{"id":31347,"date":"2025-10-20T15:44:39","date_gmt":"2025-10-20T12:44:39","guid":{"rendered":"https:\/\/woborders.agency\/?p=31347"},"modified":"2026-04-14T10:13:32","modified_gmt":"2026-04-14T07:13:32","slug":"llc-ccorp-partnership-in-the-usa-which-type-to-choose","status":"publish","type":"post","link":"https:\/\/woborders.agency\/en\/blog\/llc-ccorp-partnership-in-the-usa-which-type-to-choose\/","title":{"rendered":"LLC, C-Corp, Partnership in the USA: Which type to choose?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31347\" class=\"elementor elementor-31347\" 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data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9112734 e-flex e-con-boxed e-con e-parent\" data-id=\"9112734\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c80671e elementor-widget__width-inherit elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"c80671e\" data-element_type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tContents\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__c80671e\" aria-expanded=\"true\" aria-label=\"Open table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__c80671e\" aria-expanded=\"true\" aria-label=\"Close table of contents\" data-no-translation-aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__c80671e\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4f3b6b elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d4f3b6b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d6b4f4\" data-id=\"8d6b4f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-3a6b64f elementor-widget elementor-widget-text-editor\" data-id=\"3a6b64f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>If you have already chosen <span style=\"color: #3366ff;\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/business-setup-in-north-america\/setup-in-the-us\/\" style=\"color: #3366ff;\">the USA for your business registration<\/a><\/span>, the next step is to determine the ownership structure, state of registration, company type, and tax regime. The structure depends on your business objectives and can change over time, but such changes are often complex and costly. The choice of state is determined by the market, corporate law, tax rates, infrastructure, and logistics.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09e7bf9 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"09e7bf9\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\t\t<link id='font-awesome-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_09e7bf9 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_09e7bf9{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_09e7bf9 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_09e7bf9 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_09e7bf9 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_09e7bf9 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_09e7bf9 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_09e7bf9 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_09e7bf9:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_09e7bf9 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_09e7bf9\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\">Quick choice in 30 seconds<\/div>\n         \n  \t\t          <div class=\"ue-title-separator\">\n            <span><\/span>\n          <\/div>\n          \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span style=\"font-weight: 400;\">\u2013 Want a fast start with minimal formalities? Choose LLC registration<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 Planning for investors, stock options, or scaling? Choose C-Corporation registration<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 Have managing partner(s) and passive investors? Choose Partnership registration (GP\/LP)<\/span><\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-3b68409 elementor-widget elementor-widget-text-editor\" data-id=\"3b68409\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Technical details and tax forms are covered in the FAQ below. For company type, U.S. non-residents can choose between LLC and C-corporation. These differ in management structure, taxation, and reporting format. Choosing the company type is important at the initial stage because changing it later can be complex and costly. <strong>Next, the essence of each option is explained in simple terms.<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd66896 elementor-widget elementor-widget-heading\" data-id=\"fd66896\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">LLC Registration: who it\u2019s for and taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-dcab257 elementor-widget elementor-widget-text-editor\" data-id=\"dcab257\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In the USA, an LLC (Limited Liability Company) is the most popular business structure for small and medium-sized enterprises. It combines the advantages of a corporation (asset protection for owners) and a partnership (flexible taxation).\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">However, within the term \u201cLLC,\u201d there are different types that vary by structure, number of members, and management rules. The most common LLC types are <\/span><b>Single-Member<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Multi-Member<\/b><span style=\"font-weight: 400;\">. LLCs can also be structured as <\/span><b>Member-Managed<\/b><span style=\"font-weight: 400;\">, where all owners participate in daily operations and decisions are made jointly or by majority vote; or <\/span><b>Manager-Managed<\/b><span style=\"font-weight: 400;\">, Manager-Managed, where one or more appointed managers handle operations, and investors do not participate in day-to-day management.\u00a0<\/span><\/p><p><b>Next, we\u2019ll look at the key differences between Single-Member LLC and Multi-Member LLC.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdbd5a4 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"fdbd5a4\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_ticker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Ticker -->\n\t\t<link id='owl-carousel-css' href='https:\/\/woborders.agency\/wp-content\/plugins\/unlimited-elements-for-elementor-premium\/assets_libraries\/owl-carousel-new\/assets\/owl.carousel.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='uc_ac_assets_file_uc_news_ticker_css_26402-css' href='https:\/\/woborders.agency\/wp-content\/uploads\/ac_assets\/uc_content_news_tickers\/uc_news_ticker.