Income Tax Returns, IRS Notices & Penalty Abatement

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.

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.

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.