{"id":39691,"date":"2026-03-30T10:38:50","date_gmt":"2026-03-30T07:38:50","guid":{"rendered":"https:\/\/woborders.agency\/?p=39691"},"modified":"2026-06-12T20:02:32","modified_gmt":"2026-06-12T17:02:32","slug":"accounting-and-tax-reporting-in-the-us-for-non-residents","status":"publish","type":"post","link":"https:\/\/woborders.agency\/en\/blog\/accounting-and-tax-reporting-in-the-us-for-non-residents\/","title":{"rendered":"How accounting and tax reporting work in the U.S. for Non-Residents"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39691\" class=\"elementor elementor-39691\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" 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\"><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\"><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><span style=\"font-weight: 400;\">When choosing a jurisdiction for a future company, it is important to consider not only the cost and registration timelines but also the ongoing convenience of doing business: accounting and tax reporting requirements, the possibility of remote management, and overall administrative burden. These requirements can vary significantly between countries, from simple rules to multi-level models divided between federal and state levels. This is why the United States is often perceived as a jurisdiction with a complex tax system and numerous reporting forms.<\/span><\/p><p><span style=\"font-weight: 400;\">In practice, the U.S. accounting and reporting system appears complex only at first glance. In previous materials, we have already reviewed the main types of companies and the specifics of their taxation. In this article, we explain the general logic of accounting and the typical reporting obligations of American companies, including accounting for non-residents, so that business owners can understand how the system works from their perspective.<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>This article covers the key accounting and reporting requirements for foreign-owned companies and non-residents in the U.S.<\/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-c1d929e elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"c1d929e\" 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_c1d929e * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_c1d929e{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_c1d929e svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_c1d929e .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_c1d929e .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_c1d929e .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_c1d929e .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_c1d929e .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_c1d929e:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_c1d929e .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_c1d929e\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\">In brief: accounting and reporting in the U.S.<\/div>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span style=\"font-weight: 400;\">\u2013 Accounting is based on primary documents<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 Tax reporting depends on the company structure<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 Obligations may arise at the state level<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 In most cases, collaboration with a CPA is required<\/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 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\">How to manage Primary Documentation in the U.S.<\/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-caf4279 elementor-widget elementor-widget-text-editor\" data-id=\"caf4279\" 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 href=\"https:\/\/woborders.agency\/en\/business-services\/business-setup-in-north-america\/setup-in-the-us\/\"><strong>All companies in the U.S.<\/strong><\/a> are required to maintain primary documentation, including invoices, receipts from payment systems (Stripe\/PayPal), checks, signed contracts, bank statements, and other supporting documents. Typically, these documents should be retained for 3 to 7 years, depending on the type of transactions, while certain categories (such as assets and capital investments) may need to be kept for a longer period.<\/span><\/p><p><span style=\"font-weight: 400;\">Companies must also record all financial transactions in internal accounting. For very small businesses, \u201cmanual\u201d tracking in Google Sheets or Excel may suffice, but in most cases, it is more efficient to use accounting software such as <strong>QuickBooks or Xero<\/strong>. These platforms allow you to <a href=\"https:\/\/woborders.agency\/en\/blog\/is-it-possible-for-a-non-resident-to-open-a-business-bank-account-in-the-usa\/\"><strong>connect your American bank account<\/strong><\/a>, automatically import transactions, issue invoices to clients, <a href=\"https:\/\/woborders.agency\/en\/business-services\/payment-accounts-registration\/open-stripe\/\"><strong>integrate with Stripe<\/strong><\/a>, PayPal, Shopify, or Amazon, and work with other tools necessary for regular accounting.<\/span><\/p><p><span style=\"font-weight: 400;\">For small companies with low turnover, the owner can often manage basic functions in QuickBooks independently. When transaction volume increases or additional sources of income and expenses arise, bookkeeping is typically outsourced to a bookkeeper. The cost of their services depends on the tasks and volume of transactions, but for small businesses, fees are usually charged hourly.<\/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-a95b21d elementor-widget elementor-widget-heading\" data-id=\"a95b21d\" 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\">Preparing Financial Statements and the role of a CPA<\/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-e2517e5 elementor-widget elementor-widget-text-editor\" data-id=\"e2517e5\" 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;\">At the end of a company\u2019s reporting period, a bookkeeper typically prepares a Profit &amp; Loss statement for the period. Based on this, a Balance Sheet is created, showing assets, liabilities, and equity on a specific date, along with a Cash Flow Statement.