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='uc_ac_assets_file_animate_css_77907-css' href='https:\/\/woborders.agency\/wp-content\/uploads\/ac_assets\/uc_content_news_tickers\/animate.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Content Ticker *\/\n\n#uc_content_ticker_elementor_fdbd5a4.uc_news_ticker-holder .flex-container {\n\tbackground: #000000;\n  \tborder-radius: 8px;\n    border-style: solid;\n    border-width: 2px;\n    border-color: #FFFFFF;\n}\n\n#uc_content_ticker_elementor_fdbd5a4.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a{\n  \tbackground:#555555;\n\tcolor:#ffffff;\n  \tpadding: 0px 0px;\n}\n\n#uc_content_ticker_elementor_fdbd5a4.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a:hover{\n  \tbackground:#eeeeee;\n\tcolor:#000000;\n}\n\n#uc_content_ticker_elementor_fdbd5a4.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_fdbd5a4.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_fdbd5a4 .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_fdbd5a4 .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_fdbd5a4 .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_fdbd5a4 .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_fdbd5a4 .owl-carousel .animated   {\n-webkit-animation-duration: 500ms;\nanimation-duration: 500ms;\n}\n\n<\/style>\n\n<div class=\"uc_news_ticker-holder\" id=\"uc_content_ticker_elementor_fdbd5a4\" >\n\t<div class=\"uc_news_ticker ltr\">\n\t\t\n\t\t<div class=\"uc_diagonal-news-ticker flex-container\">\n\t\t\t<div class=\"uc_ticker-heading  point-arrow\">\n\t\t\t\t<div class=\"uc_heading-content\">Recommended article<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"uc_ticker-content\">\n\t\t\t\t<div class=\"uc_ticker-slider uc_slider uc-items-wrapper owl-carousel\"  >\n\t\t\t\t\t<div class=\"ue-item-wrapper\">\n      \n    <div class=\"uc_ticker-box\">\n\n                  <a href=\"https:\/\/woborders.agency\/en\/blog\/best-usa-states-for-business-in-2026-which-state-to-choose\/\" >            <p class=\"ue_content_ticker_title\">Best US states for business in 2026<\/p>\n          <\/a>        \n        <div class=\"uc_sub-title\"><\/div>\n    <\/div>\n  <\/div>\n\n\t\t\t\t<\/div>\n              \t\n              \t              \n              \t      \t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t   \t\n    <\/div>\n<\/div>\n<!-- end Content Ticker -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bb4538 elementor-widget elementor-widget-heading\" data-id=\"9bb4538\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Single-Member LLC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-cec7dbf elementor-widget elementor-widget-text-editor\" data-id=\"cec7dbf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A legal entity<\/span> <span style=\"font-weight: 400;\">with<\/span> <span style=\"font-weight: 400;\">a single owner (individual or corporate) that is by default \u201cpass-through\u201d taxed, meaning profits are not taxed at the company level but only at the owner level, reported on the individual\u2019s tax return. This type of company is very similar to a sole proprietorship. A Single-Member LLC allows simplified administration with no fees, meetings, or minutes. The IRS (U.S. tax authority) treats this company as a \u201cdisregarded entity\u201d (not separate from the owner). It is suitable for freelancers or consultants operating independently.<\/span><\/p><p><strong>Important!<\/strong> The owner of a Single-Member LLC can change the company\u2019s tax classification by submitting a special form to the IRS. The following taxation options are available for this type of LLC:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e107cb9 elementor-widget elementor-widget-heading\" data-id=\"e107cb9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Disregarded Entity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-2070529 elementor-widget elementor-widget-text-editor\" data-id=\"2070529\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is the default taxation type for a Single-Member LLC. The owner pays the tax, not the company. All LLC income and expenses are reported on the owner\u2019s personal tax return.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Advantages of this taxation type include straightforward reporting. The company does not pay CIT (federal 21% + state); only the owner\u2019s income is taxed.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">However, it is important to note that the company does not distribute dividends, and the IRS does not issue certificates confirming PIT. As a result, when declaring income in your country, it is not possible to apply <\/span><span style=\"color: #3366ff;\"><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-transparency-cooperation\/double-taxations-conventions_en\" target=\"_blank\" rel=\"nofollow noopener\" style=\"color: #3366ff;\"><b>the Double Taxation Avoidance Convention between the countries<\/b><\/a><\/span><span style=\"font-weight: 400;\"> to credit U.S. taxes paid.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">This taxation model is also not ideal for reinvesting profits or attracting investors.<\/span><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\"><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d6980b elementor-widget elementor-widget-heading\" data-id=\"1d6980b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C-Corporation Taxation (C-Corp Election)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-b256730 elementor-widget elementor-widget-text-editor\" data-id=\"b256730\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A Single-Member LLC can also elect C-Corporation taxation. In this case, the company becomes a separate taxpayer, paying 21% federal corporate tax plus state tax. If the owner later withdraws profits as dividends, additional dividend tax applies.<\/p><p><span style=\"font-weight: 400;\">This taxation option is chosen by<\/span> <span style=\"font-weight: 400;\">Single-Member LLCs that prioritize<\/span> <span style=\"font-weight: 400;\">profitable reinvestment over distribution. The company benefits from C-Corporation advantages without requiring a complex management structure or a board of directors. When dividends are paid, the Double Taxation Avoidance Convention between your country and the USA can be applied.