税務とコンプライアンス
22 本の記事
ほとんどの海外創業者は LLC を設立後、何かが壊れるまで連邦税務義務を無視します。大きなもの — FinCEN BOI レポート、Form 1120 と Form 5472、シングルメンバー開示ルール、売上税ネクサス、租税条約のポジション — は非居住者にも適用されます。このクラスタでは、何を、いつ、ペナルティはどう見えるかを扱います。
公開 2026-04-16 · 12 min read
Form 1116 lets a US taxpayer reduce US tax on foreign-source income by the amount of foreign income tax already paid on that same income. For a non-resident LLC
記事を読む →
公開 2026-04-14 · 12 min read
Form 8832 lets an eligible entity — an LLC or a foreign entity not on the "per se corporation" list — elect how it is taxed for US federal purposes. The form co
記事を読む →
公開 2026-04-12 · 13 min read
The US-China income tax treaty was signed in 1984 and took effect in 1987 — older than most modern US treaties and without a Limitation-on-Benefits article. Art
記事を読む →
公開 2026-04-10 · 13 min read
The US-Japan income tax treaty signed in 2003 and materially amended by the 2013 Protocol (effective 30 August 2019) governs how dividends, interest, royalties,
記事を読む →
公開 2026-04-08 · 11 min read
The American Rescue Plan Act of 2021 lowered the 1099-K threshold from $20,000 and 200 transactions down to $600 with no transaction count. The IRS then phased
記事を読む →
公開 2026-04-07 · 12 min read
"Foreign qualification" means registering your Wyoming LLC to do business in another US state where it has nexus. Triggers include employees, physical inventory
記事を読む →
公開 2026-04-06 · 13 min read
Estimated quarterly tax (Form 1040-ES for individuals, Form 1120-W for C-corps) is owed by LLC owners whose withholding does not cover their liability. This art
記事を読む →
公開 2026-04-06 · 11 min read
Applying for an ITIN involves Form W-7, passport certification, and a supporting tax return. The process takes 7 to 14 weeks depending on your method. Here is h
記事を読む →
公開 2026-04-05 · 12 min read
US founders routinely compare S-corp vs C-corp election for their LLC to pick the "best" tax structure. For a non-resident LLC owner the debate is moot — Intern
記事を読む →
公開 2026-04-04 · 12 min read
Amazon collects sales tax in marketplace facilitator states, but that does not eliminate your obligations. You still must register, file returns, and maintain r
記事を読む →
公開 2026-04-04 · 12 min read
Form 1042-S is the IRS information return a US withholding agent uses to report US-source income paid to a foreign person. A foreign-owned Wyoming LLC can end u
記事を読む →
公開 2026-04-03 · 11 min read
The penalty for not filing Form 5472 is $25,000 per form per year. The IRS discovers non-filers through CRS/FATCA data exchange, bank W-8 reporting, and EIN cro
記事を読む →
公開 2026-04-02 · 12 min read
W-8BEN-E is the form a foreign entity gives to a US withholding agent to establish non-US status and, where applicable, claim treaty benefits. Non-resident-owne
記事を読む →
公開 2026-03-11 · 10 min read
Not every CPA understands foreign-owned LLCs. Here is how to find one who does: the qualifications that matter, 15 questions to ask in your first consultation,
記事を読む →
公開 2026-02-16 · 9 min read
Every Wyoming LLC must file an annual report with the Secretary of State and pay a minimum $60 fee. Miss it, and your LLC faces a $50 late penalty, then adminis
記事を読む →
公開 2026-02-12 · 11 min read
Form 5472 is an IRS information return that every foreign-owned single-member LLC must file annually. It reports transactions between your LLC and its foreign o
記事を読む →
公開 2025-12-21 · 10 min read
Form 5472 filing is not a DIY project. But your CPA cannot file it without the right documents from you. Here is exactly what to prepare before your appointment
記事を読む →
公開 2025-12-11 · 10 min read
The United States has tax treaties with over 60 countries that can reduce withholding tax rates on certain types of income. But treaty benefits do not apply aut
記事を読む →
公開 2025-11-30 · 10 min read
A missed annual report triggers a chain reaction: administrative dissolution, bank KYB re-checks, frozen accounts, and Amazon seller verification. Here is the f
記事を読む →
公開 2025-11-26 · 11 min read
Foreign-owned Wyoming LLCs face multiple annual deadlines across federal and state filings. Missing any one of them triggers penalties, dissolution risk, or com
記事を読む →
公開 2025-10-16 · 12 min read
Sales tax nexus means your business has a sufficient connection to a state that the state can require you to collect and remit sales tax. If you sell through Am
記事を読む →
公開 2025-09-06 · 10 min read
An ITIN is an Individual Taxpayer Identification Number issued by the IRS to individuals who need a US tax ID but are not eligible for a Social Security Number.
記事を読む →