\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 elementor-element-506fcf5 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"506fcf5\" 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_506fcf5 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_506fcf5{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_506fcf5 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_506fcf5 .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_506fcf5 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_506fcf5 .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_506fcf5 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_506fcf5 .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_506fcf5:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_506fcf5 .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_506fcf5\">\n  \n         \n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span style=\"font-weight: 400;\">The key factor here is the scale of operations. If a company conducts 10\u201320 simple transactions per month, it <\/span><span style=\"font-weight: 400;\">is usually sufficient to consult an accountant at year-end for reconciliation and report preparation.<\/span><\/p><p><span style=\"font-weight: 400;\">For companies with hundreds of transactions, such as regular subscriptions, contractor payments, or income from multiple sources, interaction with an accountant needs to be systematic, typically at least quarterly.<\/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-29a017c elementor-widget elementor-widget-text-editor\" data-id=\"29a017c\" 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;\">Along with bank statements and other supporting documents, these materials are provided to the accountant. In the U.S., this professional is often a CPA (Certified Public Accountant) who prepares tax forms in accordance with requirements and submits them to the IRS.<\/span><\/p><p><span style=\"font-weight: 400;\">In addition to federal obligations, companies may have reporting duties at the state level, particularly where there is a nexus: physical presence (office, warehouse, employees) or economic activity (e.g., sales exceeding thresholds). At the state level, Annual Reports and Franchise Taxes are often filed with state agencies (such as the Secretary of State or Department of Revenue) rather than the IRS. Forms, rates, and deadlines depend on the company type (Corporation, LLC, LP) and specific state regulations. Some states, such as Wyoming or Nevada, have no state income tax but may require annual franchise or license fees.<\/span><\/p><p><span style=\"font-weight: 400;\">While basic bookkeeping can sometimes be done independently, engaging a CPA in the U.S. is generally a practical solution due to the multi-layered tax system, diverse form requirements, and frequent regulatory updates.<\/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-dcb013e elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"dcb013e\" 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_dcb013e.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_dcb013e.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_dcb013e.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_dcb013e.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_dcb013e.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_dcb013e .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_dcb013e .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_dcb013e .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_dcb013e .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_dcb013e .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_dcb013e\" >\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\/llc-ccorp-partnership-in-the-usa-which-type-to-choose\/\" >            <p class=\"ue_content_ticker_title\">LLC, C-Corp, or Partnership in the USA?<\/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-3a912a8 elementor-widget elementor-widget-heading\" data-id=\"3a912a8\" 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\">What reporting may arise for non-residents in the USA<\/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-5f785de elementor-widget elementor-widget-text-editor\" data-id=\"5f785de\" 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 list of forms that may be filed in the U.S. depends on the type of company, the chosen tax regime, and other factors. Below is a generalized overview of typical scenarios for companies owned by non-residents of the U.S. The specific set of forms and filing deadlines are determined individually, depending on the business structure and nature of operations.\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 elementor-element-f3380cb elementor-widget elementor-widget-heading\" data-id=\"f3380cb\" 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 reports filed by a company with a foreign owner in the USA<\/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-976d116 elementor-widget elementor-widget-text-editor\" data-id=\"976d116\" 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<ul><li aria-level=\"1\"><b>The most common structure among non-residents is a foreign-owned Single-Member LLC (disregarded entity).\u00a0<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">By default, these companies are subject to pass-through taxation: tax obligations arise at the owner level, not at the LLC level. Typically, reporting involves filing Form 5472 together with a pro forma Form 1120. A non-resident owner files Form 1040-NR if they have U.S.-source income or effectively connected income. Form 5472 is used to report transactions with the foreign owner and may be required even if the company has no income. The standard filing deadline is April 15, with an extension available to October 15 if Form 7004 is submitted.