\u00a0<\/span><\/p><p><strong>The main disadvantage compared to a Disregarded Entity is more complex reporting.<\/strong><\/p><p><span style=\"font-weight: 400;\">Entrepreneurs typically opt for the C-Corp taxation scheme if the LLC plans to scale, seek investors, or retain profits within the company. Unlike a direct C-Corporation, an LLC can later switch back to Disregarded Entity taxation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f35e026 e-con-full e-flex e-con e-child\" data-id=\"f35e026\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d90b875 e-con-full e-flex e-con e-child\" data-id=\"d90b875\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b9d7f96 e-con-full e-flex e-con e-child\" data-id=\"b9d7f96\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b32d835 e-con-full e-flex e-con e-child\" data-id=\"b32d835\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9a490d elementor-widget elementor-widget-heading\" data-id=\"c9a490d\" data-element_type=\"widget\" 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elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-tablet-align-center elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"ee0c5e8\" data-element_type=\"widget\" data-widget_type=\"bdt-advanced-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-wrapper\">\n\t\t\t<a href=\"viber:\/\/pa?chatURI=dream2teamagency\" target=\"_blank\" rel=\"nofollow\" class=\"bdt-ep-button bdt-ep-button-effect-a bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"Viber\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-viber\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div 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bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df629d2 elementor-widget elementor-widget-heading\" data-id=\"df629d2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Multi-Member LLC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-95f1577 elementor-widget elementor-widget-text-editor\" data-id=\"95f1577\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A legal entity<\/span> <span style=\"font-weight: 400;\">with two or more members, which is taxed as a partnership by default (pass-through). <\/span><span style=\"font-weight: 400;\">Members\u2019 liability is limited to their contributions to the company\u2019s capital. <\/span><span style=\"font-weight: 400;\">The company requires an Operating Agreement that defines ownership shares, management, and profit distribution.<\/span><\/p><p><span style=\"font-weight: 400;\">The IRS allows a Multi-Member LLC <\/span><b>\u201c<\/b><span style=\"font-weight: 400;\">to choose<\/span><b>\u201d, <\/b><span style=\"font-weight: 400;\">its taxation method by submitting a special form, known as a \u201ccheck-the-box election.\u201d <strong>The taxation options for Multi-Member LLCs are as follows:<\/strong><\/span><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc36c3 elementor-widget elementor-widget-heading\" data-id=\"7fc36c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Partnership Taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-2172a9c elementor-widget elementor-widget-text-editor\" data-id=\"2172a9c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is the default taxation type for Multi-Member LLCs. The company itself does not pay CIT. Profits and losses pass through to each member, who reports their share of income on their personal tax return. Profits are distributed proportionally to members\u2019 shares or as specified in the Operating Agreement.<\/span><\/p><p><span style=\"font-weight: 400;\">This structure is convenient for combining multiple partners into a joint business. It differs from a C-Corporation in its simpler administration and no CIT.<\/span><\/p><p><span style=\"font-weight: 400;\">Disadvantages include the fact that each member pays individual taxes, which cannot be credited in your country. Reporting is also more complex than for a Single-Member LLC. Initially, a partnership tax return is filed showing the company\u2019s financial results. Special schedules are attached, detailing profits, credits, deductions, and each partner\u2019s share of income or loss.<\/span><b><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16199b7 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"16199b7\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_ticker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Ticker -->\n\n<style>\/* widget: Content Ticker *\/\n\n#uc_content_ticker_elementor_16199b7.uc_news_ticker-holder .flex-container {\n\tbackground: #000000;\n  \tborder-radius: 8px;\n    border-style: solid;\n    border-width: 2px;\n    border-color: #FFFFFF;\n}\n\n#uc_content_ticker_elementor_16199b7.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a{\n  \tbackground:#555555;\n\tcolor:#ffffff;\n  \tpadding: 0px 0px;\n}\n\n#uc_content_ticker_elementor_16199b7.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a:hover{\n  \tbackground:#eeeeee;\n\tcolor:#000000;\n}\n\n#uc_content_ticker_elementor_16199b7.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_16199b7.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_16199b7 .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_16199b7 .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_16199b7 .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_16199b7 .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_16199b7 .owl-carousel .animated   {\n-webkit-animation-duration: 500ms;\nanimation-duration: 500ms;\n}\n\n<\/style>\n\n<div class=\"uc_news_ticker-holder\" id=\"uc_content_ticker_elementor_16199b7\" >\n\t<div class=\"uc_news_ticker ltr\">\n\t\t\n\t\t<div class=\"uc_diagonal-news-ticker flex-container\">\n\t\t\t<div class=\"uc_ticker-heading  point-arrow\">\n\t\t\t\t<div class=\"uc_heading-content\">Recommended article<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"uc_ticker-content\">\n\t\t\t\t<div class=\"uc_ticker-slider uc_slider uc-items-wrapper owl-carousel\"  >\n\t\t\t\t\t<div class=\"ue-item-wrapper\">\n      \n    <div class=\"uc_ticker-box\">\n\n                  <a href=\"https:\/\/woborders.agency\/en\/blog\/accounting-and-tax-reporting-in-the-us-for-non-residents\/\" >            <p class=\"ue_content_ticker_title\">Tax filings in the US<\/p>\n          <\/a>        \n        <div class=\"uc_sub-title\"><\/div>\n    <\/div>\n  <\/div>\n\n\t\t\t\t<\/div>\n              \t\n              \t              \n              \t      \t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t   \t\n    <\/div>\n<\/div>\n<!