discuss Your U.S. Filing Requirements
Tell us your entity type, ownership country, and the years involved. We will confirm which filings apply and the appropriate next step.