U.S. corporate tax, built for international businesses
U.S. corporate tax for international businesses — federal, state, and cross-border. Four capabilities, one team, zero gaps.
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U.S. Federal & Multistate Returns
Federal, state, and local filings handled end-to-end — deadlines, returns, and IRS notices managed in one place. -
Cross-Border Structuring & Setup
Pick the right entity — LLC, C-Corp, subsidiary, or branch — for tax efficiency, liability, and long-term growth. -
International Tax Planning
Coordinate intercompany flows, apply treaty benefits, and avoid double taxation across jurisdictions. -
Form 5472 & Foreign Ownership Reporting
Stay ahead of $25,000-per-party IRS penalties with complete, accurate annual disclosures.
U.S. tax is the most expensive thing you can guess at.
- Per-party IRS penalty for a missed Form 5472
- $25K
- U.S. local sales-tax jurisdictions to track
- 10,000+
- Federal corporate rate — before state stacks on
- 21%
- State filing regimes, each with their own rules
- 50
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.
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The U.S. federal corporate income tax rate is a flat 21%. This applies to the Effectively Connected Income (ECI) of foreign corporations doing business in the U.S., the same as domestic C corporations. Companies may also be subject to state-level corporate income taxes (0%–11.5%) and potential branch profits taxes for foreign corporations.
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The IRS determines U.S. tax liability for foreign corporations based on whether they have Effectively Connected Income (ECI) — income that is connected to a U.S. trade or business — or FDAP income (Fixed, Determinable, Annual, or Periodical) sourced from the U.S.
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Unlike some jurisdictions, the U.S. does not require a formal fiscal representative. However, foreign companies with U.S. operations typically engage a U.S.-based tax advisor or CPA firm to handle filings, respond to IRS notices, and manage compliance obligations.
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The penalty for failing to file Form 5472 (required for foreign-owned U.S. corporations) is $25,000 per violation, per tax year. Continuing failure after IRS notification results in additional $25,000 penalties for each 90-day period of non-compliance.
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Economic nexus means a business has enough economic activity in a state (typically $100,000 in sales or 200 transactions) to be required to collect and remit sales tax, even without a physical presence. SaaS taxability varies by state — some tax it fully, others partially, and some not at all.
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For calendar-year C corporations, estimated tax payments are due on April 15, June 16, September 15, and December 15. Foreign corporations with U.S. operations follow the same schedule for ECI-related taxes.
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Delaware corporations must pay their annual franchise tax by March 1 each year. The Authorized Shares method or Assumed Par Value Capital method can be used — the latter often results in significantly lower taxes for companies with high authorized share counts but low actual asset values.
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Key obligations include: filing Form 1120 (corporate income tax return), Form 5472 (related-party transactions), state income and franchise tax returns, payroll tax filings if employees exist, and sales tax registration in states where economic nexus thresholds are exceeded.