-- end Content Ticker -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1480fe elementor-widget elementor-widget-heading\" data-id=\"d1480fe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C-Corporation Taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-a34385c elementor-widget elementor-widget-text-editor\" data-id=\"a34385c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Like Single-Member LLCs, Multi-Member LLCs can elect C-Corporation taxation. The company then becomes a separate taxpayer, paying 21% federal corporate tax plus state tax. If profits are distributed as dividends, members pay dividend tax.<\/span><\/p><p><span style=\"font-weight: 400;\"><\/span><span style=\"font-weight: 400;\">This taxation method is chosen by Multi-Member LLCs that prioritize profit reinvestment, attracting investors, or issuing stock options. Reporting is slightly more complex than under default partnership taxation.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0908bf4 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"0908bf4\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_0908bf4 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_0908bf4{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_0908bf4 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_0908bf4 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_0908bf4 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_0908bf4 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_0908bf4 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_0908bf4 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_0908bf4:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_0908bf4 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_0908bf4\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\"><\/div>\n         \n  \t\t          <div class=\"ue-title-separator\">\n            <span><\/span>\n          <\/div>\n          \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p>Companies in the USA may also pay a franchise tax. Each state uses its own calculation formula. For example, in Delaware, it is a fixed $300 per year for an LLC, regardless of profit or capital.<\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cdf78d elementor-widget elementor-widget-heading\" data-id=\"1cdf78d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C-Corp Registration: who it\u2019s for and taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-5d6e9b7 elementor-widget elementor-widget-text-editor\" data-id=\"5d6e9b7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A C-Corporation is a legal entity<\/span> <span style=\"font-weight: 400;\">with<\/span> <span style=\"font-weight: 400;\">with one or more owners. Both individuals and legal entities may be founders of the company. The number of shareholders is unlimited, and shareholders may have any residency status, which significantly expands opportunities for attracting investors.<\/span><\/p><p><span style=\"font-weight: 400;\">The corporate governance structure includes a board of directors and officers who manage operations. The rules governing the corporation are determined by state law and the company\u2019s governing documents.<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-995d41d elementor-widget elementor-widget-heading\" data-id=\"995d41d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Registration features<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-cee023a elementor-widget elementor-widget-text-editor\" data-id=\"cee023a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">When registering a C-Corp, the company may specify in the Articles of Incorporation the maximum number of shares it is authorized to issue: Authorized shares. The document also specifies the share classes, their quantities, and <\/span><span style=\"font-weight: 400;\">(par value).<\/span><span style=\"font-weight: 400;\"> Shares may be Common stock (standard ownership rights) or Preferred stock. The rights of preferred shares can be defined after registration.<\/span><\/p><p><span style=\"font-weight: 400;\">The company then determines the number of Issued shares actually granted to shareholders (founders, investors, and others). Issued shares may be much lower than the number of authorized shares. This allows the company to attract investors later by allocating shares without changing registration documents.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-a0364f5 elementor-widget elementor-widget-text-editor\" data-id=\"a0364f5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The number and value of authorized and issued shares affect the state franchise tax. For this reason, issuing the maximum possible number of shares immediately is not advisable. An example of this can be found on the <\/span><span style=\"font-weight: 400;\"><span style=\"color: #3366ff;\"><strong><a href=\"https:\/\/corp.delaware.gov\/frtaxcalc\/\" target=\"_blank\" rel=\"nofollow noopener\" style=\"color: #3366ff;\">government website<\/a><\/strong><\/span>.<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67ac7c4 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"67ac7c4\" data-element_type=\"widget\" data-widget_type=\"ucaddon_content_ticker.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Content Ticker -->\n\n<style>\/* widget: Content Ticker *\/\n\n#uc_content_ticker_elementor_67ac7c4.uc_news_ticker-holder .flex-container {\n\tbackground: #000000;\n  \tborder-radius: 8px;\n    border-style: solid;\n    border-width: 2px;\n    border-color: #FFFFFF;\n}\n\n#uc_content_ticker_elementor_67ac7c4.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a{\n  \tbackground:#555555;\n\tcolor:#ffffff;\n  \tpadding: 0px 0px;\n}\n\n#uc_content_ticker_elementor_67ac7c4.uc_news_ticker-holder .uc_ticker-control .uc_ticker-nav a:hover{\n  \tbackground:#eeeeee;\n\tcolor:#000000;\n}\n\n#uc_content_ticker_elementor_67ac7c4.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_67ac7c4.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_67ac7c4 .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_67ac7c4 .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_67ac7c4 .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_67ac7c4 .