Form 1040-NR guides
5 practical guides on Form 1040-NR for foreign-owned US LLC owners.
How to Fill Out Form W-7 as a Nonresident LLC Owner
Fill out Form W-7 correctly as a nonresident LLC owner: choose the right reason, match your documents, and submit a complete ITIN package.
How to Refund 30% Withholding on Form 1042-S
A 30% Form 1042-S withholding entry is refundable only when it exceeds the correct US tax. Learn the Form 1040-NR and ITIN claim process.
When Does a Nonresident Actually Need an ITIN?
Many nonresidents do not need an ITIN. Use this decision guide to separate real US tax needs from LLC, EIN, banking and Form 5472 myths.
ITIN for Non-Resident Owners of US Rental Property
Learn when a non-resident landlord may need an ITIN, how Form 1040-NR and the section 871(d) election fit, and what a Form W-7 package requires.
Form 5472 vs Form 1040-NR: Which Does a Foreign LLC Owner File?
Form 5472 reports an LLC's related-party transactions; Form 1040-NR reports a nonresident owner's US income. See when one or both apply.