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54 articles

💰 Taxes6 min

The 31 July Payment on Account: The Mid-Year HMRC Deadline Non-Resident Directors Never Budget For

The second Self Assessment payment on account for 2025/26 is due by midnight on 31 July 2026. Here is who has to pay, why the first year feels like a 150% tax bill, what interest a missed payment triggers, and how to legitimately reduce the instalment if your income has fallen.

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MP Partner Team

Jul 2, 2026

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🇬🇧 UK LTD6 min

Do UK Company Directors Have to File a Self Assessment Return? The 5 October Myth That Catches Non-Resident Directors

Many UK directors file a Self Assessment return they never needed — while others who genuinely must miss the 5 October registration deadline and trigger automatic penalties. Here is what HMRC actually requires, and why dividends, not the director title, are what matters.

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MP Partner Team

Jun 29, 2026

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📋 Compliance6 min

Pennsylvania's New Annual Report: The September 30 LLC Deadline and the 2027 Dissolution Cliff Non-Residents Are Sleeping On

Pennsylvania replaced its decennial report with a yearly Annual Report, due 30 September for LLCs. 2026 is the last penalty-free year — from 2027, non-filers face administrative dissolution or termination. Here is what non-resident LLC owners need to know.

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MP Partner Team

Jun 28, 2026

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🇬🇧 UK LTD6 min

The 6 July P11D Deadline: The Benefit-in-Kind Filing UK Company Directors Forget — Even With Just One Employee (Themselves)

If your UK company gave you private medical cover, a director's loan, or paid personal costs in 2025/26, you may have a P11D due on 6 July 2026. Here are the deadlines, the 15% Class 1A charge, the penalties — and why the move to payrolling does not let you skip this year.

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MP Partner Team

Jun 27, 2026

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📋 Compliance6 min

Your US LLC Might Owe an FBAR — Even If You Don't: The FinCEN Form 114 Trap for Non-Resident Owners

As a non-resident you are not a “US person,” so the FBAR does not apply to you personally. But your US LLC is a US person in its own right, and if it holds money in an account located outside the United States above $10,000, the company itself may have to file FinCEN Form 114. Here is exactly how the trap works.

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MP Partner Team

Jun 27, 2026

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🇬🇧 UK LTD6 min

The Registered Email Address Rule: The ECCTA Requirement Quietly Catching Out Non-Resident UK Company Directors

Since March 2024, every UK company must give Companies House a private 'registered email address' and confirm its purpose is lawful at each confirmation statement. Here is why non-resident directors who used an unmonitored inbox risk missing critical notices - and even a strike-off.

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MP Partner Team

Jun 25, 2026

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💰 Taxes6 min

When Your US LLC Has to Issue 1099-NEC Forms: The New $2,000 Threshold and the W-9 vs W-8BEN Mistake Non-Residents Make

Most non-resident owners think about the forms their LLC sends to the IRS about itself. Far fewer realize that paying contractors can turn the LLC into the party that must issue tax forms, too. Here is what triggers a Form 1099-NEC, the new $2,000 threshold for 2026, and the W-9 versus W-8BEN distinction that trips up international founders.

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MP Partner Team

Jun 24, 2026

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📋 Compliance6 min

New York's LLC Transparency Act Is Live in 2026 — But Most Non-Resident Owners' US LLCs Are Exempt

A new state-level beneficial ownership rule, the New York LLC Transparency Act, took effect on January 1, 2026. But a last-minute December 2025 veto narrowed it so that only LLCs formed outside the United States must report. If your LLC was formed in any US state, it is exempt — no matter who owns it. Here is exactly who has to file, the deadlines, and why most non-resident owners can breathe easy.

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MP Partner Team

Jun 23, 2026

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💰 Taxes6 min

The 1099-K Just Changed: The New $20,000 Threshold and What It Means for Foreign-Owned US LLCs

A law signed in July 2025 rolled the Form 1099-K reporting threshold back to more than $20,000 and more than 200 transactions, undoing the planned drop toward $600. Here is what changed, the number that matters now, and why many non-resident LLC owners with a valid W-8 on file should not receive a 1099-K at all.

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MP Partner Team

Jun 22, 2026

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💰 Taxes6 min

The W-8 Expiry Trap: How the IRS Three-Year Rule Quietly Triggers 30% Withholding on Your LLC Income

Most non-resident LLC owners file a W-8BEN or W-8BEN-E once and forget it — but the IRS makes these forms expire after three years, and a lapsed form can trigger a flat 30% US withholding with no treaty relief. Here is how the rule works and how to stay ahead of it.