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_67ac7c4 .owl-carousel .animated   {\n-webkit-animation-duration: 500ms;\nanimation-duration: 500ms;\n}\n\n<\/style>\n\n<div class=\"uc_news_ticker-holder\" id=\"uc_content_ticker_elementor_67ac7c4\" >\n\t<div class=\"uc_news_ticker ltr\">\n\t\t\n\t\t<div class=\"uc_diagonal-news-ticker flex-container\">\n\t\t\t<div class=\"uc_ticker-heading  point-arrow\">\n\t\t\t\t<div class=\"uc_heading-content\">Recommended article<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"uc_ticker-content\">\n\t\t\t\t<div class=\"uc_ticker-slider uc_slider uc-items-wrapper owl-carousel\"  >\n\t\t\t\t\t<div class=\"ue-item-wrapper\">\n      \n    <div class=\"uc_ticker-box\">\n\n                  <a href=\"https:\/\/woborders.agency\/en\/blog\/business-taxes-in-the-us\/\" >            <p class=\"ue_content_ticker_title\">Business taxes in the U.S. in 2026<\/p>\n          <\/a>        \n        <div class=\"uc_sub-title\"><\/div>\n    <\/div>\n  <\/div>\n\n\t\t\t\t<\/div>\n              \t\n              \t              \n              \t      \t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t   \t\n    <\/div>\n<\/div>\n<!-- end Content Ticker -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23d17d8 elementor-widget elementor-widget-heading\" data-id=\"23d17d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C-Corp Taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-39bf458 elementor-widget elementor-widget-text-editor\" data-id=\"39bf458\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">All C-Corporations pay a federal CIT at the rate of 21 percent. State CIT also applies, ranging from 0 percent to 12 percent depending on the state (for example, 8.7 percent in Delaware). When profits are distributed, shareholders pay dividend tax, and for nonresidents, this is regulated by the <\/span><span style=\"color: #3366ff;\"><strong><a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/united-states-income-tax-treaties-a-to-z\" style=\"color: #3366ff;\" target=\"_blank\" rel=\"nofollow noopener\">bilateral tax convention<\/a><\/strong><\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">C-Corporation is suitable for attracting investment, allows issuing an unlimited number of different share classes and stock options, and has a clear governance structure that supports large-scale operations. Formal dividend payments allow application of the tax convention between your country and the United States when dividends are taxed.<\/span><\/p><p><span style=\"font-weight: 400;\">This company type involves significantly more bureaucracy, formal requirements, and expenses. A board of directors is mandatory. Franchise taxes are calculated under rules that differ from those applied to LLCs.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf02807 e-con-full e-flex e-con e-child\" data-id=\"bf02807\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7da94e0 e-con-full e-flex e-con e-child\" data-id=\"7da94e0\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa489b8 e-con-full e-flex e-con e-child\" data-id=\"fa489b8\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e87fea5 e-con-full e-flex e-con e-child\" data-id=\"e87fea5\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2620be elementor-widget elementor-widget-heading\" data-id=\"c2620be\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">U.S company + Payoneer<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11634a1 elementor-widget elementor-widget-spacer\" data-id=\"11634a1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbeaeca elementor-widget elementor-widget-heading\" data-id=\"cbeaeca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Get professional advice from our team 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bdt-ep-button-size-md\">\n\t\t\t\t\t\t<div class=\"bdt-ep-button-content-wrapper bdt-flex bdt-flex-middle bdt-flex-center\" data-text=\"WhatsApp\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-button-icon bdt-flex-center bdt-flex-align-right\">\n\t\t\t\t\t<div class=\"bdt-ep-button-icon-inner\">\n\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fab fa-whatsapp\"><\/i>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tWhatsApp\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1cab47 elementor-widget elementor-widget-heading\" data-id=\"c1cab47\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Partnership registration: who it\u2019s for and taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-1fb89dc elementor-widget elementor-widget-text-editor\" data-id=\"1fb89dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In the USA, nonresidents can register various types of partnerships. The most common are General Partnership (GP) and Limited Partnership (LP).<\/span><\/p><p><span style=\"font-weight: 400;\">The advantages of partnerships include flexibility in profit distribution and management, taxation at the partner level, and the ability to attract investors without losing control. However, a partnership is not suitable if the goal is to attract venture capital, as investors generally prefer a C-Corporation structure.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0284abf elementor-widget elementor-widget-heading\" data-id=\"0284abf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Basic comparison of Partnership types<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d217978 elementor-widget elementor-widget-html\" data-id=\"d217978\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-d217978{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee6ec3c elementor-widget elementor-widget-html\" data-id=\"ee6ec3c\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.table-wrapper {\n  width: 100%;\n  margin: 18px 0;\n  overflow-x: hidden;\n}\n\n\/* TABLE *\/\n.gp-lp-uk {\n  width: 100%;\n  table-layout: fixed;\n  border-collapse: separate;\n  border-spacing: 0;\n  font-family: Golos Text, sans-serif;\n  font-size: 15px;\n  border-radius: 16px;\n  overflow: hidden;\n  box-shadow: 0 8px 24px rgba(0,0,0,0.05);\n  background: #ffffff;\n}\n\n\/* HEADER *\/\n.gp-lp-uk thead {\n  background: linear-gradient(135deg, #2F3CFF 0%, #7A3CFF 100%);\n  color: #ffffff;\n}\n\n.gp-lp-uk th {\n  padding: 10px 8px;\n  text-align: left;\n  font-weight: 600;\n  font-size: 14px;\n  line-height: 1.2;\n}\n\n\/* CELLS *\/\n.gp-lp-uk td {\n  padding: 8px 8px;\n  border-bottom: 1px solid #EAEAF0;\n  line-height: 1.25;\n  vertical-align: top;\n  word-break: