Tax Planning
Tax Planning for International Entrepreneurs
Understand how taxes work when you live and do business across borders.
The 183-Day Rule →
How tax residency is determined and how perpetual travelers can legally minimize their tax obligations.
Countries Without Income Tax →
A guide to countries that don't tax personal income—and what to consider before moving.
World Taxation Systems →
Understanding territorial vs. worldwide taxation and how different countries tax their residents.
Tax Compliance for US LLCs
If you own a US LLC as a non-resident, you have specific tax obligations—even if you don't owe any US income tax.
Form 5472
Foreign-owned single-member LLCs must file Form 5472 with a Pro Forma 1120 annually with the IRS. This informational return reports transactions between the LLC and its foreign owner.
Deadline: April 15 (with automatic extensions available)
Penalty for not filing: $25,000 per form
We offer Form 5472 filing services →
State Taxes
State tax obligations depend on where your LLC is formed and where it does business. Most single-member LLCs in Wyoming, Delaware, and New Mexico have minimal state tax obligations.
Disclaimer
This information is for educational purposes only and does not constitute tax advice. Consult a qualified tax professional for advice specific to your situation.