How to File Every US Business Document, Step by Step

Two layers: what you file, and with whom

Everything below falls into one of two layers. The FEDERAL layer is filed with the IRS and is the same in every state. The STATE layer is filed with your state's Secretary of State (a yearly report to stay in good standing) and its Department of Revenue (state income/franchise tax where you have nexus). They are different agencies, different portals, and different deadlines — doing one does not cover the other.

The usual sequence: (1) file your formation document with the state, (2) get your EIN from the IRS, (3) file your federal income-tax return each year based on your entity and number of owners, (4) file your state report and any state tax return, and — for you personally as a non-resident — (5) a W-8BEN to payers and, only if you have US-connected income, a Form 1040-NR.

• Federal (IRS): EIN, then your entity's income-tax return — identical in every state.
• State (Secretary of State): the annual/biennial report that keeps you in good standing.
• State (Department of Revenue): income/franchise/gross-receipts tax where you have nexus.
• Personal (non-resident owner): W-8BEN to payers; Form 1040-NR only if you have US ECI.

Step 1 — Form the entity (Articles of Organization / Incorporation)

This state charter document legally creates your company. An LLC files Articles of Organization (called a Certificate of Formation in Delaware); a corporation files a Certificate/Articles of Incorporation. There's no citizenship or residency test — a non-US founder files it online and pays by card. Filed with the state Secretary of State's online portal (Delaware Division of Corporations, Wyoming's WyoBiz, Florida's Sunbiz); fees run roughly $50–$500 and processing from instant to a few days.

• Name: the exact legal name with its required designator ('LLC' or 'Inc.'), after checking it's available on the state's name-search.
• Registered agent: the name + in-state physical street address of a commercial registered agent — never a PO box, mailbox, or foreign address.
• Organizer / incorporator: the person forming it (this can be you — no SSN or US residency needed — or your formation agent).
• LLCs pick member-managed vs manager-managed; corporations authorize shares (startups often authorize 10,000,000 at $0.00001 par value to keep Delaware franchise tax near the minimum).
• Effective date: immediate, or January 1 if you form near year-end to avoid an extra franchise-tax year.
• Pay the fee and save the stamped 'Filed' copy; order a certified copy if your bank or the EIN step will ask for one.

Step 2 — Get your EIN (Form SS-4)

The EIN is your company's 9-digit federal tax ID — needed to file returns, open a US bank account, and hire. A non-US founder without an SSN or ITIN CAN get one, but not through the online tool: international applicants apply by fax or mail (or the international phone line). Fax the signed SS-4 to 304-707-9471 (from outside the US) with a return fax number to get it in about 4 business days, or mail it to the IRS EIN International Operation in Cincinnati (about 4 weeks), or call +1-267-941-1099.

• Line 1: the entity's exact legal name from your formation documents (Line 2 / DBA blank unless you use one).
• Lines 4a–4b: mailing address — a foreign address is allowed; spell the country out in full.
• Line 7a: the 'responsible party' — a natural person who controls the entity, never the company itself.
• Line 7b: write 'Foreign' if that person has no SSN/ITIN — an entry is mandatory, never leave it blank.
• Line 9a: entity type — a single-member LLC checks 'Other' and writes 'disregarded entity'; a C-corp checks 'Corporation' / 1120.
• Line 10: reason — usually 'Started new business' or 'Banking purpose'; if a formation agent files for you, complete and sign the Third Party Designee block.

Your federal income-tax return depends on your setup

Which federal return you file turns on your entity type and — for an LLC — how many owners you have. Match your situation to the right document below. A single-member LLC and a multi-member LLC file completely different returns, and a foreign-owned single-member LLC has a special mandatory filing (Form 5472) that trips up almost every non-US founder.

Single-member LLC, US owner — Schedule C

If your single-member LLC's owner is a US person, the LLC is a 'disregarded entity' and files nothing on its own — you report its profit on Schedule C attached to your personal Form 1040. (A foreign owner uses Form 5472 instead — see the next section.) Due April 15, extendable to October 15 with Form 4868; tax owed is still due April 15.