<\/span><\/p><ul><li aria-level=\"1\"><b>A different taxation and reporting framework applies to foreign-owned C-Corporations or LLCs that have elected corporate taxation under the check-the-box rules.\u00a0<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">In this case, the company pays federal corporate income tax and, if applicable, state taxes. The owner may receive dividends, which are subject to withholding tax: the default rate is 30%, but this may be reduced under an applicable double taxation treaty. Typically, the company files Form 1120 and Form 5472 (for transactions with foreign shareholders).  If dividends are paid to a U.S. resident, Form 1099-DIV may apply. For dividends paid to a non-resident, the company generally files an annual withholding agent report (Form 1042) and a form for each foreign recipient (Form 1042-S). The standard filing deadline is April 15, with an extension available to October 15 via Form 7004.<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Another common structure is a foreign-owned Multi-Member LLC, which has multiple partners.\u00a0<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">By default, these entities are taxed and reported as partnerships, meaning taxation occurs at the partner level (pass-through taxation) rather than at the company level. Reporting typically involves Form 1065, with a Schedule K-1 prepared for each partner. In certain cases, Form 5472 may also be required if reportable transactions occur with foreign-related parties.\nIf withholding tax applies, companies must file Form 8804 (annual report) and Form 8805 for each foreign partner, even if the withholding amount is $0. The standard deadline is March 15, with an extension available to September 15 via Form 7004.<\/span><\/p><p><span style=\"font-weight: 400;\">While U.S. reporting may appear complex, it is structured according to roles: the bookkeeper is responsible for accurate accounting and financial statement preparation, the CPA handles tax forms and filing, and the owner or company administrator ensures timely submission of primary documents and reviews and signs reporting forms as requested by the accountant.<\/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-b929c64 elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"b929c64\" 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_b929c64 * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_b929c64{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_b929c64 svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_b929c64 .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_b929c64 .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_b929c64 .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_b929c64 .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_b929c64 .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_b929c64:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_b929c64 .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_b929c64\">\n  \n         \n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p>In practice, these processes are carried out through the preparation of specific forms and the submission of reports \u2014 you can learn more about this on the page <a href=\"https:\/\/woborders.agency\/en\/business-services\/business-setup-in-north-america\/declaration-company-income-us\/\"><span style=\"color: #ccffcc;\"><strong>dedicated to U.S. tax reporting preparation and filing services.<\/strong><\/span><\/a><\/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-2b333c7 elementor-widget elementor-widget-heading\" data-id=\"2b333c7\" 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\">Additional reporting requirements for non-residents<\/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-8f1ad30 elementor-widget elementor-widget-text-editor\" data-id=\"8f1ad30\" 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 addition to regular tax and financial reporting, U.S. companies may need to complete additional forms in certain situations. For example, if a foreign individual or entity owns a 10% or greater stake, <a href=\"https:\/\/woborders.agency\/en\/business-services\/business-setup-in-north-america\/filing-the-be12-report\/\"><strong>Form BE-12 may be filed once every five years<\/strong><\/a>. <\/span><\/p><p><span style=\"font-weight: 400;\">When working with non-resident counterparties, companies typically receive <a href=\"https:\/\/woborders.agency\/en\/business-services\/business-setup-in-north-america\/filling-out-forms-w-8ben\/\"><strong>W-8 series forms<\/strong><\/a> from them and either retain them internally or submit them to their withholding agent. These forms are generally not submitted directly to the IRS but serve as supporting documentation for accurate reporting (particularly in connection with Forms 1042\/1042-S). <\/span><\/p><p><span style=\"font-weight: 400;\">Employees or co-owners of companies in the United States who receive shares subject to vesting may file <\/span><strong><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f15620.pdf\" target=\"_blank\" rel=\"nofollow noopener\">a Form 83(b) Election<\/a><\/strong><span style=\"font-weight: 400;\">. This form allows them to pay tax on the full value of the shares upfront, at the time they are granted, rather than when the ownership rights vest. It must be filed within 30 days of receiving the shares and can reduce the tax burden if the shares increase in value.<\/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-1f3f50e elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"1f3f50e\" 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_1f3f50e * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_1f3f50e{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_1f3f50e svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_1f3f50e .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_1f3f50e .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_1f3f50e .