Do You Need an ITIN? Seven Situations That Usually Mean Yes
Sports betting with nothing withheld, casino winnings, a US property sold or rented, a US partnership, a family member's return, or an ITIN that lapsed. One page each, with an example.
Foreign-Owned U.S. LLC With No U.S. Income
How federal income tax, entity classification, partnership filings, and information returns fit together.
Form 5472
Who may need it, what counts as a reportable transaction, how a pro forma Form 1120 fits in, and why the deadline matters.
U.S. Banking for International Founders
What financial institutions usually review, which records help, and why an LLC does not guarantee approval.
International Tax
The questions to ask in the United States, the owner’s country, and every place the business actually operates.
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Talk to usThis guide is general information about US federal tax rules, current as of August 6, 2026. It is not tax advice, does not take your specific circumstances into account, and reading it does not create a client relationship. Tax rules change and the details of your situation matter — get advice on your own facts before you act or decide not to.