How do I get my FIRPTA withholding refund? $90K was withheld but my actual tax is only about $20K.
I sold a condo in New York for $600K earlier this year through my foreign-owned LLC. The buyer withheld $90,000 (15%). My CPA calculated my actual capital gains tax at about $20,000. So I'm owed roughly $70,000 back from the IRS. How do I actually get this refund? What forms do I file? How long does it take? I've heard horror stories about FIRPTA refunds taking over a year. Is there anything I can do to speed it up? This is a LOT of money to have tied up.
What is Section 1446 withholding and how does it apply to foreign LLC members?
I am a foreign partner in a multi-member LLC that is treated as a partnership for U.S. tax purposes. I was told that the LLC must withhold tax on my share of the partnership's effectively connected income under Section 1446. How does this withholding work? What rate applies, and how does it interact with my actual tax liability when I file my U.S. return?
How does treaty transparency work for disregarded LLCs?
I have a single-member LLC in the U.S. that is disregarded for U.S. tax purposes. My tax advisor says that to claim treaty benefits, the LLC must be treated as transparent by both the U.S. and my home country. What does treaty transparency mean, and what happens if my home country does not recognize the LLC as transparent? Could I lose my treaty benefits entirely?
Tax residency determination for visa holders
I have been in the U.S. on different visa types over the past few years, including F-1, H-1B, and now I am on an L-1. I am confused about how the IRS determines my tax residency with these visa changes. Does each visa type affect the substantial presence test differently? I need to understand if I am a resident or nonresident alien for tax purposes this year so I can file correctly.
My foreign-owned LLC has remote employees in 4 states — how do I handle multi-state payroll?
I own a foreign LLC and my team is fully remote across the U.S. — I have employees in New York, Texas, Oregon, and Florida. Each state seems to have completely different payroll tax rules. Do I need to register as an employer in all four states? What about states with no income tax vs. those with high income tax? This is getting really complicated and I'm worried I'm missing something. Is there a way to simplify multi-state payroll compliance?
What is a dual-status tax return and when do I need to file one?
I got my green card in July 2025 after living in the U.S. on a work visa. My accountant says I need to file a 'dual-status return' for 2025. I've never heard of this before. What exactly is a dual-status return? Is it two separate returns? Do I file as both a resident and nonresident on the same form? I also own an LLC — how does dual-status affect my business income reporting?
What transfer pricing documentation do I need to avoid penalties under IRC 6662(e)?
I've been reading about 'contemporaneous documentation' requirements for transfer pricing and I'm confused about what I actually need to prepare. My foreign-owned LLC does about $500K in revenue with intercompany transactions totaling about $100K per year. Do I need a full-blown transfer pricing study like multinational corporations prepare? What are the specific documentation rules under IRC 6662(e) and how detailed does it need to be?
How do totalization agreements prevent double Social Security tax on my LLC income?
I am a foreign national working through my U.S. LLC, and I am being asked to pay both U.S. Social Security/Medicare taxes and social insurance contributions in my home country. I heard that totalization agreements can prevent this double taxation. How do these agreements work, and which countries have them with the United States?
Which countries have estate tax treaties with the U.S. and how do they help NRA LLC owners?
I've heard that some countries have estate tax treaties with the United States that can significantly reduce the estate tax burden for non-resident aliens. Which countries have these treaties? What do they typically provide? I'm trying to figure out if my country (Netherlands) has a treaty that would help me with my U.S. LLC ownership.
What does 'trade or business within the United States' mean under IRC 864(b)? My tax advisor says this determines everything.
I'm an Australian freelance developer with a Wyoming LLC. I do all my work remotely from Melbourne but have U.S. clients who pay my LLC. My tax advisor says whether I'm engaged in a 'trade or business within the United States' under IRC 864(b) is the most important question for my tax situation. If I am, I might owe U.S. tax. If I'm not, I might owe nothing. But I can't find a clear definition of what counts. Does having a U.S. LLC automatically mean I'm in a U.S. trade or business?
Digital nomad with U.S. LLC: tax by visa status
I am a digital nomad who travels the world while running my online business through a U.S. LLC. I do not have a fixed residence and I enter the U.S. occasionally on ESTA or B-1 visa. My clients are both in the U.S. and abroad. How does my tax situation work when I do not have a permanent visa or fixed location? Does the number of days I spend in the U.S. determine my tax obligations?
What should a founder sort out first when starting a business in Japan?
I need the practical Japan setup order, especially for a foreign founder or foreign parent. Please explain when a representative office is too limited, how branch and subsidiary options differ in practice, and which tax notifications need to follow registration so the business does not launch half-formed.
Form 8938 vs FBAR: what exactly is the difference and do I need both?
I've been filing FBARs for my foreign bank accounts for years. Now my new tax preparer says I also need Form 8938. This seems like double reporting the same information. What is the actual difference between these two forms? They both ask about foreign accounts. Is the IRS just trying to catch people who skip one of them? Also, if I already filed my FBAR, can I just reference it on Form 8938 instead of filling out all the details again?
Can I avoid FIRPTA by having my LLC elect to be taxed as a C-Corporation?
I've read that if my LLC is treated as a domestic C-Corp, the corporation can sell the property and the gain is taxed at the corporate level at 21%. Then when I eventually take distributions, I'd pay FIRPTA on the stock sale rather than the property sale. Is this right? Some people say a C-Corp election can help you avoid FIRPTA entirely if you structure things right. Others say it creates double taxation. I'm a South Korean citizen with a $1.2M property in Los Angeles and trying to figure out the best structure before I sell in a couple years. What's the real story?
