Corporate Tax

U.S. corporate tax, built for international businesses.

Federal returns, state filings, cross-border structuring, treaty positions, and foreign ownership reporting — coordinated by one team that understands global operators.

Talk to a Tax Advisor

U.S. Federal & Multistate Returns

Federal, state, and local filings handled end-to-end — deadlines, returns, extensions, estimated payments, and IRS notices managed in one place.

Cross-Border Structuring & Setup

Choose the right structure — subsidiary, branch, C-Corp, or LLC — with tax, ownership, liability, banking, and long-term growth in mind.

International Tax Planning

Coordinate intercompany flows, withholding, treaty positions, and double-taxation relief across your U.S. entity and foreign parent company.

Form 5472 & Foreign Ownership Reporting

Stay ahead of IRS reporting rules for foreign-owned U.S. companies, including related-party transactions and annual disclosure obligations.

WHY IT MATTERS

U.S. tax is the most expensive thing you can guess at.

Foreign-owned businesses face a tax system layered across federal, state, and local jurisdictions — each with its own filings, deadlines, and penalty regimes. Generic accounting firms rarely catch the cross-border edges. We do.

Our team works with international operators entering, scaling, and restructuring in the U.S. We translate U.S. tax rules into decisions your leadership team can act on, and we sit between you and tax authorities so you can focus on running the business.

$25K

Base IRS penalty for a missed or incomplete Form 5472

21%

U.S. federal corporate income tax rate

State regimes that can affect tax, filings, and registrations

30%

Default U.S. withholding rate on many FDAP payments before treaty relief

FAQ

Frequently asked questions

U.S. corporate tax works differently than most international businesses expect. Here are the questions we hear most from foreign-owned companies.

Currently, the U.S. federal corporate income tax rate is a flat 21%. This 21% rate applies to the taxable income of U.S. C corporations, including foreign-owned U.S. subsidiaries.
However, this is only the federal rate. A company may also be subject to state-level corporate income tax, franchise tax, gross receipts tax, local taxes, or branch profits tax depending on its structure and where it operates.
A foreign corporation can owe U.S. tax if it is engaged in a U.S. trade or business and earns income that is effectively connected with that U.S. activity. The analysis depends on the company’s people, contracts, U.S. operations, sales activity, inventory, agents, and local presence.
A tax treaty may change the result, especially if the company does not have a permanent establishment in the United States. But treaty relief is not automatic — the position needs to be reviewed, documented, and reflected correctly in filings.
No. The U.S. does not use a government-appointed “fiscal representative” system in the way some other countries do.
A U.S. entity typically needs a registered agent in its state of formation to receive legal and government correspondence. For tax preparation and filing, the company works with an authorized tax preparer or advisor who can prepare returns, respond to notices, and coordinate with the IRS or state tax authorities.
The base IRS penalty for failing to file Form 5472, or for filing an incomplete or inaccurate form, is $25,000 per form. If the IRS notifies the company and the failure continues, additional $25,000 penalties can apply for each 30-day period after the initial response window.
This is especially important for foreign-owned U.S. corporations and foreign-owned disregarded entities with reportable related-party transactions.
Economic nexus can require a business to collect and remit sales tax in a state even without a physical office there. Thresholds vary by state, and exposure often depends on revenue, transaction count, product type, customer location, and marketplace activity.
Sales tax is separate from corporate income tax, but the two often appear together during U.S. expansion. A company selling across states may need both sales tax registration and broader state tax review.
A calendar-year U.S. corporation that expects to owe $500 or more in federal income tax generally pays estimated tax in four installments. For 2026 calendar-year taxpayers, the standard federal installment dates are April 15, June 15, September 15, and December 15, subject to weekend or holiday adjustments.
State estimated tax rules may have separate thresholds, forms, and due dates.
Delaware corporations generally file an annual report and pay franchise tax by March 1. Delaware LLCs generally pay the annual LLC tax by June 1.
These obligations apply even if the company does not physically operate in Delaware. If the company operates in another state, it may also need foreign qualification, annual reports, and tax filings in that operating state.
A foreign-owned U.S. subsidiary may need to manage federal income tax, state income or franchise tax, local taxes, payroll taxes, sales tax, annual reports, estimated tax payments, Form 5472, transfer pricing support, withholding documentation, and treaty positions.
The exact obligations depend on entity structure, ownership, intercompany flows, customer location, employee location, and where the company creates nexus.