taxnon-residentus-llc
How a Non-Resident-Owned US LLC Is Taxed (2026)
Two questions decide a non-resident's US tax on a single-member LLC: US trade or business, and income source. Plus Form 5472, 1040-NR, FDAP and treaties.
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exit-planningdissolutionnon-resident
Closing a Foreign-Owned US LLC: Dissolution, Final 5472, and the EIN Reality (2026)
What closing a foreign-owned US LLC actually requires: state-level Articles of Dissolution, federal final Form 5472 + Pro Forma 1120 with Part V dissolution transactions, and the EIN closure letter — plus the different federal layer (Form 1065, K-1s, section 1446 withholding) that applies once the LLC has two or more members. The structural reality of the 'do nothing' option.
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