US tax filing for foreign nationals & non-residents with an American business or investments
Expert US tax filing for non-residents. We optimize treaty benefits, advise on strategic structuring, and ensure your American business or investments work within your broader international strategy.
Comprehensive US tax solutions for foreign nationals
US business formation & compliance
Set up your US business structure correctly from the start and stay compliant year after year. We guide foreign nationals through LLC formation, EIN acquisition, and registered agent setup, then handle ongoing requirements like Form 5472, BOI reporting, and annual filings. Strategic structuring minimizes your US tax burden while ensuring you meet all IRS and state obligations without costly mistakes.
Form 1040-NR filing & treaty benefits
Optimize tax benefits across both the US and your home country. We help you determine what income you must report, properly classify Effectively Connected Income versus FDAP income, and handle accurate Form 1040-NR preparation. We identify and maximize available treaty benefits between the US and your home country that typical preparers overlook, helping ensure you're not taxed twice on the same income.
Investment income & portfolio reporting
Understand your US tax obligations on investment income and ensure proper reporting. We help you navigate the rules for US stocks, dividends, interest income, and capital gains, determining what's taxable and at what rate. Whether it's your US stock portfolio or a real estate sale with FIRPTA withholding, we handle the reporting and help you minimize what you owe.
“Online Taxman handled my complex tax scenario with impressive expertise and professionalism. I had many questions and special requests throughout the process, and they were consistently patient, clear, and responsive. Despite the complexity, they maintained a high level of professionalism and made me feel supported every step of the way. I would highly recommend them to anyone dealing with international or complicated tax matters.”
Our proven approach to international taxes
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Connect, your way
Connect with us in your preferred way – through a video call or by just answering a few questions. We'll assess your situation and come up with a clear plan.
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Meet your specialist
We match you with a dedicated expat tax expert who knows your situation and provides ongoing support throughout the year.
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File with confidence and ease
We tackle the complex calculations, forms, and optimizations. We submit everything to the IRS and states as needed, then track your refund or payment status.
Let's work together : Get expert guidance on your expat taxes
Frequently asked questions
Yes, if you're engaged in a trade or business in the United States, own a US business entity like an LLC, earn US-source income, or have investments that generate US income, you typically need to file Form 1040-NR. Filing requirements depend on your specific situation and the type of income you receive.
Effectively Connected Income is business income tied to a US trade or business, taxed at graduated rates similar to US citizens. FDAP (Fixed, Determinable, Annual, or Periodical) income includes passive income like dividends, interest, and royalties, typically taxed at a flat 30% rate unless reduced by treaty.
Form 1040-NR is the US Nonresident Alien Income Tax Return. If you have wages or run a US business, you generally file by April 15. If you don't have a US office or receive wages subject to withholding, your deadline is typically June 15.
Yes, but only certain deductions apply to non-resident aliens. You can claim deductions related to your Effectively Connected Income, such as business expenses. However, you cannot claim the standard deduction and have limited access to tax credits available to US residents.
Tax treaties are agreements between the US and other countries designed to prevent double taxation and reduce withholding rates on certain types of income. If your home country has a treaty with the US, you may qualify for reduced tax rates or exemptions on specific income types.
Yes, if you're a non-resident alien who owns a single-member LLC (or own it through a foreign entity), you must file Form 5472 along with a pro forma Form 1120 annually, even if your LLC has no US-source income. Failure to file can result in significant penalties.
FIRPTA (Foreign Investment in Real Property Tax Act) requires buyers to withhold 15% of the sales price when purchasing US real estate from foreign sellers. This withholding serves as an advance payment toward your actual tax liability, which you report on Form 1040-NR.
You may reduce or eliminate FIRPTA withholding by applying for a withholding certificate from the IRS before closing, demonstrating that your actual tax liability is less than the withholding amount. Certain exemptions also apply for lower-priced residential properties.
Dividends from US stocks are generally subject to 30% withholding tax for non-resident aliens. However, if your country has a tax treaty with the US, you may qualify for a reduced rate, often 15% or lower.
Generally, non-resident aliens are not required to file FBAR or FATCA reports for foreign accounts. However, if you become a US tax resident or have other US filing obligations, these requirements may apply.
If you're physically present in the US for 183 days or more in a year and meet certain conditions, you may be subject to a 30% tax on US-source capital gains. You may also trigger substantial presence test issues that could change your tax residency status.
Dual-status occurs when you're a non-resident alien for part of the year and a resident alien for another part, typically when moving to or from the US mid-year. This requires filing both Form 1040 and Form 1040-NR with specific statements attached.
Yes, strategic entity structuring can help minimize your US tax burden. Depending on your business activities and income sources, choosing between an LLC, C-Corporation, or other structures can significantly impact your tax obligations. Proper structuring should consider both US and home country tax implications.
If you have unfiled US tax returns, we can help you come into compliance. Depending on your situation, you may need to file several years of back returns. The approach depends on whether you had filing requirements and the type of income involved.
If you need to file a US tax return or own a US business entity, you'll need either a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). We can help you apply for an ITIN as part of the tax filing process.
Rental income from US real estate can be treated two ways: as FDAP income subject to 30% gross withholding, or you can elect to treat it as Effectively Connected Income, allowing you to deduct expenses and pay tax on net income at graduated rates.
Generally, if you're engaged in a trade or business in the US, you have a filing requirement. This includes operating a business, providing services, or maintaining an office. However, simply owning investment property or having a passive LLC may not create the same obligations.
Yes, if withholding on your US income exceeds your actual tax liability, you can file Form 1040-NR to claim a refund. This commonly occurs with FIRPTA withholding on real estate sales or excess withholding on investment income.
Keep documentation of all US-source income, business expenses, treaty claims, withholding statements (Forms 1042-S, 1099), real estate transactions, and any correspondence with the IRS. Good records are essential for accurate filing and potential audits.
The IRS typically takes longer to process Form 1040-NR returns than regular Form 1040 returns, often 6 months or more, especially if claiming treaty benefits or requesting refunds. E-filing when available can help speed up processing.
Still have questions? Get in touch by your preferred contact method to get expert guidance.