U.S. tax for businesses and entities

We prepare federal and state income tax returns for U.S. C corporations and S corporations. This includes corporations with foreign shareholders, foreign operations, or cross-border transactions that bring the international reporting rules into play.

We prepare U.S. partnership and multi-member LLC returns, including the international schedules. This covers foreign partners, withholding under sections 1446(a) and 1446(f), and the K-2 and K-3 reporting that now applies to most partnerships with cross-border facts.

When a U.S. person owns enough of a non-U.S. company, the company's financial results become part of the owner's U.S. filing. We prepare Form 5471 in all its categories, run the GILTI and Subpart F calculations, and advise on elections such as section 962 that can change the result.

This is a core part of our work, particularly for owner-managed companies in Canada, Hong Kong and across Asia.

Non-U.S. persons investing into the United States — through a Delaware LLC, a U.S. subsidiary, or U.S. real estate held in an entity — have their own reporting obligations. We prepare Form 5472 to disclose related-party transactions, returns for foreign corporations with U.S. business (Form 1120-F), and advise on the related withholding questions.

U.S. persons with interests in non-U.S. partnerships may need to file Form 8865, which is similar to Form 5471 in scope and in penalty exposure. We determine the filing category and prepare the return alongside your Form 1040 or entity filings.

How an entity is classified for U.S. purposes — corporation, partnership or disregarded entity — affects the tax treatment of everything below it. We advise on check-the-box elections when structures are set up or reorganized, prepare Form 8832, and pursue late-election relief where a deadline has already passed.