US Tax Return Service for Non-residents
As a non-U.S. resident with a U.S. e-commerce business, you may have a U.S. tax return due. Our team works with top CPAs and tax attorneys specializing in working with non-resident e-commerce sellers.
One of the major misconceptions about U.S. taxes for non-residents is that if you don’t have a permanent establishment (PE), you don’t get taxes on U.S. sales.
This is NOT true.
You can’t sell physical products from a U.S. warehouse to U.S. customers and avoid U.S. tax unless there is a treaty article. The treaty article in this situation will exempt the non-resident seller from paying any U.S. tax unless the entity is a U.S. taxpayer.
If you are a non-resident and sell products stored in a U.S. warehouse and shipped to U.S. customers and title passes in the U.S., the product’s sale is TAXABLE in the U.S., EVEN if it did NOT rise to the level of a U.S. trade or business.
If title transfers outside the U.S. (meaning products are shipped from outside the U.S.), this is not US-sourced income, and there is no effectively connective income. There is no U.S. tax due (but a U.S. tax return may still be due).
Here are the most common situations and where we can help file your U.S. tax returns with our tax partners:
Formed a U.S. single-member LLC disregarded owned by a foreign entity or foreign individual. If the LLC is engaged in a U.S. trade or business, that will impact the number of tax returns.
Formed a U.S. LLC taxed as a corporation or a corporation. The most common situation where this comes up is to complete a W-9 on Amazon or Walmart, which creates a U.S. taxpayer. Price transfer studies are a separate service.
Filing a protective 1120F and form 8833 for a non-resident company that may be engaged in a U.S. trade or business.
Go to the link below to schedule a discovery tax return call to learn more about how we may help you with your U.S. tax compliance*.
If you are a current NCP client and we filed your U.S. company or obtained your EIN to your foreign company, please email our support team directly for details about your required U.S. returns.
*Tax Disclaimer. NCP is not a CPA firm. We are partnered with CPAs and tax attorneys who will do your tax return filings to the IRS.