US Tax Consultancy Services
We provide non-US founders and international enterprises with a turnkey architecture for incorporating, banking, and remaining strictly compliant within the United States market.
Establish Your US Footprint with Absolute Certainty
Navigate IRS complexities with expert preparation of federal and state tax returns for your US-based LLC or Corporation.
Entering the US market unlocks unparalleled capital, tier-1 payment gateways (Stripe, PayPal), and a massive customer base. However, for non-US residents, navigating the complexities of state-level incorporation, federal IRS compliance, and corporate banking is fraught with risk. A single structural mistake during incorporation can lead to severe tax liabilities, frozen bank accounts, and costly legal penalties down the line.
We do not just file paperwork; we architect your US entity for maximum operational efficiency and tax optimization. Whether you require a Wyoming LLC for privacy and digital commerce, or a Delaware C-Corp structured to accept venture capital, we ensure your foundation is flawless.
Beyond incorporation, we act as your ongoing compliance partner on the ground. From acquiring your Employer Identification Number (EIN) and navigating IRS Form 5472 filings to managing your bookkeeping and annual state reports, we handle the entire regulatory burden so you can focus exclusively on scaling your revenue.
Explore Our Other Services
Discover essential US compliance services, including ITIN applications and foreign-owned LLC filings (Form 5472).
Form 1120 & 5472 (Foreign-Owned LLCs)
Mandatory filing for non-US residents owning a US LLC. We prepare pro-forma Form 1120 and Form 5472 to report related-party transactions and avoid the $25,000 IRS penalty.
- Form 1120 Preparation
- Form 5472 Preparation
- Related-Party Transactions
- Penalty Avoidance
State Franchise Tax & Annual Reports
Keep your LLC in good standing. We file your state annual reports and calculate any applicable state franchise taxes (e.g., Delaware Franchise Tax, Texas Margin Tax).
- Annual Report Filing
- Delaware Franchise Tax
- Wyoming Annual Report
- Good Standing Certificates
ITIN Applications
Obtain an Individual Taxpayer Identification Number (ITIN) without mailing your original passport. Required for non-residents to file US tax returns or claim treaty benefits.
- Form W-7 Preparation
- CAA (Certifying Acceptance Agent)
- Tax Treaty Benefits
- Amazon/Stripe Verification
US Corporate Tax Planning
Optimize your cross-border tax strategy. We advise on effectively connected income (ECI), permanent establishments (PE), and US tax treaties to minimize your tax burden.
- ECI Assessment
- Tax Treaty Advisory
- Transfer Pricing Rules
- Corporate Structuring
Strategic Jurisdiction Selection
Accurate, on-time US tax compliance from federal to state level.
Strategic Jurisdiction Selection
We analyze your business model, residency status, and fundraising goals to determine the optimal state (Delaware, Wyoming, Nevada, etc.) and entity type (LLC vs. C-Corp).
Incorporation & Registered Agent
We file all Articles of Organization with the Secretary of State and provide a premium, 12-month Registered Agent service to handle all official legal correspondence.
EIN & Tax Number Acquisition
We navigate the IRS bureaucracy on your behalf to secure your Employer Identification Number (EIN), expediting the process for non-US residents without an SSN
Corporate Banking & Payment Gateways
We provide the necessary documentation and strategic guidance to help you successfully open a US business bank account (Mercury, Relay) and integrate with Stripe.
Ongoing IRS & State Compliance
We manage your mandatory annual franchise tax reports and handle all complex IRS filings (including Form 5472 and 1120) to keep you in pristine standing.
Why Choose PrimePath for Expansion
Don't leave your global expansion to automated legal bots. Partner with dedicated architects.
Non-Resident Expertise
We specialize in the unique legal and tax challenges faced by foreign founders, navigating roadblocks that standard domestic CPAs don't understand
Penalty Prevention
The IRS levies massive fines (up to $25k) for a single missed Form 5472. We take extreme ownership of your deadlines to ensure 100% compliance.
Turnkey Solution
You don't have to piece together a lawyer, an accountant, and a registered agent. We provide a single, unified architecture for your entire US operation.
FBAR and FATCA Compliance
We handle all foreign account reporting requirements, protecting you from severe non-filing penalties.
Multi-State Coverage
We manage sales tax nexus and income tax compliance across all 50 US states.
Maximum Legal Deductions
We apply every applicable deduction, credit, and treaty benefit to minimise your US tax liability.
Year-Round IRS Support
We represent you before the IRS in the event of any notice, audit, or correspondence. You are never alone.
USA Tax Consultancy FAQs
Learn about US tax deadlines, state franchise taxes, and the requirements for foreign-owned businesses.
Yes. A foreign-owned single-member US LLC must file Form 5472 with a Pro Forma Form 1120 every year, regardless of whether there was any revenue or activity. The IRS penalty for failing to file is USD 25,000 per missed form, per year. PrimePath ensures this critical filing is made on time.
FBAR (Foreign Bank Account Report, FinCEN Form 114) must be filed by any US person who had a financial interest in or signature authority over one or more foreign financial accounts with an aggregate value exceeding USD 10,000 at any point during the calendar year. US citizens, green card holders, and US entities with foreign accounts must file.
The federal corporate income tax rate for C-Corporations is a flat 21% since the Tax Cuts and Jobs Act of 2017. Pass-through entities (LLCs, S-Corps, partnerships) are not taxed at the entity level; instead, income passes through to individual owners who pay tax at individual rates (10% to 37% depending on income).
The USA and Pakistan have a Tax Treaty (the Convention for the Avoidance of Double Taxation) that provides for reduced withholding tax rates on dividends, interest, and royalties paid between the two countries, and determines which country has primary taxing rights on various categories of income. PrimePath analyses treaty positions for every cross-border client.
After the 2018 South Dakota v. Wayfair Supreme Court ruling, states can require businesses to collect and remit sales tax even if they have no physical presence in that state, based purely on sales volume (economic nexus). If your US LLC sells goods to customers in multiple US states and exceeds a state threshold (typically USD 100,000 in sales or 200 transactions), you may have a sales tax obligation in that state.
For most taxpayers: Individual returns (Form 1040) are due April 15. C-Corp returns (Form 1120) are due April 15 (for calendar year companies). Partnership returns (Form 1065) are due March 15. S-Corp returns (Form 1120-S) are due March 15. FBAR (FinCEN 114) is due April 15 with an automatic extension to October 15.
Late filing and late payment penalties apply. For individual returns, the failure-to-file penalty is 5% of unpaid tax per month (maximum 25%). Specific forms have their own penalties: Form 5472 failure to file is USD 25,000. FBAR wilful non-filing can result in penalties up to USD 100,000 or 50% of the account balance per violation. PrimePath files on time and can assist with penalty abatement for prior missed filings.