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_1f3f50e .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_1f3f50e .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_1f3f50e:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_1f3f50e .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_1f3f50e\">\n  \n         \n                <div  class=\"blox-boxed-small-square-icon-box-heading\">Another area involves Beneficial Ownership Information (BOI) reporting to FinCEN<\/div>\n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span style=\"font-weight: 400;\">Following changes effective in late March 2025, companies formed in the U.S. (domestic), <strong><span style=\"text-decoration: underline;\">are generally exempt from filing BOI reports<\/span><\/strong>, whereas the obligation mainly remains for foreign companies created abroad and registered to operate in the U.S. through state filings (foreign reporting companies).<\/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-e6daae2 elementor-widget elementor-widget-text-editor\" data-id=\"e6daae2\" 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;\">If a company has employees in the U.S., additional payroll tax reporting obligations may arise: quarterly federal forms for withholding, Social Security, and Medicare, as well as state-level reports, including state income tax withholding and contributions to state unemployment insurance (SUI).<\/span><\/p><p><span style=\"font-weight: 400;\">In summary, beyond the \u201cbasic\u201d filings, a company may face additional reporting requirements depending on ownership structure, counterparty type, and the presence of a U.S.-based team. It is therefore important to understand in advance the triggers that initiate additional reporting.<\/span><\/p><p><strong>A separate type of obligation is sales tax<\/strong><b>, which is regulated at the state level.<\/b><\/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\" 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\">Order a consultation on U.S. tax reporting<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-398b36c elementor-widget elementor-widget-spacer\" data-id=\"398b36c\" 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-f903d38 elementor-widget elementor-widget-heading\" data-id=\"f903d38\" 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\">We provide comprehensive accounting support in the USA<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-071243f e-con-full e-flex e-con e-child\" data-id=\"071243f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1baeb17 e-flex e-con-boxed e-con e-child\" data-id=\"1baeb17\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-55040bc e-con-full e-flex e-con e-child\" data-id=\"55040bc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba326e8 elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-tablet-align-center elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"ba326e8\" 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=\"http:\/\/t.me\/woborders_ag_bot\" 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=\"Telegram\">\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-telegram-plane\"><\/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\tTelegram\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<div class=\"elementor-element elementor-element-49f5955 e-con-full e-flex e-con e-child\" data-id=\"49f5955\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee0c5e8 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 class=\"bdt-ep-button-text\">\n\n\t\t\t\t<span class=\"avdbtn-text\">\n\t\t\t\t\tViber\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<div class=\"elementor-element elementor-element-6cc8f9f e-con-full e-flex e-con e-child\" data-id=\"6cc8f9f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8fd1ee elementor-align-center elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-tablet-align-center elementor-widget elementor-widget-bdt-advanced-button\" data-id=\"d8fd1ee\" 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=\"https:\/\/wa.me\/message\/VLEBLWYHZDRSM1\" 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=\"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-01b573e elementor-widget elementor-widget-heading\" data-id=\"01b573e\" 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\">Sales Tax in the U.S.<\/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-757153d elementor-widget elementor-widget-text-editor\" data-id=\"757153d\" 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;\"><strong>Sales tax is a consumption tax often compared to VAT; however, it operates under a different framework in the United States<\/strong>.<\/span><\/p><p><span style=\"font-weight: 400;\"> There is no single nationwide rate. The tax is established at the state level (state sales tax) and may be supplemented by local rates imposed by counties or municipalities (local sales tax). Unlike VAT, sales tax is a single-stage tax paid by the end consumer. Certain states do not impose sales tax at all, including Oregon, Delaware, New Hampshire, and Montana.<\/span><\/p><p><span style=\"font-weight: 400;\">Sales tax may apply to tangible goods as well as certain categories of digital products. Depending on the state, taxable items may include software, data processing services, electronic books, digital audio and video content, streaming services, and other digital products.<\/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-7a17cba elementor-widget elementor-widget-ucaddon_square_icon_box\" data-id=\"7a17cba\" 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_7a17cba * { \n\tbox-sizing: border-box; \n}\n\n#uc_square_icon_box_elementor_7a17cba{\n  font-family: inherit;\n  position:relative;\n}\n#uc_square_icon_box_elementor_7a17cba svg{\n  width:1em;\n  height:1em;\n}\n#uc_square_icon_box_elementor_7a17cba .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_7a17cba .ue-icon {\n  display:inline-block;\n}\n#uc_square_icon_box_elementor_7a17cba .