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MP Partner Team

Jun 22, 2026

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🇬🇧 UK LTD6 min

The 'Appropriate Address' Rule: Why a PO Box (or the Wrong Virtual Office) Can Get Your UK Company Struck Off

Companies House now applies an 'appropriate address' test to every UK company's registered office. PO Boxes are out, and an address that fails can be swapped for a default address — and ultimately get your company struck off. Here is what non-resident founders need to check.

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MP Partner Team

Jun 18, 2026

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🇬🇧 UK LTD6 min

Who Is Allowed to File for Your UK Company? Authorised Corporate Service Providers (ACSPs), Explained for Non-Residents

From no earlier than November 2026, the agent who files for your UK company must be a registered Authorised Corporate Service Provider (ACSP). Here's what that means for non-resident founders — and why you probably can't be your own agent.

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MP Partner Team

Jun 17, 2026

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💰 Taxes6 min

Form 5472 and the '$0 Revenue' Myth: The Hidden Reportable Transactions Most Non-Resident LLC Owners Miss

Many non-resident LLC owners think a year with no sales means no Form 5472. The IRS triggers filing on 'reportable transactions' — including the capital you put in and the money you take out. Here's what really counts.

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MP Partner Team

Jun 16, 2026

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📋 Compliance6 min

The New York LLC Publication Requirement: The $50 Filing — and Four-Figure Newspaper Bill — Non-Residents Never See Coming

Every New York LLC must publish a formation notice in two county-designated newspapers within 120 days — or its authority to do business is suspended. The state fee is just $50, but the newspaper bill can run into the thousands, especially in Manhattan. Here is what Section 206 really requires, what suspension does (and does not) do, and how to avoid an expensive surprise.

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MP Partner Team

Jun 15, 2026

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💰 Taxes6 min

Zero Tax, But Not Zero Filing: The Texas LLC Report That Quietly Forfeits Companies

Most Texas LLCs owe no franchise tax — but they still must file a Public Information Report every May 15. Skip it, and your LLC can forfeit its right to do business, exposing the owners to personal liability. Here is exactly what the Texas Comptroller requires in 2026.

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MP Partner Team

Jun 14, 2026

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📋 Compliance6 min

The Nevada LLC Annual List: The $350 Renewal and $175 Late Penalty Non-Residents Forget

Nevada has no state income tax, but every Nevada LLC still owes a $350 Annual List and State Business License renewal each year, due by the last day of your anniversary month. Miss it and you face $175 in penalties, default, and eventually losing your company. Here is exactly how the rule works.

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MP Partner Team

Jun 13, 2026

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🇬🇧 UK LTD6 min

The Director's Loan Trap: How Taking Money Out of Your UK Company Can Trigger a 33.75% Tax Charge

Many non-resident UK company owners move cash out of the business whenever they need it. If that overdrawn director's loan is not cleared within nine months of your year end, your company pays 33.75% Corporation Tax under Section 455 — here is how the rule works and how to avoid it.

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MP Partner Team

Jun 12, 2026

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📋 Compliance6 min

Florida LLC Annual Report: The $400 Late Fee and the September Cliff That Dissolves Non-Resident Companies

Florida charges just $138.75 for the LLC Annual Report, but miss the May 1 deadline by even one minute and a non-waivable $400 late fee is added automatically. Leave it unfiled into late September and your company is administratively dissolved. Here is exactly how the deadline works and what to do if you have already missed it.

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MP Partner Team

Jun 11, 2026

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📋 Compliance6 min

Your Wyoming LLC's Annual Report: The Anniversary-Month Deadline That Quietly Dissolves Companies

Forming a Wyoming LLC is the easy part. Every year you must file an Annual Report and pay a License Tax on your formation anniversary month - and missing it by 60 days can get your company administratively dissolved. Here is exactly what you owe and how to never miss it.

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MP Partner Team

Jun 10, 2026

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🇬🇧 UK LTD6 min

Your UK Company Just Became 'Active': The 3-Month HMRC Deadline Most New Directors Miss

Registering at Companies House does not register your company for Corporation Tax. Once your UK limited company becomes 'active', you have just 3 months to tell HMRC - and missing it is one of the most common, and most avoidable, mistakes new directors make.

