Structured guidance for foreign-owned U.S. businesses navigating international tax exposure.
If you own or operate a U.S. LLC as a non-resident, you have likely encountered conflicting advice about what must be filed, what can be ignored, and what might trigger penalties.
Cross-border tax compliance is rarely straightforward. The rules differ depending on ownership structure, income type, treaty position, and business activity. Many foreign founders assume that if they do not live in the United States, U.S. tax rules do not apply. In practice, that assumption often leads to unnecessary exposure.
Our role is not to file everything. It is to help you understand what genuinely applies to your situation — and to ensure your U.S. compliance is structured correctly from the beginning.
This category of services is particularly relevant for:
Foreign individuals who own U.S. LLCs or partnerships
Non-resident entrepreneurs earning U.S.-source income
U.S. entities with foreign ownership or international transactions
Businesses unsure whether IRS information returns apply
Online businesses selling into multiple U.S. states
Foreign owners evaluating U.S. tax treaty implications
If you are unsure whether certain filings apply to your business, that uncertainty itself is a reason to seek structured review.
Cross-border tax exposure is not always obvious, but it can carry serious consequences if misjudged.
Failure to properly evaluate international reporting requirements may result in:
IRS penalties for missed information returns
Withholding errors or incorrect tax positions
State-level sales tax assessments
Filing inconsistencies that complicate future compliance
The objective is not to over-comply. It is to comply accurately and proportionately.
Proper analysis protects your business while avoiding unnecessary filings.
This hub is built for individuals and businesses dealing with foreign accounts, foreign corporations, and international tax positions that require careful review. Each of the following services addresses a specific aspect of cross-border exposure. Together, they provide a structured compliance framework.
Certain U.S. persons with foreign financial accounts must file FBAR when the aggregate value of those accounts exceeds the reporting threshold during the year. This is a separate filing obligation and is not filed with the federal income tax return.
We review foreign account ownership, signature authority, and reporting thresholds to determine whether FBAR filing is required and how it fits into your broader U.S. compliance position.
This service helps you:
Review whether FBAR filing is required
Identify reportable foreign accounts correctly
Clarify how FBAR differs from Form 8938 and other disclosures
Cross-border compliance issues rarely exist in isolation.
For example:
A foreign-owned LLC may require an information return review before determining whether a treaty position is available.
Sales activity across states may influence income reporting and overall tax exposure.
Ownership structure affects both IRS reporting and treaty analysis.
A structured review ensures that these areas are evaluated together, not in fragments.
This integrated approach reduces risk and improves long-term compliance clarity.
Taxivo focuses on U.S. tax compliance for foreign-owned businesses and non-resident individuals. Cross-border issues are not treated as side services — they are part of our core specialization.
We approach international compliance with:
Careful evaluation of ownership and reporting exposure
Practical understanding of IRS filing requirements
Structured guidance grounded in real-world compliance experience
Our goal is to provide clarity, not complexity
If you are uncertain whether your business has U.S. information reporting, sales tax, or treaty exposure, we can help you evaluate your position clearly and carefully.
Quick answers to common questions about this category.
Not necessarily. Tax liability depends on income type, source, structure, and applicable treaty provisions. However, filing obligations may still exist even if no tax is ultimately owed.
Information return requirements depend on ownership, transactions, and entity classification. A structured review is often required to determine whether specific forms apply.
No. Economic nexus rules may create sales tax obligations based on revenue or transaction thresholds, even without physical presence.
Treaties may reduce or modify tax liability, but they do not automatically eliminate filing obligations. Proper analysis and reporting are still required.
The United States maintains income tax treaties with many countries to avoid double taxation, but treaty benefits depend on specific facts, accurate interpretation of treaty provisions and proper application of those provisions and conditions.
We analyze relevant treaty provisions based on your country of residence, income type, and business activity to determine how they affect your U.S. tax and reporting obligations.
This service helps you:
Evaluate treaty-based tax positions
Understand permanent establishment implications
Clarify withholding and reporting responsibilities
U.S. persons who are directors, or shareholders in foreign corporations must file Form 5471 and the required schedules to remain compliant. The filing depends on ownership, control, filer category, and the reporting scope applicable to foreign corporation.
We review the ownership structure, determine the correct filer category, and assess the reporting requirements so the filing is handled clearly and correctly.
This service helps you:
Determine whether Form 5471 filing applies
Identify the correct filer category and schedules
Clarify related international reporting obligations
Certain U.S. persons with foreign disregarded entities or foreign branches must file Form 8858 and the required schedules to satisfy U.S. international reporting rules. The filing depends on the ownership structure, filer category, and the reporting scope that applies to the foreign entity or branch.
We review the structure, determine whether Form 8858 applies, and assess the reporting requirements so the filing is handled clearly and correctly.
This service helps you:
Determine whether Form 8858 filing applies
Identify the correct filer category and required schedules
Clarify related international reporting obligations