Open an LLC with US and Non-US Owners
A U.S. limited liability company (LLC) generally has no restrictions on who can be an LLC member. Many LLCs are structured with both U.S. and non-U.S. ownership.
What are Reportable Transactions on IRS Form 5472
The IRS Form 5472 is used to disclose non-U.S. ownership and reportable transactions with foreign parties. This article and video discuss what types of reportable transactions need to be disclosed on Form 5472.
Foreign Owned Multi-Member LLC – How to Report on Form 1065 for 2020 Tax Year
A multi member LLC is treated as a partnership for federal tax purposes. This article and video covers the basics of partnership taxation with nonresident owners and how to report on a Form 1065 for the 2020 tax year.
Taxation of LLCs – Difference Between US and Foreign LLC
The LLC is a popular choice of entity inside and outside of the U.S. However, the tax treatment and default rules are not always the same with U.S. and foreign LLCs.
Foreign-Owned Multi Member LLC – Do you Need Form W-9 or Form W-8IMY?
A multi-member LLC is treated as a partnership for federal tax purposes, unless it files an election otherwise. For a foreign-owned multi-member LLC, which withholding certificate do you use?
How to File Form BE-13 for Foreign Direct Investment Into the United States
When a U.S. company is formed or acquired and has foreign ownership, the entity must disclose the beneficial foreign owners to the U.S. Bureau of Economic Analysis (BEA).