Foreign-owned LLC guides, page 2
Guides 25–48 of 138 on Foreign-owned LLC, newest first.
Form 5472 for Hungary Residents with a US LLC
The US-Hungary treaty was terminated and ceased to have effect from 1 January 2024 — Form 5472 is unchanged. What Hungarian owners file, and the FTIN box.
Form 5472 for South Korea Residents with a US LLC
The US-Korea treaty is in force and changes nothing about Form 5472. See which Korean registration number goes in the FTIN box and how to file from Seoul.
Form 5472 for Taiwan Residents with a US LLC
Taiwan is not on the IRS treaty list, and double-tax relief legislation is unconfirmed. See what that changes for Form 5472 and what goes in the FTIN box.
Form 5472 for Turkey Residents with a US LLC
A US-Türkiye tax treaty is listed by the IRS, but it changes nothing about Form 5472. See what Turkey residents put in the FTIN box and how filing works.
How to Pay Yourself From a US LLC as a Non-Resident
A non-resident owner takes distributions, not a salary. How each way of moving money is characterised and exactly where it lands on Form 5472.
Can You File Form 5472 for Clients Without Being a CPA?
A CPA license is not what federal law requires to prepare a client's return. What a credential changes is your right to represent them before the IRS.
How to File Form 5472 for Multiple Clients Without Losing Track
Run a book of Form 5472 filings without losing track: the season workflow, the artefact that proves each stage, and a capacity model for 10 to 50 clients.
What to Collect From a Client Before Filing Their Form 5472
The exact field list to gather from a client before preparing their Form 5472, plus a copy-paste request email and the four items that must arrive first.
Form 5472 for Colombia Residents with a US LLC
No US-Colombia income tax treaty is in force, and your NIT may or may not exist. See what Medellín-based LLC owners report on Form 5472, with COP examples.
Form 5472 for Digital Nomads: Filing With No Fixed Tax Residence
Form 5472 follows your US LLC and your non-US-person status, not where you sleep. What nomads put in the FTIN and address boxes, and the one real US risk.
Form 5472 for Estonia Residents and e-Residents with a US LLC
Estonian e-Residency is not tax residency and does not change your US LLC's Form 5472. See what Estonia residents and e-residents put in the FTIN box.
Form 5472 for Freelancers Using a US LLC on Upwork, Fiverr and Toptal
Client payouts from Upwork, Fiverr or Toptal stay off Form 5472; your withdrawals and owner-paid costs do not. See a worked freelancer year.
Form 5472 for Georgia (Country) Residents with a US LLC
Living in Tbilisi with Georgian small business status? Your US LLC still files Form 5472. See why the two regimes never merge and what goes in the FTIN box.
Form 5472 for Indonesia and Bali Residents with a US LLC
Indonesia has a US tax treaty in force and issues an NPWP, yet neither removes Form 5472. See what Bali-based LLC owners report and what goes in the FTIN box.
Form 5472 for Malaysia Residents with a US LLC
No comprehensive US-Malaysia tax treaty is in force, and that changes nothing about Form 5472. See what it does change and what goes in the FTIN box.
Form 5472 for Philippines Residents with a US LLC
Philippines-based US LLC owners still file Form 5472 yearly. See what the US treaty changes, when your BIR TIN goes in the FTIN box, and why BIR filings don't replace it.
Form 5472 for Portugal Residents with a US LLC
Portugal residents with a US LLC file Form 5472 and a pro forma 1120. Your NIF goes in the FTIN box, and NHR is closed — here is what replaced it.
Form 5472 for Thailand Residents with a US LLC
A US-Thailand tax treaty is in effect and Thailand issues a personal TIN. Neither removes Form 5472. See what goes in the FTIN box from Thailand.
Form 5472 for Vietnam Residents with a US LLC
No US-Vietnam tax treaty is in force, and Vietnamese tax codes became personal ID numbers in 2025. What Vietnam-based LLC owners file on Form 5472.
How to Offer Form 5472 Filing as a Service to Your Clients
Scope, price and describe a Form 5472 filing service for your own clients. Worked per-filing arithmetic on our $149 fee, and what to leave out.
Formed With Stripe Atlas, doola or Firstbase? Who Files Your Form 5472
Your formation service formed the LLC. Whether it also files Form 5472 depends on the plan you bought. What each provider's own pages say, checked today.
Is a US LLC Really Tax-Free for Digital Nomads?
Often no US income tax, but never no US filing: the LLC still owes Form 5472 with a $25,000 penalty, and your residence country may tax the profit.
US LLC vs Estonian OÜ vs UAE Free-Zone Company: Annual Filing Burden
What a US LLC, an Estonian OÜ and a UAE free-zone company each file every year, where and by when, sourced to the IRS, Estonia and the UAE.
BOI Reporting for a Foreign-Owned US LLC in 2026
FinCEN's August 2026 final rule exempts US-formed LLCs from BOI reporting, even if wholly foreign-owned. What still applies, and how to spot scam letters.