break-word;\n}\n\n\/* FIRST COLUMN BOLD *\/\n.gp-lp-uk td:nth-child(1) {\n  font-weight: 600;\n}\n\n\/* WIDTHS *\/\n.gp-lp-uk th:nth-child(1),\n.gp-lp-uk td:nth-child(1) { width: 10%; }\n\n.gp-lp-uk th:nth-child(2),\n.gp-lp-uk td:nth-child(2) { width: 25%; }\n\n.gp-lp-uk th:nth-child(3),\n.gp-lp-uk td:nth-child(3) { width: 30%; }\n\n.gp-lp-uk th:nth-child(4),\n.gp-lp-uk td:nth-child(4) { width: 35%; }\n\n\/* MOBILE *\/\n@media (max-width: 768px) {\n\n  .gp-lp-uk {\n    font-size: 12px;\n  }\n\n  .gp-lp-uk th {\n    font-size: 11px;\n    padding: 6px 5px;\n  }\n\n  .gp-lp-uk td {\n    padding: 6px 5px;\n    line-height: 1.2;\n  }\n\n  .gp-lp-uk th:nth-child(1),\n  .gp-lp-uk td:nth-child(1) { width: 12%; }\n\n  .gp-lp-uk th:nth-child(2),\n  .gp-lp-uk td:nth-child(2) { width: 26%; }\n\n  .gp-lp-uk th:nth-child(3),\n  .gp-lp-uk td:nth-child(3) { width: 30%; }\n\n  .gp-lp-uk th:nth-child(4),\n  .gp-lp-uk td:nth-child(4) { width: 32%; }\n}\n<\/style>\n\n<div class=\"table-wrapper\">\n<table class=\"gp-lp-uk\">\n\n<thead>\n<tr>\n<th>Type<\/th>\n<th>Who manages<\/th>\n<th>Liability<\/th>\n<th>Best for<\/th>\n<\/tr>\n<\/thead>\n\n<tbody>\n<tr>\n<td>GP<\/td>\n<td>All or designated general partners<\/td>\n<td>General partners \u2014 unlimited<\/td>\n<td>Small joint businesses with active management<\/td>\n<\/tr>\n\n<tr>\n<td>LP<\/td>\n<td>General partner<\/td>\n<td>GP \u2014 unlimited, LP \u2014 limited to contribution<\/td>\n<td>When there are passive investors and one managing partner<\/td>\n<\/tr>\n\n<\/tbody>\n\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47961c2 elementor-widget elementor-widget-heading\" data-id=\"47961c2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">General Partnership (GP)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-b1fe4f4 elementor-widget elementor-widget-text-editor\" data-id=\"b1fe4f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b><\/b>The simplest form of partnership, used when two or more individuals join together to conduct business for profit. Each partner has unlimited liability for the partnership's debts.<\/p><p><span style=\"font-weight: 400;\">Taxation is a pass-through system, meaning that profits and losses flow through to the partners, who pay taxes as individuals.<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e90f77 elementor-widget elementor-widget-heading\" data-id=\"8e90f77\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Limited Partnership (LP)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-33fb41f elementor-widget elementor-widget-text-editor\" data-id=\"33fb41f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b><\/b><span>A partnership structure that separates the rights and responsibilities of the active manager and the passive investor. It must have at least one <\/span><b>general partner<\/b><span> (manages the business and bears full liability) and one <\/span><b>limited partner<\/b><span> (an investor with limited liability). The limited partner\u2019s liability is restricted to the amount of their contribution.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">This structure also uses pass-through taxation: the partners, not the partnership itself, pay the tax. If a partner is a non-U.S. resident, the partnership is required to withhold 37% (for individuals) or 21% (for legal entities) from that partner\u2019s share of U.S.-sourced income.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d58d105 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"d58d105\" data-element_type=\"widget\" data-widget_type=\"ucaddon_square_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Box -->\n\n<style>\/* widget: Icon Box *\/\n\n#uc_square_icon_box_elementor_d58d105 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_d58d105{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_d58d105 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_d58d105 .blox-boxed-small-square-icon-box-icon{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n    transform:rotate(0deg);\n    z-index:2;\n}\n#uc_square_icon_box_elementor_d58d105 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_d58d105 .blox-boxed-small-square-icon-box-icon > div{\n\tposition:relative;\n    display:flex;\n    justify-content:center;\n    align-items:center;\n}\n#uc_square_icon_box_elementor_d58d105 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_d58d105 .ue-icon-inner svg{\n    height:1em;\n    width:1em;\n\t} \t\n\t\n.blox-boxed-small-square-icon-box-heading{\n\tfont-size:21px;\n\t}\n\n\n#uc_square_icon_box_elementor_d58d105:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_d58d105 .ue-title-separator span\n{\n  display:inline-block;\n}\n\n\n\n\n<\/style>\n\n<div class=\"square_icon_box\" id=\"uc_square_icon_box_elementor_d58d105\">\n  \n         \n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p>All partnerships file a main company tax return and submit schedules attached to it (one general schedule and separate ones for each partner)<\/p>\n          <\/div>\n          \n  \t\t        \n          \n  \t\t\n  \t\t  \n<\/div>\n<!-- end Icon Box -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2265d4f elementor-widget elementor-widget-heading\" data-id=\"2265d4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Basic comparison of U.S. company structures: LLC vs C-Corp vs Partnership<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6fc969 elementor-widget elementor-widget-html\" data-id=\"f6fc969\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-f6fc969{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1976b9 elementor-widget elementor-widget-html\" data-id=\"c1976b9\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n.table-wrapper {\n  width: 100%;\n  margin: 18px 0;\n  overflow-x: hidden;\n}\n\n\/* TABLE *\/\n.llc-ccorp-part-comp {\n  width: 100%;\n  table-layout: fixed;\n  border-collapse: separate;\n  border-spacing: 0;\n  font-family: Golos Text, sans-serif;\n  font-size: 14px;\n  border-radius: 16px;\n  overflow: hidden;\n  box-shadow: 0 8px 24px rgba(0,0,0,0.05);\n  background: #ffffff;\n}\n\n\/* HEADER *\/\n.llc-ccorp-part-comp thead {\n  background: linear-gradient(135deg, #2F3CFF 0%, #7A3CFF 100%);\n  color: #ffffff;\n}\n\n.llc-ccorp-part-comp th {\n  padding: 12px 10px;\n  text-align: left;\n  font-weight: 600;\n  font-size: 13px;\n  line-height: 1.2;\n}\n\n\/* CELLS *\/\n.llc-ccorp-part-comp td {\n  padding: 10px 10px;\n  border-bottom: 