International & Cross-Border Tax Compliance

An Individual Taxpayer Identification Number (ITIN) is required for certain foreign individuals who have U.S. tax filing obligations but are not eligible for a Social Security number. For nonresident founders of U.S. LLCs, ITIN requirements often arise when individual tax returns must be filed or when partnership income is allocated through Schedule K-1. An ITIN is not a work authorization and does not change immigration status. It is a tax identification number used strictly for federal tax reporting. Our role is to determine whether an ITIN is required and to coordinate the application with the appropriate tax filing.

Foreign-owned U.S. LLCs and certain U.S. corporations are required to file IRS information returns even if they had no income or business activity during the year. The most critical of these are Form 1120 (U.S. Corporation Income Tax Return – pro forma) and Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation or Foreign Corporation Engaged in a U.S. Trade or Business). These filings are not optional. Failure to file or filing incorrectly can result in automatic IRS penalties starting at $25,000 per year, per entity, with no tax-due threshold. Our Information Return Filing Service ensures foreign-owned U.S. entities meet strict disclosure requirements imposed by the Internal Revenue Service, protecting owners from severe penalties and long-term compliance risk.

The United States has income tax treaties with more than 60 countries, designed to prevent double taxation, reduce withholding tax, and clarify taxing rights between countries. These treaties can significantly impact how income such as dividends, interest, royalties, business profits, employment income, and capital gains is taxed. However, treaty benefits are not automatic. Incorrect interpretation or improper application can result in denied refunds, IRS notices, penalties, or loss of benefits—especially for non-residents, foreign investors, and cross-border businesses. Our Tax Treaty Research & Analysis Service provides precise, country-specific treaty interpretation, aligned with IRS regulations and enforcement practices of the Internal Revenue Service, so you can apply treaty benefits confidently and compliantly.

Sales tax nexus determines where your business is legally required to register, collect, and file sales tax in the United States. With the rise of e-commerce and post-Wayfair enforcement, nexus can be created not only by physical presence but also through economic activity, inventory storage, employees, affiliates, or marketplace sales. Many businesses unknowingly create nexus in multiple states, leading to unregistered tax exposure, back taxes, penalties, interest, and audit risk. Our Nexus Analysis Service provides a comprehensive, state-by-state evaluation of your business activities to identify exactly where you have nexus, where you must register, and where you do not—giving you clarity, compliance, and strategic control.