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MP Partner Team

Jun 9, 2026

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💰 Taxes6 min

The October 15 Deadline: What Foreign-Owned LLC Owners Who Filed an Extension Must Not Forget

If you pushed your foreign-owned US LLC's Form 5472 deadline to October by filing an extension in the spring, the clock is now ticking toward October 15. Here is exactly what the extension does, what it does not do, and the mail-or-fax rules that catch non-resident owners off guard — with the $25,000 penalty waiting on the other side.

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MP Partner Team

Jun 8, 2026

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🇬🇧 UK LTD6 min

How to Verify Your Identity for Companies House From Abroad: A Practical Guide for Non-Resident Directors

Identity verification is now a legal requirement for every UK company director and PSC — but how do you actually complete it when you live outside the UK? A step-by-step walkthrough of GOV.UK One Login, which documents work from abroad, and what to do if your passport is not biometric.

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MP Partner Team

Jun 7, 2026

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📋 Compliance6 min

The 60-Day Rule Most LLC Owners Have Never Heard Of: IRS Form 8822-B and Your 'Responsible Party'

When you got your LLC's EIN, you named a 'responsible party.' If that person ever changes, the IRS gives you just 60 days to file Form 8822-B. There is no direct fine for missing it — but here is why ignoring it can quietly trigger far more expensive penalties.

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MP Partner Team

Jun 6, 2026

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💰 Taxes6 min

The $25,000 Letter: What to Do If the IRS Penalizes Your Foreign-Owned LLC for a Late Form 5472

Missed the April 15 Form 5472 deadline or received an IRS CP215 penalty notice? Here is how the $25,000 penalty works, how it grows if ignored, and the realistic routes to relief — reasonable cause, disputing the notice, and Form 843.

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MP Partner Team

Jun 5, 2026

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📋 Compliance6 min

PSC Identity Verification: The 14-Day Window Every UK Company Owner Must Not Miss in 2026

Since 18 November 2025, every PSC of a UK company must verify their identity with Companies House — and provide their personal code within a strict 14-day window that depends on their role. Verifying as a director is not enough. Here is who must act, when, and how to avoid a penalty.

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MP Partner Team

Jun 4, 2026

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💰 Taxes6 min

Form 1040-NR and the June 15 Deadline: The Personal US Tax Return Many Non-Resident LLC Owners Forget

Your LLC's Form 5472 was due in April — but your personal US return, Form 1040-NR, may be due June 15. Here is who must file, how the December 15 extension works, and the 16-month rule that lets the IRS deny every deduction on a late return.

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MP Partner Team

Jun 3, 2026

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💰 Taxes6 min

Foreign-Owned Multi-Member US LLCs: Why You File Form 1065 — Not Form 5472 (and the $255-Per-Partner Penalty)

Single-member foreign-owned LLCs file Form 5472. But the moment your US LLC has two or more owners, the rules change completely — it becomes a partnership, files Form 1065, and missing the March 15 deadline triggers a penalty that multiplies by every partner, every month.

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MP Partner Team

Jun 2, 2026

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💰 Taxes6 min

California's $800 LLC Franchise Tax: The 'First Year Is Free' Myth That Costs Non-Residents Money

California charges every LLC an $800 minimum franchise tax each year, even at zero profit. The old first-year exemption expired at the end of 2023, so LLCs formed in 2024 or later owe it from year one. Here is who pays, the deadlines, the extra fee, and how non-residents avoid the trap.

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MP Partner Team

Jun 1, 2026

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🇬🇧 UK LTD6 min

The 'Associated Companies' Trap: How a Second Company Can Quietly Raise Your UK Corporation Tax Bill

Since April 2023 the UK has had a 19% and a 25% Corporation Tax rate. But if you control more than one company — even an overseas one — the thresholds that decide your rate are divided between them. Here is how the associated companies rule works and how to avoid an unexpected 25% bill.

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MP Partner Team

Jun 1, 2026

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💰 Taxes6 min

US Sales Tax and Non-Resident LLC Owners: The 'Hidden Tax' That Has Nothing to Do With the IRS

Most non-resident LLC owners obsess over the IRS and Form 5472 — and never hear about US state sales tax until a state mails a bill for years of uncollected tax. Here is how economic nexus works after Wayfair, why foreign sellers are not exempt, and what actually triggers a duty to register in 2026.

