Non-resident guides
18 practical guides from Form5472 Prep on Non-resident for foreign-owned US LLC owners.
Find your country: Form 5472 by country
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.
IRSN vs ITIN: What a Temporary IRS Number Means
An IRSN is not an ITIN. Learn why the IRS may process a return under a temporary number after a W-7 rejection and what to disclose when reapplying.
No ITIN Yet? File an Extension and Pay Tax Anyway
You can request a federal tax extension and make estimated payments without an ITIN. Learn which forms to use and why Form W-7 stays separate.
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.
ITIN Expired? How to Renew It
An ITIN expires after three tax years of non-use. Check your last-use year, learn when renewal is needed, and submit the right W-7 package.
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.