Clear, structured guidance for foreign-owned U.S. LLCs and non-residents who want to file correctly, timely and avoid IRS trouble.
Most compliance problems we see are not caused by bad intent. They happen because U.S. filing rules change depending on your entity type, ownership, and where the work and income actually occur. For foreign owners, the confusion multiplies: you may be operating from abroad, earning income from different sources, and hearing contradictory advice about whether you “need to file at all.”
This hub page exists to bring order to that confusion.
Our goal is not to make you file everything. It is to help you file what is required, file it correctly, and document your position in a way that stands up to IRS scrutiny.
This category is especially relevant if you are:
A foreign owner of a U.S. LLC (single-member or corporation)
A foreign partner in a U.S. multi-member LLC
A foreign corporation/ company doing business in the U.S.
A multi-member LLC that must file Form 1065 and issue K-1s to partners
A non-resident who need to file Form 1040-NR due to FDAP income
A non-resident who needs to claim tax refund and/treaty benefits
A business unsure whether it should file Form 5472, 1120, 1065, or 1040-NR
A taxpayer who needs an extension or has missed a filing deadline
A business that received an IRS Notice and wants to respond correctly
A business that has over due returns to file
An entity that has received notice of penalty from the IRS
If you’re unsure where you fit, that’s normal — and it’s exactly why structured review matters.
U.S. filings are not just paperwork. They create your compliance record.
Missing or incorrect returns may lead to:
IRS penalties for late or incomplete filings
Delayed refunds or rejected returns
Complications when applying for EIN/ITIN or opening U.S. banking
IRS notices that require time-sensitive responses
Ongoing compliance problems that become harder to fix over time
The right approach is to get the structure right early — and keep filings consistent year after year.
Browse all services currently available under this category.
Form 5472 with pro forma Form 1120 is one of the most commonly missed compliance filings for foreign-owned U.S. businesses. We help clients understand whether the filing applies, identify related parties and reportable transactions, and handle the filing correctly and timely.
Filing decisions are connected.
For example:
An ITIN may be needed before a non-resident can properly file 1040-NR.
A multi-member LLC may need Form 1065 even if partners live abroad.
A single-member LLC’s reporting can change depending on elections and ownership.
Extensions can protect you from late filing penalties, but only if filed correctly and supported by proper payment planning.
IRS notices often arise from inconsistencies between returns, information reporting, and identity records (EIN/ITIN).
When these areas are handled as one system — not isolated tasks — compliance becomes simpler and more defensible.
Taxivo specializes in U.S. compliance for foreign-owned LLCs and non-resident clients. We focus on filing accuracy, consistent reporting positions, and clear documentation — because those are the factors that protect you long-term.
Clients choose us because we:
Explain what applies and what does not
Prepare filings carefully and consistently
Guide clients through IRS processes calmly and professionally
Believe in preemptive compliance rather than reactionary filings
Our approach is practical: file correctly, document properly, and keep compliance stable year after year.
Quick answers to common questions about this category.
Possibly. Filing depends on your income type, income source, entity structure, and specific U.S. filing rules. Non-residents often have filing obligations even while living abroad.
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If you’re unsure whether you should file 1040-NR, 1065, 1120, or something else — or you need help responding to an IRS notice — we can review your situation and guide you clearly.
Non-resident filing often involves technical issues around income source, withholding, business ownership, and treaty questions. We help non-resident clients understand when Form 1040-NR applies and how the filing should be handled properly.
Multi-member LLCs and partnerships often face filing issues that go beyond basic bookkeeping. We help prepare Form 1065 carefully, including partner reporting, allocations, and related compliance issues.
Corporate tax filing can become technical quickly, especially where foreign ownership or cross-border issues are involved. We help businesses prepare Form 1120 with a practical and compliance-focused approach.
Foreign corporations with U.S. tax exposure often need careful review before a filing position can be determined. We help clients understand whether Form 1120-F applies and how to handle the return clearly and correctly.
A return can be filed on time and still need to be corrected later. We help clients review whether amendment is appropriate and handle the corrected filing in a clear and structured way.
Missed tax returns can create growing compliance problems if they are left unresolved. We help individuals and businesses review overdue filing years and build a practical path back into compliance.
When more time is needed, the correct extension should be filed before the deadline passes. We help individuals and businesses understand which extension applies and what the extension does and does not protect.
A refund is not always automatic just because too much tax was paid or withheld. We help clients review whether a refund claim is available and how it should be presented properly.
An IRS notice should never be ignored, but it also should not be approached in panic. We help clients understand what the notice means, what response is needed, and how to address the underlying issue clearly.
An IRS penalty does not always mean the issue is final. We help clients review whether relief may be available and support the next step where penalty abatement or other relief appears worth pursuing.
Usually, no. An extension generally extends the time to file, not the time to pay. Payment planning still matters to avoid interest and penalties.
Most multi-member LLCs treated as partnerships must file Form 1065 annually. There are limited exceptions, but they require careful review.
Do not ignore it. Most notices have deadlines. A correct response depends on the notice type and the facts behind your filing history.
Yes. Inconsistent filings create compliance noise and may trigger notices or longer-term complications. It’s usually easier and cheaper to get the filing position right early.