Doing Business in the U.S. We Make Compliance Clear.

U.S. tax rules for foreign-owned entities are complex—and the IRS imposes severe penalties for mistakes.

Luna CPA helps international owners stay compliant, protect their investments, and grow with confidence.

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What Is Foreign-Owned U.S. Business Compliance?

Owning or operating a U.S. business as a foreign person can create special tax and reporting requirements that don’t apply to most U.S.-owned businesses. Depending on your ownership and business structure, you may need to report foreign ownership, related-party transactions, income, and other international activity to the IRS.

These requirements can apply even when your business has little activity, no profit, or no U.S. income tax due. Missing or incorrectly filing certain international forms can also result in significant penalties.

At Luna CPA, we help you understand what applies to your specific situation, meet your U.S. filing obligations, and keep your business properly structured and compliant as you operate and grow in the United States.

Understand Your Requirements

Know which U.S. tax and reporting rules apply to you.
Avoid Costly Penalties

Proper and timely reporting helps reduce unnecessary compliance risks.
Report Foreign Ownership Correctly

Make sure ownership and related-party activity are properly disclosed.
Operate With Confidence

Stay compliant while you focus on managing and growing your U.S. business.

Who We Help

We help foreign owners meet every U.S. tax and reporting requirement with clarity and confidence.

Foreign-Owned Single-Member LLCs

Disregarded entities owned by non-U.S. persons with important U.S. filing obligations.
Foreign-Owned Corporations

U.S. corporations owned by foreign persons must comply with strict IRS rules and annual filings.
Foreign-Owned Partnerships

U.S. partnerships with foreign partners must meet all U.S. filing, withholding, and reporting requirements.
U.S. Business with Foreign Partners

Transactions with related foreign parties must be properly disclosed and documented.
U.S. Persons with Foreign Partnerships

Forms 8865, 1065, and related reporting to disclose foreign partnership interests or transactions.
Foreign Individuals Doing Business in the U.S.

From rental income to e-commerce, we help keep you compliant every step of the way.

Our Services for Foreign-Owned U.S. Businesses

Form 5472 Preparation

We complete and file Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign-Owned LLC).
Pro Forma Form 1120

We prepare the required pro forma Form 1120 to report income, deductions, and tax positions accurately.
Partnership & International Reporting

We assist with Form 1065, Forms 8804/8805, Section 1446 withholding, Form 8865, Schedules K-1/K-3, and other foreign-partnership reporting requirements.
Related Party Reporting

We identify and report transactions with foreign related parties to ensure full compliance and accurate disclosure.
EIN & Tax Registration Assistance

We help you obtain an EIN and understand your U.S. federal tax registration obligations.

Annual Filing Compliance

We track deadlines and ensure all required annual U.S. federal filings are completed accurately and on time.
International Tax Guidance

Clear guidance on U.S. tax rules, treaties, withholding, and cross-border planning strategies.
Recordkeeping Support

We help you maintain organized records and documentation to substantiate your filings.
IRS Representation

If you receive an IRS notice, we’re here to respond, resolve issues, and protect your interests.

Don’t Risk a $25,000 Penalty.

The IRS penalty for not filing Form 5472 is $25,000 per form, per year.

Late. Incomplete. Or Not Filed.

The cost is the same.

Our Proven Process

1

Understand Your Business

We learn about your ownership structure, operations, and goals.
2

Gather & Review Information

We collect the documents and information needed to ensure accuracy and compliance.
3

Prepare & File

We prepare Form 5472, pro forma Form 1120, and all required forms accurately and on time.
4

E-File with the IRS

We e-file and confirm successful acceptance of your filings.
5

Ongoing Support

We stay available year-round for questions, notices, and future filings.

Why Choose Luna CPA?

Deep experience in international tax and U.S. compliance
Specialized in foreign-owned entities and cross-border taxation
Clear communication, responsive support, real solutions
Transparent, fixed-fee pricing with no hidden surprises
A long-term partner invested in your success

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ADVISORS

YOU CAN COUNT ON

Beyond taxes and accounting, we’re here to understand your goals, guide your decisions, and help turn your vision into lasting success.

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