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MP Partner Team

May 29, 2026

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🇬🇧 UK LTD6 min

Dormant UK LTD Companies: Why “Doing Nothing” Still Means Filing (and the Penalties for Getting It Wrong)

Many non-resident founders open a UK LTD, never trade, and assume there is nothing to file. That assumption is one of the most expensive mistakes in UK company compliance. Here is what a dormant company must still do in 2026 — and what happens if it doesn’t.

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MP Partner Team

May 29, 2026

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💰 Taxes7 min

The Substantial Presence Test: How Many Days Can a Non-Resident LLC Owner Spend in the US Before Becoming a US Tax Resident?

A few extra days of US travel each year can quietly turn a non-resident LLC owner into a US tax resident — taxed on worldwide income. Here is how the 183-day weighted formula really works, the days you can exclude, and how Form 8840 (the Closer Connection Exception) protects founders who travel to the US regularly.

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MP Partner Team

May 27, 2026

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📋 Compliance6 min

BOI Reporting in 2026: Why Most Foreign-Owned US LLCs No Longer Need to File

FinCEN's March 2025 interim final rule changed everything: most non-resident founders with US-formed LLCs no longer need to file a BOI report. Here is exactly what shifted, who is still in scope, and what you should keep on file.

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MP Partner Team

May 26, 2026

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🇬🇧 UK LTD6 min

Companies House Accounts Reform: Why the April 2027 Deadline Was Dropped — and What UK LTD Owners Should Know

Many UK company owners were told that from April 2027 they would have to file a full profit and loss account and switch to software-only filing. In January 2026, Companies House confirmed that deadline is off. Here is what actually applies now — and which reforms are not paused.

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MP Partner Team

May 25, 2026

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📋 Compliance6 min

The BE-13 Survey: The 45-Day US Federal Filing Most Foreign-Owned LLC Owners Have Never Heard Of

When a non-resident forms or buys a US LLC, a little-known federal survey — Form BE-13 from the Bureau of Economic Analysis — can fall due within 45 days. Here is who must file, what changed in October 2025, and how to stay compliant.

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MP Partner Team

May 25, 2026

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💰 Taxes6 min

UK VAT for Non-Resident Sellers: Why the £90,000 Threshold Does Not Apply to You

Many non-resident sellers assume they only register for UK VAT after passing £90,000 in sales. That threshold is for UK-established businesses. If you are not established in the UK, a different rule applies — and it can require VAT registration from your very first sale.

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MP Partner Team

May 25, 2026

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📋 Compliance6 min

The Registered Agent Trap: How a Lapsed Agent Can Quietly Dissolve Your US LLC

A registered agent is an ongoing legal requirement for every US LLC, not a formation-day formality. Here is how a lapsed agent quietly leads to missed state notices, lost good standing, and even default judgments — and how non-resident owners can prevent it.

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MP Partner Team

May 20, 2026

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📋 Compliance6 min

How to Properly Close Your US LLC as a Non-Resident: The Final-Return Checklist Most Owners Miss

Walking away from a US LLC without a formal dissolution leaves your filings open at the IRS and the state — and the penalties keep stacking up. Here is the closing checklist non-resident owners need, with the exact federal and state filings you cannot skip.

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MP Partner Team

May 19, 2026

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💰 Taxes6 min

ITIN for Non-Resident LLC Owners: When You Need One (and When You Don't)

An ITIN is not the same as an EIN, and most non-resident LLC owners don't need one just to run a US LLC. Here's exactly when Form W-7 is required, when it isn't, and what changed in 2026.

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MP Partner Team

May 18, 2026

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💰 Taxes7 min

W-8BEN vs W-8BEN-E for Foreign-Owned US LLCs: Which Form Do You Actually Send?

If a US client asks your foreign-owned LLC to fill out a W-9, the IRS rules say you almost certainly shouldn't. Here's exactly which W-8 form you owe them, what to write on each line, and the mistakes that cost non-resident owners the most.

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MP Partner Team

May 17, 2026

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💰 Taxes7 min

IRS Form 8832 for Foreign-Owned LLCs: When (and Why) to Elect Corporate Tax Status

Every US LLC has a choice about how it is taxed — corporation, partnership, or disregarded entity — made on a single page called Form 8832. Choosing wrong, or missing the 75-day deadline, can lock a non-resident owner into the wrong tax regime for five full years. Here is what the form actually does, when electing C-corp status helps, and when it quietly creates a tax bill you did not owe.