• Lines A–B: describe the business and enter the matching 6-digit activity code from the instructions.
• Lines C–D: the LLC's legal name and EIN — do NOT put your SSN on Line D.
• Part I: gross receipts (Line 1) less returns → gross income (Line 7).
• Part II: expenses by category (Lines 8–27) → total (Line 28) → net profit or loss (Line 31).
• Carry Line 31 to Schedule 1 and to Schedule SE — self-employment tax is 15.3% on net earnings of $400+.

Single-member LLC, foreign owner — Form 5472 + pro-forma 1120

This is the filing non-US founders most often miss. A US single-member LLC wholly owned by a non-US person is a 'foreign-owned disregarded entity' that must file Form 5472 attached to a pro-forma Form 1120 for any year it has a reportable transaction with its owner — and the capital you contribute at formation counts, so almost every active foreign-owned LLC files it, even with zero revenue. It's an information return that usually reports no tax, but the penalty for missing it is $25,000. Due April 15 (October 15 with Form 7004).

• First get the LLC its OWN EIN (Form SS-4), naming the non-US owner as the responsible party.
• Prepare a pro-forma Form 1120 as a cover page: complete only name/address, item B (EIN), and item E (Initial return); leave all income and tax lines blank; write 'Foreign-owned U.S. DE' across the top.
• Form 5472 Part I: the LLC as reporting corporation (name, EIN, business activity, country = United States).
• Part II: the 25% foreign owner (name, address, country, foreign tax ID — or 'None').
• Part III: the related party (for a one-owner LLC, usually that same owner); Part IV: monetary transactions (loans, fees) with the owner.
• Report the formation capital contribution and any distributions in Part V via an attached statement.
• File the 5472 + pro-forma 1120 TOGETHER by fax to 855-887-7737 or mail to the IRS Ogden PIN Unit — not the normal 1120 address, and it cannot be e-filed.

Multi-member LLC — Form 1065 + Schedule K-1

With two or more owners, your LLC is taxed as a partnership by default. It files Form 1065 (an information return) and issues each member a Schedule K-1 showing their share; the members pay the tax on their own returns. Due March 15, extendable to September 15 with Form 7004. If any member is foreign, the LLC must also withhold US tax on their share of US-connected income under §1446.

• Header: LLC name, EIN, business code, date started; report income (Lines 1a–8) and deductions (Lines 9–21) → ordinary business income (Line 22).
• Schedule B: check 'Domestic limited liability company' and answer the foreign-partner questions honestly.
• Schedule K totals every partner's share; prepare one Schedule K-1 per member — their profit/loss/capital %, and share of income in Box 1.
• Foreign members: withhold §1446 tax on their share of US income — 37% (individual) or 21% (corporate) — paid quarterly with Form 8813.
• After year-end, file Form 8804 reconciling the withholding, with a Form 8805 per foreign partner; issue Schedules K-2/K-3 when there are foreign partners.
• The §1446 quarterly payment dates are NOT extended by Form 7004 — only the filing of the 8804/1065 is.

C-Corporation — Form 1120

A C-corp is a separate taxpayer: it files Form 1120 and pays a flat 21% corporate tax on its profit, and shareholders are taxed again on dividends. Due April 15 (October 15 with Form 7004 — but the tax is still due April 15). A C-corp that is 25%-or-more foreign-owned also attaches one Form 5472 per foreign related party.

• Header: corporation name, EIN, date incorporated, total assets.
• Income (Lines 1a–11) less deductions (Lines 12–27) → taxable income (Line 30).
• Schedule J: tax = taxable income × flat 21% (no brackets); carry total tax to page 1.
• Pay quarterly estimated tax via EFTPS if you expect $500+ for the year; the final balance is also paid via EFTPS — not by check or foreign wire (enroll in EFTPS early).
• Schedule K question 7: a 25%+ foreign-owned corp reports the foreign owner and attaches Form 5472 (missing it is a $25,000 penalty).
• Complete Schedule L (balance sheet) and M-1/M-2 unless both receipts and assets are under $250,000.

