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First Year Filing guides
2 practical guides on First Year Filing for foreign-owned US LLC owners.
August 28, 20265 min read
Form 5472 for a Short Tax Year or LLC Formed Late in the Year
An LLC formed late in the year may have a short first Form 5472 period. See the reporting dates, deadline, and transactions that belong in it.
Short Tax YearRead
August 17, 202610 min read
First-Year Form 5472 for New Foreign-Owned LLCs
A new foreign-owned U.S. LLC may need Form 5472 for its formation year because startup funding and formation payments are reportable.
First Year FilingRead