MOSTAR USA Tax Advisory

USA · TAX ADVISORY

US Tax Advisory for Foreign Founders

Federal and state tax planning for LLC and C-Corp. EIN, ITIN, FBAR, and annual filing preparation. From $150/hr or fixed fee. Fully remote.

21%
Federal C-Corp tax rate
0%
LLC entity-level federal tax
from $150
Tax advisory per hour
from $800
Annual return preparation

US tax for foreign founders

What you need to know
before you file

US tax obligations for foreign-owned companies differ significantly from those for US residents. The key questions are whether your LLC or C-Corp has US-source income, US business activity, and US reporting obligations.

Foreign-owned LLC

Pass-through

Disregarded entity — no entity-level US tax on non-ECI income. Annual Form 5472 + 1120 still required regardless of activity.

C-Corp (21% federal)

21%

21% federal corporate tax on net profit + state taxes. Dividends to foreign shareholders taxed at 30% withholding (reduced by treaty).

EIN — required for everything

Day 1

Required to open a US bank account, work with Stripe/Brex, hire employees, and file returns. Included in MOSTAR's incorporation fee.

ITIN for foreign founders

Form W-7

Required for foreign founders with US tax obligations who are not eligible for a Social Security Number. MOSTAR assists with the W-7 application.

FBAR filing

FinCEN 114

US entities with foreign accounts over $10,000 at any time must file annually. Penalties for non-compliance are significant.

State taxes

Vary by state

Delaware has no state corporate tax for companies not operating in Delaware. Wyoming and Nevada are also tax-friendly. California and NY impose additional taxes.

Pricing

US tax advisory —
fees

Fixed fees agreed upfront before any work begins. Hourly rate for advisory and research.

Tax Advisory

US federal and state tax planning. Structuring advice for LLC and C-Corp. Treaty analysis.

Hourly rate

$150

per hour · fixed fee by scope available

  • Federal and state tax planning
  • LLC vs C-Corp structuring advice
  • Tax treaty analysis
  • ECI and FDAP income classification
Book advisory →

EIN & ITIN Applications

Standalone EIN or ITIN applications for founders who already have a formed US company.

Fixed fee

$200

per application

  • EIN application (Form SS-4)
  • ITIN application (Form W-7)
  • Fully remote
Included at no charge when combined with MOSTAR incorporation.
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How it works

From consultation
to filed returns

01

Scoping call

We review your entity structure, where you operate, and home country tax obligations. Scope and fee agreed before work starts.

Day 0

02

Document collection

We provide a checklist of required documents. All submitted remotely — no in-person meetings required.

Week 1

03

Preparation & review

Returns prepared and sent for your review before filing. You sign and we file electronically where possible.

Weeks 2–4

Frequently asked questions

US tax —
common questions

What US taxes does a foreign-owned LLC pay?
A single-member LLC owned by a foreign person pays no entity-level US tax on non-US-connected income. Annual Form 5472 + 1120 reporting still required even with zero activity.
What is an EIN and do I need one?
EIN is required to open a US bank account, work with Stripe/Brex, hire employees, and file returns. Included in MOSTAR's incorporation fee.
What is FBAR and who needs to file it?
US entities with foreign accounts over $10,000 at any time must file FBAR annually. Penalties for non-filing can be $10,000+ per violation.
Does a C-Corp pay more tax than an LLC?
C-Corp pays 21% federal tax + double taxation on dividends. LLC has no entity-level tax. C-Corp preferred for VC and ESOPs despite the higher tax cost.
Does MOSTAR prepare US tax returns?
Yes. Annual preparation from $800 fixed fee for LLC or C-Corp. Federal + state returns. All remote.

Related services

LLC or C-Corp incorporation from $1,200. Delaware and other states. EIN, registered agent, operating agreement. Fully remote.
Monthly maintenance $350/month. Annual reports, registered agent renewal, compliance monitoring, and corporate documents.
1% IT simplified tax for qualifying companies. Accounting from $150/month. Monthly bookkeeping and returns.