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Diagnostic for first-time filers$275
Not sure what applies? All five checks, in writing.
LLC formationfrom $595
The right state, EIN and operating agreement.

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E-commerce / FBA sellerfrom $710
SaaS or service businessfrom $580
Multi-founder partnership$825
Banking & payments compliance$260
Cross-border financial reporting$650
Financial statement preparationfrom $650

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IRS penalty or notice$580
State tax notice$750
Good standing rescue$420
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What is a US trade or business (USTB)?

US trade or business explained for founders abroad: what creates one (people, offices, dependent agents), what does not, and why it decides the Form 1040-NR question.

Amel Ouchene, IRS PTIN holder and CPA Candidate. October 19, 2026, 2 min read

Being engaged in a US trade or business (often shortened to USTB) is the question at the heart of a nonresident's US tax. The tax code does not define it in one sentence: it depends on facts, mainly on activity that physically happens in the United States.

Typical signs

  • You, employees or dependent agents perform services while in the United States.
  • The business has an office or other fixed place of business there.
  • Inventory held in the United States (for example in fulfilment warehouses) needs a case-by-case look.

What does not create one by itself

Forming a US LLC, having a US bank account, a US payment processor or a US registered agent, or selling to American customers from abroad.

Why it matters

Not sure what applies to your LLC?The free check tells you in two minutes, no call needed.
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Go further

20 min read

1040-NR Foreign LLC Owner: Do You Need to File?

Wondering if you must file Form 1040-NR as a foreign LLC owner? Learn how ECI, US trade or business status, and tax treaties affect your return.

Read the guide24 min read

Form 5472 Line-by-Line Guide for Foreign-Owned US LLCs

Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.

Read the guide

This article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.