ITIN vs SSN for LLC owners on different visa types
I am confused about whether I need an ITIN or SSN for my U.S. LLC. I have been told that some visa types qualify for an SSN while others require an ITIN. What determines which tax identification number I should get? How does having an ITIN versus an SSN affect my ability to open a bank account, file taxes, and operate my LLC? I am currently on a B-1 visa but may change status later.
How does French tax work for a freelancer, consultant or micro-entrepreneur?
I need the real France answer for solo activity. Please explain when the micro regime still fits, what the 2026 turnover thresholds look like, and why a freelancer should treat income tax, social charges and VAT as three connected decisions rather than one label.
How does the U.S.-UK tax treaty affect my foreign-owned LLC?
I am a UK tax resident who owns a single-member LLC in the United States. I want to understand how the U.S.-UK income tax treaty applies to my situation. What withholding rates apply to different types of income? Are there any special rules about how the UK views my disregarded LLC? I need clarity on the key treaty provisions.
How does the U.S.-Canada tax treaty apply to Canadian owners of U.S. LLCs?
I am a Canadian resident who owns a U.S. single-member LLC that provides consulting services. I know Canada and the U.S. have a tax treaty, but I have heard that Canada does not always recognize U.S. LLCs as transparent entities. How does this affect my ability to claim treaty benefits? What withholding rates apply to my income?
Green card holders: tax obligations for LLC owners
I recently received my green card and I own a single-member LLC. As a new permanent resident, I understand I now have to report worldwide income. What specific tax obligations do I have as a green card holder with an LLC? Are there any special reporting requirements I should know about, especially for my foreign bank accounts and assets? I want to make sure I am fully compliant from day one.
What is OFAC sanctions screening and how does it affect my foreign-owned LLC?
I am an Iranian-born Canadian citizen who owns a U.S. LLC. When I tried to open a bank account, they said my application needed 'OFAC screening.' A week later they told me my application was still under review because of my country of birth. I have been a Canadian citizen for 15 years and have never lived in Iran as an adult. Can my country of birth really affect my ability to use a U.S. LLC? What is OFAC and what are they checking? I am worried they will deny my account.
Can I gift my U.S. LLC interest and stocks to my children without U.S. gift tax as an NRA?
I'm a non-resident alien from South Korea and I own a U.S. LLC plus a substantial U.S. stock portfolio. I'm doing estate planning and my advisor suggested gifting these assets to my children now instead of leaving them in my estate. He says LLC interests and stocks are 'intangible property' so there's no U.S. gift tax. This sounds too good to be true. Is it actually correct? What about the income tax consequences?
My U.S. company pays royalties to a foreign entity. Do we need to file Form 1042?
My U.S. corporation licenses software from a company based in Ireland and pays them about $200,000 per year in royalties. We've been withholding 30% on these payments and depositing the tax with the IRS. Now I need to file the annual return. Is Form 1042 the right form? Do we also need to send something to the Irish company so they can claim a credit? This is all new territory for us.
Does my U.S. LLC create a permanent establishment under a tax treaty?
I am a nonresident alien who operates a consulting business through a U.S. LLC. I keep hearing that a permanent establishment (PE) in the U.S. could affect my tax treaty benefits and my overall tax liability. Does simply having an LLC in the U.S. automatically create a permanent establishment? How does this concept impact my withholding and tax obligations?
F-1 OPT students with a U.S. LLC: tax rules
I am an international student on F-1 OPT working for a tech company. I also want to start a freelance web development business through a U.S. LLC. Can I operate an LLC while on OPT, and does the work need to be related to my field of study? What are the specific tax rules for F-1 students who earn income through an LLC, especially regarding the FICA exemption?
What is Form 1042 and who needs to file it?
I run a U.S. company that pays freelancers abroad, including payments to a foreign-owned LLC. I received notice that I may need to file Form 1042 as a withholding agent. What exactly is this form, what does it report, and when is it due? I want to make sure I stay compliant with all IRS reporting requirements.
My parents overseas sent me $150,000 as a gift. Do I need to report this to the IRS on Form 3520?
I'm a U.S. citizen and my parents who live in India sent me $150,000 as a gift to help with a house down payment. I know gifts are generally not taxable to the recipient in the U.S., but a colleague mentioned I might need to file some kind of report with the IRS for large foreign gifts. Is this true? Would I owe any tax on this? The money came in two wire transfers of $75,000 each about a month apart.
How do I properly fill out Form W-8BEN-E for my foreign-owned LLC?
I need to submit Form W-8BEN-E to a U.S. client for my foreign-owned LLC. The form is very long and confusing with all the entity classifications and FATCA statuses. Can someone walk me through the key parts I need to complete? My LLC is a single-member entity treated as disregarded, and I am a tax resident of Australia.
H-1B visa holders owning a U.S. LLC
I am on an H-1B visa working for a tech company. I have a side business idea and want to form a U.S. LLC. I have heard conflicting information about whether H-1B holders can own an LLC. Can I form and own an LLC on an H-1B, and if so, what are the limitations? What are the tax implications of having LLC income in addition to my W-2 salary?
W-8BEN vs W-8BEN-E: Which form should a foreign LLC owner file?
I keep seeing references to both Form W-8BEN and Form W-8BEN-E for foreign persons receiving U.S. income. I own a single-member LLC in the U.S. as a nonresident alien individual. Which of these two forms is the correct one for me? Does it matter whether I am filing as an individual or as the LLC entity?
E-2 Treaty Investor visa and LLC requirements
I am from a treaty country and I am applying for an E-2 investor visa to start a business in the U.S. through an LLC. I have heard the investment must be substantial but I am unsure what that means for an LLC structure. What are the specific LLC requirements for an E-2 visa, and how does the LLC ownership affect my tax obligations? I want to understand both the immigration and tax sides before I invest.