S-Corporation — Form 1120-S + the Form 2553 election

An S-corp is a pass-through tax election, filed on Form 1120-S with a Schedule K-1 to each shareholder. It applies ONLY to companies whose shareholders are all US citizens or residents (≤100, one class of stock) — so most non-US founders can't use it while non-resident, and would elect C-corp taxation on Form 8832 instead. You first elect S-status on Form 2553 (Item A = the EIN, Item E = the effective date, a signed consent from every shareholder in columns J–N); watch for the CP261 acceptance letter. The 1120-S is due March 15 (September 15 with Form 7004).

• File Form 1120-S only after the IRS accepts Form 2553; Box I lists the shareholder count (must be ≤100, all US persons).
• Report income/deductions → ordinary business income (Line 22); a normal S-corp owes no entity income tax.
• Line 7: the shareholder-employee's reasonable W-2 salary — this is what stops distributions being reclassified as wages, and it triggers payroll filings (Forms 941, 940, W-2).
• Schedule K → one Schedule K-1 per shareholder (their %, Box 1 income, Box 16 code D distributions).
• Deliver each K-1 to its shareholder by the deadline; they report Box 1 on their own Form 1040 Schedule E.

You, personally — Form 1040-NR & Form W-8BEN

These are about you as an individual non-resident, not the company. Form W-8BEN is a certificate you give to any US payer (a bank, broker, or the US company paying you) to prove you're foreign and claim a treaty-reduced rate instead of the default 30% — it goes to the payer, never to the IRS. Form 1040-NR is your personal return, filed only if you have US effectively-connected income (ECI) — for example, you actively run a US business through a disregarded LLC — or US-source income that wasn't fully settled by withholding.

• W-8BEN: Line 1 your name, Line 2 country of citizenship (spelled out), Line 3 your home-country address, Line 6a your foreign tax ID.
• W-8BEN Part II: to claim a treaty rate, name your country of residence (Line 9) and cite the treaty article, rate, and income type (Line 10); then sign and hand it to the payer.
• A W-8BEN stays valid through the end of the third year after signing — give a fresh one within 30 days if your details change.
• Form 1040-NR: report ECI at graduated rates (page 1) and non-connected FDAP income on Schedule NEC (30% or the treaty rate); you need an ITIN (Form W-7) if you have no SSN.
• 1040-NR is due April 15 — or June 15 if you had no US wages and no US office; Form 4868 extends filing (not payment) to October 15.

File with your state (annual report + state tax return)

Alongside the IRS, your state wants two things. First, an annual or biennial report to the Secretary of State to keep the company in good standing (Delaware corporations file a report + franchise tax by March 1; Delaware LLCs pay a flat $300 by June 1 with no report). Second, a state income/franchise/gross-receipts return to the Department of Revenue in every state where you have nexus — which can differ from where you formed. Both are filed through the state's own portals, never with the IRS.

• On a Delaware C-corp report, switch to the Assumed Par Value Capital Method — it typically cuts the franchise tax from tens of thousands to about the $400 minimum.
• In an income-tax state, the entity return starts from federal taxable income, then applies the state's apportionment factor (in-state sales ÷ total).
• No-income-tax states can still require filings: the Texas franchise/margin report by May 15 (a Public Information Report even when no tax is due), and California's $800 minimum tax (Form 3522) even at a loss.
• Nexus in another state — a remote employee, warehoused inventory, or sales over a threshold — can create filing duties where you never incorporated.
• File through each state's portal, save every confirmation number, and calendar each due date separately — a lapse can cost your good standing and liability shield.

Extensions, payments, and staying on time

Two extension forms cover almost everything: Form 7004 extends entity returns (1065, 1120, 1120-S, and the 5472 + pro-forma 1120) about six months; Form 4868 extends your personal 1040 / 1040-NR. Both extend the time to FILE, never the time to PAY — tax owed still accrues interest and penalties from the original date.

• Pay federal corporate tax through EFTPS (enroll early — it can take a week); state tax is paid inside each state portal.
• Penalties are real: $25,000 for a missed Form 5472; roughly $245 per partner per month for a late 1065; $255 per shareholder per month for a late 1120-S; loss of good standing for a missed state report.
• File the formation and EIN early — the EIN can take ~4 weeks by mail for international applicants, and the whole chain waits on it.