税务与合规
22 篇相关文章
大多数国际创始人成立 LLC 后就忽略联邦税务义务，直到出问题。重要的几项——FinCEN BOI 报告、Form 5472 与 Form 1120、单一成员披露规则、销售税关联、税收协定立场——同样适用于非居民。本主题涵盖你欠什么、何时欠以及罚款的样子。
发布于 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
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发布于 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
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发布于 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
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发布于 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,
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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,
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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
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发布于 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.
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