1px solid #EAEAF0;\n  line-height: 1.35;\n  vertical-align: top;\n\n  \/* FIX TEXT BREAK *\/\n  word-break: normal;\n  overflow-wrap: break-word;\n  hyphens: auto;\n}\n\n\/* FIRST COLUMN *\/\n.llc-ccorp-part-comp td:nth-child(1) {\n  font-weight: 600;\n}\n\n\/* WIDTHS *\/\n.llc-ccorp-part-comp th:nth-child(1),\n.llc-ccorp-part-comp td:nth-child(1) { width: 20%; }\n\n.llc-ccorp-part-comp th:nth-child(2),\n.llc-ccorp-part-comp td:nth-child(2) { width: 28%; }\n\n.llc-ccorp-part-comp th:nth-child(3),\n.llc-ccorp-part-comp td:nth-child(3) { width: 30%; }\n\n.llc-ccorp-part-comp th:nth-child(4),\n.llc-ccorp-part-comp td:nth-child(4) { width: 22%; }\n\n\/* MOBILE *\/\n@media (max-width: 768px) {\n  .llc-ccorp-part-comp {\n    font-size: 11px;\n  }\n\n  .llc-ccorp-part-comp th {\n    font-size: 10px;\n    padding: 6px 5px;\n    line-height: 1.1;\n  }\n\n  .llc-ccorp-part-comp td {\n    padding: 6px 5px;\n    line-height: 1.2;\n\n    \/* HYphenation stronger *\/\n    hyphens: auto;\n  }\n\n  .llc-ccorp-part-comp th:nth-child(1),\n  .llc-ccorp-part-comp td:nth-child(1) { width: 20%; }\n\n  .llc-ccorp-part-comp th:nth-child(2),\n  .llc-ccorp-part-comp td:nth-child(2) { width: 28%; }\n\n  .llc-ccorp-part-comp th:nth-child(3),\n  .llc-ccorp-part-comp td:nth-child(3) { width: 30%; }\n\n  .llc-ccorp-part-comp th:nth-child(4),\n  .llc-ccorp-part-comp td:nth-child(4) { width: 22%; }\n}\n<\/style>\n\n<div class=\"table-wrapper\">\n<table class=\"llc-ccorp-part-comp\">\n\n<thead>\n<tr>\n<th>Criteria<\/th>\n<th>LLC<\/th>\n<th>C-Corporation (C-Corp)<\/th>\n<th>Partnership (GP\/LP)<\/th>\n<\/tr>\n<\/thead>\n\n<tbody>\n\n<tr>\n<td>Best for<\/td>\n<td>Freelancers, small \/ medium businesses, quick start<\/td>\n<td>Venture-backed startups, scaling, stock options, multiple investors<\/td>\n<td>Joint projects with an active manager and passive investors<\/td>\n<\/tr>\n\n<tr>\n<td>Taxation<\/td>\n<td>Pass-through by default; can elect C-Corp taxation<\/td>\n<td>Corporate income tax 21% + state tax; dividends taxed at shareholder level<\/td>\n<td>Pass-through taxation at partner level<\/td>\n<\/tr>\n\n<tr>\n<td>Owner payouts<\/td>\n<td>Typically profit distribution without dividends; dividends only under C-Corp election<\/td>\n<td>Dividends with withholding (depending on tax treaty); reinvestment possible<\/td>\n<td>Profit share distributed based on partnership agreement<\/td>\n<\/tr>\n\n<tr>\n<td>Governance & administration<\/td>\n<td>Simple administration; Operating Agreement<\/td>\n<td>More formal: board of directors, officers, corporate procedures<\/td>\n<td>Partnership agreement; simpler than C-Corp<\/td>\n<\/tr>\n\n<tr>\n<td>Investors & options<\/td>\n<td>Limited; better for small investments<\/td>\n<td>Best option: multiple share classes, stock options, cap table<\/td>\n<td>LP allows passive investors, but venture capital typically prefers C-Corp<\/td>\n<\/tr>\n\n<tr>\n<td>Liability<\/td>\n<td>Limited liability of members<\/td>\n<td>Limited liability of shareholders<\/td>\n<td>GP \u2013 unlimited liability; LP \u2013 limited to contribution<\/td>\n<\/tr>\n\n<tr>\n<td>Franchise tax<\/td>\n<td>Applies in some states; in Delaware for LLC fixed $300\/year<\/td>\n<td>Applies; formula depends on shares and state<\/td>\n<td>Applies in some states; depends on structure and state<\/td>\n<\/tr>\n\n<tr>\n<td>Flex<\/td>\n<td>High: can change tax regime<\/td>\n<td>Lower: strict corporate rules<\/td>\n<td>High contractual flexibility<\/td>\n<\/tr>\n\n<tr>\n<td>Cons<\/td>\n<td>Nuances with income\/dividend documentation; not ideal for venture<\/td>\n<td>Double taxation: profits + dividends; more formalities and costs<\/td>\n<td>GP has full liability; not ideal for venture setups<\/td>\n<\/tr>\n\n<tr>\n<td>Choose when<\/td>\n<td>You need a quick start and simple profit extraction<\/td>\n<td>You need investment, stock options, and scaling from day one<\/td>\n<td>You have managing partners and passive investors, and need flexibility<\/td>\n<\/tr>\n\n<\/tbody>\n\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element-custom_font_size elementor-element-custom_font_size_tablet elementor-element-custom_font_size_mobile elementor-element-custom_font_family elementor-element-custom_color elementor-element elementor-element-edb4cd1 elementor-widget elementor-widget-text-editor\" data-id=\"edb4cd1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>The choice between an LLC, C-Corporation, and Partnership depends on goals, tax model, and capital plans.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">\u2013 <strong>Registering an LLC<\/strong> offers the fastest start with pass-through taxation and the option to switch to C-Corp status later.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 <strong>Registering as C-Corp<\/strong> is the standard for venture growth and a large shareholder base. Still, it requires more formal management and results in double taxation\u2014corporate income tax plus shareholder dividend tax.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 <strong>Registering a C-Corp<\/strong> provides contractual flexibility and tax transparency at the partner level: GP is suitable when managers take active control and full liability, while LP suits structures with passive investors who enjoy limited liability.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">If simplicity and fast profit distribution to the owner are the priority, registering an LLC is the best choice. If you already plan to attract investors and issue stock options, choose a C-Corporation from day one.<\/span><\/p><p><b>Need to verify the numbers? Our team will gladly provide consultation on opening a company in the U.S., taxation, accounting and <span style=\"color: #3366ff;\"><a href=\"https:\/\/woborders.agency\/en\/business-services\/payment-accounts-registration\/open-payoneer\/\" style=\"color: #3366ff;\">Payoneer account<\/a><\/span>. Submit your request via the website form or through messengers.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79fe7ec elementor-widget elementor-widget-heading\" data-id=\"79fe7ec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions about U.S. business structures<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f4abc3 elementor-widget-mobile__width-inherit elementor-widget__width-inherit elementor-widget elementor-widget-bdt-accordion\" data-id=\"2f4abc3\" data-element_type=\"widget\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-2f4abc3\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/FAQPage\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-2f4abc3&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-custom-icon\">\n\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw far fa-comments\"><\/i>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat\u2019s best for a quick start in the U.S.?