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MP Partner Team

May 16, 2026

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💰 Taxes7 min

When Does a Non-Resident LLC Owner Owe US Federal Income Tax? Understanding ETBUS and ECI

Most foreign-owned US LLCs assume no US tax is due simply because the owner lives abroad. The IRS test is different — it depends on whether the LLC is engaged in a US trade or business (USTB / ETBUS) and whether the income is effectively connected (ECI). Here is what the IRS actually says, in plain language, for a typical non-resident founder.

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MP Partner Team

May 15, 2026

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🇬🇧 UK LTD6 min

UK LTD Annual Accounts and Corporation Tax: Deadlines, Penalties and What Non-Resident Directors Must Know

Every UK private limited company must file annual accounts with Companies House AND a Company Tax Return with HMRC — these are separate filings with separate deadlines. Non-resident directors routinely miss one or confuse them. Here are the exact deadlines, the late-filing penalty schedule, what happens to dormant companies, and the steps every non-resident director should take.

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MP Partner Team

May 15, 2026

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📋 Compliance6 min

Delaware LLC Franchise Tax: The June 1 Deadline That Catches Non-Resident Owners Off Guard

Every Delaware LLC owes a flat $300 annual tax by June 1 - even with zero income or activity. Here is who must pay, what happens if you miss it, and how the penalties and loss of good standing add up.

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MP Partner Team

May 14, 2026

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🏢 Formation6 min

How to Get an EIN for Your US LLC Without an SSN or ITIN (Non-Resident Guide)

You do not need a US Social Security Number to get an EIN for your LLC. Here is the exact IRS process for non-residents — which Form SS-4 lines to complete, how to apply by fax or phone, and how long it takes.

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MP Partner Team

May 14, 2026

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🇬🇧 UK LTD6 min

Companies House Identity Verification: What Every UK LTD Director Must Do Before the 2026 Deadline

Identity verification is now a legal requirement for UK company directors — including those who live abroad. Here is exactly who must verify, how to do it from any country, and what happens if you miss the November 2026 deadline.

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MP Partner Team

May 14, 2026

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🏢 Formation5 min

Why Wyoming is the Best State for Your LLC in 2025

Wyoming offers unmatched privacy, zero state income tax, and the lowest annual fees in the US — making it the top choice for non-resident entrepreneurs.

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MP Partner Team

Jan 15, 2025

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💰 Taxes6 min

IRS Form 5472: The $25,000 Penalty Every Foreign LLC Owner Must Avoid

If you own a US LLC as a non-US person, you are required to file IRS Form 5472 every year — or face a $25,000 automatic penalty per violation.

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MP Partner Team

Feb 3, 2025

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🏦 Banking5 min

How to Open a Mercury Bank Account for Your US LLC (Non-Resident Guide)

Mercury is the leading online bank for US LLCs owned by non-residents. Learn exactly what documents you need and how to get approved on your first try.

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MP Partner Team

Feb 20, 2025

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📋 Compliance4 min

BOI Report Filing: Everything US LLC Owners Must Know in 2025

The FinCEN Beneficial Ownership Information Report is now mandatory for most US LLCs. Missing the deadline can cost you $500 per day. Here is everything you need to know.

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MP Partner Team

Jan 8, 2025

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🏢 Formation7 min

US LLC vs UK LTD: Which Structure is Right for Your International Business?

Choosing between a US LLC and a UK LTD is one of the most important decisions for international entrepreneurs. This comprehensive comparison covers taxes, banking, privacy, and more.

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MP Partner Team

Mar 1, 2025

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🇬🇧 UK LTD4 min

UK Confirmation Statement (CS01): Deadline, Penalties & How to File

Every UK LTD must file a Confirmation Statement every year. Miss the deadline and your company risks being struck off the register. Here is exactly what to do and when.

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MP Partner Team

Feb 10, 2025

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🏦 Banking5 min

How to Accept Stripe Payments as a Non-US Resident Using a US LLC

Stripe is the most popular payment processor for online businesses. As a non-US resident with a US LLC, you can access Stripe US — here is the exact process to set it up correctly.

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MP Partner Team

Mar 10, 2025

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🏢 Formation4 min

New Mexico LLC: The Cheapest US Company with No Annual Report Required

New Mexico is one of the only US states that does not require an annual report for LLCs. If you want the cheapest possible US company structure, this guide is for you.

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MP Partner Team

Jan 25, 2025

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