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_7a17cba .ue-icon-inner{\n    line-height:1em;\n\t} \t\n\n\n#uc_square_icon_box_elementor_7a17cba .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_7a17cba:hover\n{\n  position:relative;\n  z-index:1;\n}\n\n\n#uc_square_icon_box_elementor_7a17cba .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_7a17cba\">\n  \n         \n         \n  \t\t  \n  \n                  <div class=\"blox-boxed-small-square-icon-box-content\">\n            <p><span style=\"font-weight: 400;\">The obligation to register for sales tax arises when a company has nexus in a state\u2014either physical presence (office, warehouse, employees, retail location) or by exceeding established thresholds for the number of transactions or total sales (economic nexus). In such cases, the business must obtain a Sales Tax Permit (Seller\u2019s Permit) and acts as a tax collection agent, calculating and collecting tax on each transaction. Collecting sales tax without proper registration is not permitted.<\/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-fb5aceb elementor-widget elementor-widget-text-editor\" data-id=\"fb5aceb\" 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;\">For proper administration, the company must determine the applicable rate based on the place of delivery or consumption (destination-based sourcing), correctly display the tax on invoices or receipts, and retain supporting documentation. The process is largely automated through services such as TaxJar, Avalara, or QuickBooks, which determine the applicable rate for each transaction, calculate the tax amount, and generate reporting data. Integrations with Shopify, Stripe, and WooCommerce allow tax to be calculated at checkout. Marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on behalf of sellers in many states; however, sellers may still be required to register and file reports, even if those reports reflect zero tax due.<\/span><\/p><p><span style=\"font-weight: 400;\">After collecting sales tax, the company files a Sales Tax Return and remits the corresponding amount to the state. The filing frequency is determined individually by each state and depends on the volume of taxable sales: the higher the turnover, the more frequently returns must be filed. Even if no sales occurred during the reporting period, a zero return is generally required. There is no single federal form, each state determines the format, title, and method of submission for its sales tax return. <\/span><\/p><p><span style=\"font-weight: 400;\"><strong>For example, in Wyoming, different forms apply depending on filing frequency: <\/strong><\/span><strong><a href=\"https:\/\/drive.google.com\/file\/d\/1-c_sk1UjNaObb3q0SKgDd85u4aJqa_dh\/view?usp=sharing\" target=\"_blank\" rel=\"nofollow noopener\">Form 41-1<\/a><\/strong><span style=\"font-weight: 400;\"> (monthly or quarterly reporting), <\/span><strong><a href=\"https:\/\/drive.google.com\/file\/d\/1Pczzp-hFTYmaKjorTTcJF98SP9fdJzLv\/view?usp=sharing\" target=\"_blank\" rel=\"nofollow noopener\">Form 42-1<\/a><\/strong><span style=\"font-weight: 400;\"> (annual reporting), or <\/span><strong><a href=\"https:\/\/drive.google.com\/file\/d\/1FOv_TUF5dJaystiXIDiC8HNqNLcv49Ab\/view?usp=sharing\" target=\"_blank\" rel=\"nofollow noopener\">Form 43-1<\/a><\/strong><span style=\"font-weight: 400;\"> (for one-time or occasional sales).<\/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-3f19ff6 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-ucaddon_content_ticker\" data-id=\"3f19ff6\" 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_3f19ff6.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_3f19ff6.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_3f19ff6.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_3f19ff6.uc_news_ticker-holder .point-arrow:after{\n\tborder-left-color: #000000;\n}\n#uc_content_ticker_elementor_3f19ff6.uc_news_ticker-holder .uc_date{\n  \tcolor: ;\n}\n\n#uc_content_ticker_elementor_3f19ff6 .ue-item-wrapper{\n  display:flex;\n  align-items:center;\n  gap:16px;\n}\n\n#uc_content_ticker_elementor_3f19ff6 .ue_content_ticker_image{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_content_ticker_elementor_3f19ff6 .ue_content_ticker_image img{\n  display:block;\n  width:100%;\n  height:100%;\n}\n\n#uc_content_ticker_elementor_3f19ff6 .uc_ticker-box{\n  flex-grow:1;\n}\n\n#uc_content_ticker_elementor_3f19ff6 .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_3f19ff6\" >\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\">Taxes for business in the USA<\/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-3a6e12f elementor-widget elementor-widget-heading\" data-id=\"3a6e12f\" 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\">Conclusion<\/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-110b479 elementor-widget elementor-widget-text-editor\" data-id=\"110b479\" 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;\">Although the U.S. accounting and tax reporting system may initially appear complex, in practice it is structured and predictable. The use of automated tools, well-organized primary recordkeeping, and a clear understanding of key reporting obligations allow these processes to be managed efficiently without excessive administrative burden.<\/span><\/p><p><span style=\"font-weight: 400;\">The key factors remain the consistent maintenance and retention of primary documentation, timely preparation of required forms, and proper oversight of tax liabilities at both the federal and state levels. With this approach, even foreign owners can organize the financial and tax aspects of their company in a way that enables them to focus on operations and business development.