Job Description
About the Role We are looking for a highly experienced U.S. tax professional (CPA or equivalent) with proven, hands-on experience handling foreign-owned, multi-member U.S. LLCs that: -Are 100% foreign-owned -Have no U.S. residents or citizens as members -Have no employees, offices, or operations in the United States -Earn income exclusively from digital products (online courses) -Generate foreign-sourced income only -Are not engaged in a U.S. trade or business (ETOB)
This will be our first IRS filing, for tax year 2025, and it is critical that the professional understands how to correctly file informational returns without creating U.S.
tax liability. Company Structure (Important) -Entity: Wyoming LLC -Structure: Multi-member LLC (2 members) -Ownership: 100% non-U.S. persons -Operations: Outside the U.S. -Products: Pre-recorded digital courses only -No live services -No U.S. employees, contractors, or agents -Payment platforms: Stripe + Mercury -No prior IRS filings -No IRS notices received Scope of Work Required for 2025 Filing: -Prepare and file Form 1065 (Partnership Return) -Prepare Schedule K-1 for each foreign member -Prepare and file Form 5472 + pro forma 1120 (foreign-owned LLC disclosure) - PS: If necessary!
-Prepare Form 1040-NR for each member (showing $0 U.S. tax due) - PS: If necessary! -Ensure correct classification of foreign-sourced income -Ensure no U.S. tax liability is triggered -Light advisory on maintaining non-U.S. tax status ABSOLUTE REQUIREMENTS (Please Read Carefully) You are a good fit ONLY if: ✅ You have direct experience filing U.S. returns for foreign-owned LLCs ✅ You understand U.S. source vs foreign source income ✅ You have handled zero-tax filings legally and correctly ✅ You understand what does NOT constitute a U.S.
trade or business ✅ You are comfortable filing informational returns with no tax due ✅ You do not default to “pay taxes just to be safe” ✅ You are familiar with IRS international tax rules ❌
This Role Is NOT for You If: ❌ You believe all U.S. LLCs must pay U.S. tax ❌ You are unfamiliar with Forms 5472 and 1040-NR ❌ You have never worked with non-resident LLC owners ❌ You rely on generic software without understanding sourcing rules ❌ You are uncomfortable taking responsibility for correct classification Deliverables -Completed and filed IRS forms for tax year 2025 -Clear explanation of filings and confirmations -Copies of all submitted forms -Confirmation that filings do not create U.S.
tax exposure Screening Questions (Required) Please answer all of the following in your proposal: 1. How many foreign-owned U.S. LLCs have you personally filed for? 2. Have you filed Form 5472 + pro forma 1120 before? (Yes / No) 3. How do you determine whether income is U.S.-sourced or foreign-sourced? 4. Have you handled first-time IRS filings for LLCs with no prior history? 5. What would trigger U.S. tax liability in a case like ours? 6. Have you ever filed Form 1065 with $0 U.S. tax due? 7. Are you comfortable explicitly stating that a business owes no U.S.
income tax when legally correct? Final Note
This role requires precision, confidence, and experience. Incorrect filings can create long-term tax exposure, so only apply if you are fully confident handling cases like this. Apply tot his job