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p><span style=\"font-weight: 400;\">Register an LLC. Minimal formalities, default pass-through taxation, with the option to change tax classification later.<\/span><\/p><p><span style=\"font-weight: 400;\">Need investors and stock options? Choose a C-Corporation. Ideal for venture rounds, cap table management, multiple stock classes, and options.<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-llc-c-corp\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"llc-c-corp\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-custom-icon\">\n\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw far fa-comments\"><\/i>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tCan an LLC elect C-Corp taxation and later revert?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p><span style=\"font-weight: 400;\">Yes. An LLC can make a C-Corp election and switch back to pass-through. The company must submit Form 8832 to select the desired tax classification.<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-custom-icon\">\n\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw far fa-comments\"><\/i>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tHow is a nonresident owner taxed?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p><span style=\"font-weight: 400;\">For example, in Ukraine, pass-through income from an LLC does not provide a U.S. PIT certificate, so crediting it in Ukraine is generally not possible. Dividends from a C-Corp may be credited under the tax treaty. In Ukraine, foreign-sourced income is taxed at 18%, while foreign dividends are taxed at 9%.<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\" itemscope=\"\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\">\n\t\t\t\t\t\t<h3\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-franchise-tax\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"franchise-tax\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-plus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw fas fa-minus\"><\/i>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" itemprop=\"name\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-custom-icon\">\n\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fa-fw far fa-comments\"><\/i>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat is franchise tax, and where is it higher?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\" itemscope=\"\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\">\n\t\t\t\t\t\t\t<div itemprop=\"text\"><p><span style=\"font-weight: 400;\">Franchise tax is a state tax. Rules vary by state. In Delaware, LLCs pay a fixed annual fee of $300. For C-Corps, the amount depends on the number of shares and the state\u2019s formula.<\/span><\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a675b07 elementor-widget elementor-widget-spacer\" data-id=\"a675b07\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e99c0b elementor-widget elementor-widget-ucaddon_next_prev_post\" data-id=\"3e99c0b\" data-element_type=\"widget\" data-widget_type=\"ucaddon_next_prev_post.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Navigation -->\n\n<style>\/* widget: Post Navigation *\/\n\n#uc_next_prev_post_elementor_3e99c0b\n{\n  display:flex;\n}\n\n#uc_next_prev_post_elementor_3e99c0b .ue-post-pagination-btn\n{\n  display:flex;\n  align-items:center;\n  transition:0.3s;\n}\n\n#uc_next_prev_post_elementor_3e99c0b .ue-post-pagination-btn-icon\n{\n  line-height:1em;\n}\n\n#uc_next_prev_post_elementor_3e99c0b .ue-post-pagination-btn-icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n<\/style>\n\n<div class=\"ue-post-navigation\" id=\"uc_next_prev_post_elementor_3e99c0b\">\n<a href=\"https:\/\/woborders.agency\/en\/blog\/estonia-the-easiest-country-for-doing-business\/\" class=\"ue-post-pagination-btn\">\n<div class=\"ue-post-pagination-btn-icon\">\n  <i class='fas fa-chevron-left'><\/i>\n<\/div>\n<div class=\"ue-post-pagination-btn-label\">\n\n    <div class=\"ue-post-pagination-btn-label-txt\">Previuos article<\/div>    <\/div>\n<\/a>\n\n\n\n<a href=\"https:\/\/woborders.agency\/en\/blog\/which-payment-system-choose-in-2026\/\" class=\"ue-post-pagination-btn\">\n<div class=\"ue-post-pagination-btn-label\">\n    <div class=\"ue-post-pagination-btn-label-txt\">Next article<\/div>    <\/div>\n<div class=\"ue-post-pagination-btn-icon\">\n  <i class='fas fa-chevron-right'><\/i>\n<\/div>\n<\/a>\n  \n<\/div>\n<!-- end Post Navigation -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u042f\u043a\u0449\u043e \u0432\u0438 \u0432\u0436\u0435 \u043e\u0431\u0440\u0430\u043b\u0438 \u0421\u0428\u0410 \u0434\u043b\u044f \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443, \u0434\u0430\u043b\u0456 \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456, \u0448\u0442\u0430\u0442 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u0457, \u0442\u0438\u043f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u0440\u0435\u0436\u0438\u043c<\/p>","protected":false},"author":1,"featured_media":36611,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[162,137],"tags":[158,155],"class_list":["post-31347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ameryka","category-ssha","tag-ameryka","tag-ssha"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/posts\/31347","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/comments?post=31347"}],"version-history":[{"count":96,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/posts\/31347\/revisions"}],"predecessor-version":[{"id":40498,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/posts\/31347\/revisions\/40498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/media\/36611"}],"wp:attachment":[{"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/media?parent=31347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/categories?post=31347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/woborders.agency\/en\/wp-json\/wp\/v2\/tags?post=31347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}