<\/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-809f2e4 elementor-widget elementor-widget-heading\" data-id=\"809f2e4\" 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 accounting and reporting in the U.S. for non-residents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f4d4ea elementor-widget-mobile__width-inherit elementor-widget__width-inherit elementor-widget elementor-widget-bdt-accordion\" data-id=\"8f4d4ea\" 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-8f4d4ea\" 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-8f4d4ea&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\tHow should primary documentation be organized 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\"><div id=\"ui-id-2\" class=\"item_content ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-1\" aria-hidden=\"false\"><div id=\"uc_uc_icon_accordion_elementor_1366c49_item2\" class=\"uc_ac_box elementor-repeater-item-1ae2380 uc-item-active\"><div id=\"uc_uc_icon_accordion_elementor_1366c49_item2-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_1366c49_item2-title\"><p><span style=\"font-weight: 400;\">Retain all invoices, receipts, contracts, and bank statements in either electronic or paper form. In the U.S., financial documents are typically stored for 3 to 7 years, and for certain transactions, longer. A systematic approach to document management significantly simplifies reporting preparation and reduces the risk of errors.<\/span><\/p><\/div><\/div><\/div><\/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=\"1\" 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\tIs accounting software mandatory?\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;\">Formally, no. However, in practice, it greatly simplifies accounting. Systems such as QuickBooks or Xero allow automatic import of bank transactions, integration with Stripe, PayPal, Shopify, or Amazon, preparation of financial statements, and generation of data for tax reporting.<\/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-cpa\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"cpa\">\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\tIs a CPA required if bookkeeping is handled independently?\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;\">In most cases, yes. Even if basic bookkeeping is performed by the owner, a CPA ensures proper preparation of federal and state tax forms, takes into account the specific tax treatment of the company\u2019s structure, and reduces the risk of penalties.<\/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=\"3\" 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\tWhen do state-level tax obligations arise?\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\"><div id=\"ui-id-8\" class=\"item_content ui-accordion-content ui-corner-bottom ui-helper-reset ui-widget-content ui-accordion-content-active\" role=\"tabpanel\" aria-labelledby=\"ui-id-7\" aria-hidden=\"false\"><p><span style=\"font-weight: 400;\">State obligations arise when a company has nexus\u2014either physical presence or economic activity (exceeding sales or transaction thresholds). In such cases, filings such as an Annual Report, Franchise Tax return, or Sales Tax Return may be required.<\/span><\/p><\/div><\/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=\"4\" 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 can problems with tax reporting be avoided?\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;\">Take a proactive approach: regularly provide documentation for bookkeeping, plan tax payments in advance, and review and approve reporting forms in a timely manner. This helps prevent penalties and allows you to focus on business development rather than resolving urgent compliance issues.<\/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=\"5\" 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\tCan you rely on the experience of other entrepreneurs?\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;\">Not necessarily. U.S. tax obligations depend on the company\u2019s structure, state of registration, type of activity, and sources of income. Solutions that work for one business may be unsuitable or risky for another.<\/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-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-c48647b elementor-widget elementor-widget-text-editor\" data-id=\"c48647b\" 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><em><strong>Disclaimer<\/strong><\/em><\/p><p><em><span style=\"font-weight: 400;\">The information provided in this article is for informational purposes only and does not constitute tax, legal, or accounting advice. Although we strive to ensure the accuracy and relevance of the material, U.S. tax and corporate regulations may change, and their application depends on the specific circumstances of each company.<\/span><\/em><\/p><p><em><span style=\"font-weight: 400;\">Before making any decisions regarding company formation, accounting practices, tax reporting, or the sale of goods and services in the U.S., we recommend obtaining individualized advice from a qualified tax professional, CPA, or licensed attorney in the relevant jurisdiction.<\/span><\/em><\/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-902c322 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"902c322\" 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 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\u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043e\u0431\u043b\u0456\u043a\u0443 \u0439 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0432 \u0421\u0428\u0410 \u0432\u0438\u0433\u043b\u044f\u0434\u0430\u0454 \u0441\u043a\u043b\u0430\u0434\u043d\u043e\u044e \u043b\u0438\u0448\u0435 \u043d\u0430 \u043f\u0435\u0440\u0448\u0438\u0439 \u043f\u043e\u0433\u043b\u044f\u0434. \u0423 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u0456\u0445 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0430\u0445 \u043c\u0438 \u0432\u0436\u0435 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u043b\u0438 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0442\u0438\u043f\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 \u0456 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0457\u0445 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