Resource Hubs
International Tax Resource Hubs
Each hub brings together the answers, forms, penalties, articles, tax cases and country guides for one area of U.S. international taxation.
Start from your situation
“I am from Mexico and own a Wyoming LLC.”
- 1Country guide · Mexico: U.S. Businesses Owned by Residents of Mexico
- 2Answer · Does a foreign-owned LLC need to file a U.S. tax return if it had no income?
- 3IRS form · Form 5472
- 4Tax case · A Wyoming LLC Owned by a Nonresident: The Form 5472 Requirement the Owner Did Not Know About
- 5Service · Foreign-Owned U.S. Businesses
“I formed a U.S. LLC but had no revenue.”
“I received a $25,000 Form 5472 penalty.”
- 1Penalty · Form 5472 penalty
- 2Answer · Can the $25,000 Form 5472 penalty be removed?
- 3Penalty · Reasonable cause for penalty relief
- 4Tax case · Our Client Received a $25,000 Form 5472 Penalty. Here's How We Responded
- 5Service · IRS Notices & Corrections
“I moved from Europe to Florida.”
- 1Answer · When does a foreign person become a U.S. tax resident?
- 2Answer · How does the Substantial Presence Test work?
- 3Article · Your First U.S. Tax Year After Moving: Dual-Status Returns and the Elections That Change Them
- 4Resource hub · U.S. Tax Residency Center
- 5Service · Foreign Individuals with U.S. Tax Needs
“I am an American living abroad.”
- 1Answer · Does a U.S. citizen living abroad still have to file a U.S. tax return?
- 2Answer · When are U.S. tax returns due for Americans living abroad?
- 3IRS form · Form 2555
- 4Resource hub · U.S. Expat Tax Center
- 5Service · Americans Abroad
“I own foreign companies but now live in the United States.”
- 1Answer · I moved to the U.S. and still own my foreign company. What changes?
- 2IRS form · Form 5471
- 3Glossary · Controlled Foreign Corporation
- 4Article · Moving to the U.S. With a Foreign Company: Form 5471, CFC & GILTI Tax Planning
- 5Service · International Tax
“I have foreign bank accounts.”
- 1Answer · Who has to file an FBAR?
- 2IRS form · FBAR (FinCEN Form 114)
- 3Article · FBAR vs. Form 8938: What Is the Difference?
- 4Penalty · FBAR penalties
- 5Service · Foreign Asset Reporting
“I am a foreign entrepreneur selling products in the United States.”
- 1Answer · Does a foreigner selling through Shopify owe U.S. tax?
- 2Answer · Does storing inventory in the United States create a U.S. tax obligation?
- 3Glossary · U.S. Trade or Business
- 4Article · Selling on Amazon or Shopify to U.S. Customers From Abroad: U.S. Tax Obligations
- 5Service · Foreign-Owned U.S. Businesses
Resource hubs by topic
- Foreign-Owned U.S. Business and LLC Tax CenterEverything a non-U.S. owner of a U.S. LLC or corporation needs in one place: when a return is required even with no income, how Form 5472 and the pro forma Form 1120 work, when business income becomes taxable in the United States, how money moves between owner and company, and what happens when a filing is missed.
- Form 5472 Resource CenterForm 5472 is the filing most often missed by foreign owners of U.S. LLCs, and the $25,000 penalty makes it the most costly. This center brings together direct answers, the form guide, penalty and relief information, related articles and anonymized tax cases so you can understand your situation quickly.
- U.S. Tax Guide for Foreign IndividualsFor people who are not U.S. citizens: nonresidents with U.S. income, investors, visa holders and families moving to the United States. Start with the questions below to learn whether you are a resident or nonresident for tax purposes, which return applies, how withholding and treaties work, and what changes once you become a U.S. tax resident.
- U.S. Expat Tax CenterU.S. citizens and green card holders are taxed on worldwide income wherever they live. This center explains filing requirements and deadlines abroad, the Foreign Earned Income Exclusion and the foreign tax credit, foreign account reporting, and the options available when past years were never filed.
- International Information Reporting CenterU.S. taxpayers with foreign bank accounts, foreign companies, partnerships, trusts, gifts or investment funds often have reporting obligations even when no tax is owed. This center maps each filing — FBAR, Form 8938, 5471, 8865, 8858, 8621, 3520 and 3520-A — to the situations that trigger it and the penalties for missing it.
- U.S. Tax Residency CenterWhether you are a U.S. tax resident decides whether the United States taxes only your U.S. income or your worldwide income. Learn how the green card test and the Substantial Presence Test work, which exceptions can apply, what happens in your first and last U.S. tax years, and how treaties can affect the result.
- Foreign Investment in U.S. Real Estate Tax CenterFor non-U.S. buyers, owners and sellers of U.S. property: how rental income is taxed and reported, when a U.S. return is required, how FIRPTA withholding works on a sale and how to recover excess withholding, and how ownership through an LLC or corporation changes the filings.
- International Tax Penalty CenterPenalty relief is never automatic and results depend on the facts. The pages below explain how penalties work and what options may exist — they are not a promise of any outcome.
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