Non-resident guides
13 practical guides on Non-resident for foreign-owned US LLC owners.
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.
EIN Application Checklist for a Foreign-Owned US LLC
Use this EIN checklist after forming a US LLC: legal name, responsible party, Form SS-4 answers, international submission route, and records.
How Much Does an EIN Cost? Free IRS Application vs Service
An EIN is free from the IRS. Compare the direct application routes with Form SS-4 preparation and international handling for a $149 service fee.
Who Is the EIN Responsible Party for a Foreign-Owned LLC?
Learn who belongs on Form SS-4 as the responsible party, why a formation agent cannot be named, and what foreign owners enter on line 7b.
ITIN Application Checklist for Non-Residents
Use this ITIN application checklist to confirm eligibility, Form W-7 documents, tax-return requirements, passport options, and the next step.
How Much Does an ITIN Cost? IRS Fee vs CAA Service
The IRS charges no ITIN issuance fee. Compare free application routes with a $349 CAA service and see what professional ITIN help should include.
How Long Does an ITIN Take? Processing Time and Delays
See the current IRS ITIN processing window, what the status page means, when to follow up, and how to prevent avoidable Form W-7 delays.
How to Fill Out Form SS-4 for a Foreign-Owned LLC
Complete Form SS-4 line by line for a foreign-owned single-member LLC, including line 7b, entity type, common blanks and submission routes.
Nevada LLC Non-Resident Annual Fees and Filings
A Nevada LLC needs an annual list and business license renewal, while foreign owners may also owe Form 5472. See the complete checklist.
New Mexico LLC Non-Resident Annual Requirements
A New Mexico LLC has no annual report, but a foreign owner may still need Form 5472. See the state, federal, and nexus checklist.
Does a Foreign-Owned US LLC Pay US Tax?
Foreign-owned US LLC tax depends on US trade or business and income sourcing, but Form 5472 filing can still apply when no federal income tax is due.
How to Get an EIN for a US LLC Without an SSN or ITIN
No SSN or ITIN? You can still get an EIN via Form SS-4. Learn what to write on line 7b, the fax number to use, and how long approval takes.