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所在平台: Udemy |
课程主页: https://www.udemy.com/course/prepare-form-5472-for-a-foreign-owned-single-member-llc/
课程评论：没有评论
课程名称：为外国拥有的单一成员有限责任公司准备Form 5472 课程概述：本课程由Jason D Knott, Esq CPA主办。Jason是佛罗里达州的注册会计师和税务律师，专注于全球企业家的美国及国际税务问题。他为跨境经营的个人和公司提供咨询，涉及转移定价、利润再投资、扣税影响、条约利益与立场、资产保护策略及美国和非居民纳税人的遗产税最小化。本课程将涵盖外国拥有的单一成员有限责任公司(Form 5472)的各项申报义务以及适用于在美国有资产或商业利益的非居民的税务规则。 课程内容包括： 1. Form 5472的概念及申报要求 2. 美国贸易或商业(USTOB)及有效连接收入(ECI)的定义 3. 可报告交易及其如何为每个有限责任公司计算 4. 如何填写IRS Form 5472以及预设的Form 1120 5. 需要完成的部分及必要的附件 6. 单一成员有限责任公司如何向IRS提交延期申请 7. 美国有限责任公司何时需要提交FBAR 8. 如果Form 5472迟交，避免IRS罚款的选项 通过本课程，学员将获得有关外国拥有的单一成员有限责任公司在美国税务申报方面的深入知识，帮助他们有效应对相关的法律和税务要求。
This course is prepared by Jason D Knott, Esq CPA. Jason is a licensed CPA and tax attorney in the State of Florida, and his practice is primarily focused on U.S. and international tax issues for global entreprenuers. Jason works with individuals and companies that operate businesses across borders. He advises on transfer pricing issues, repatriation of profits, withholding tax implications, treaty benefits and positions, asset protection strategies, and estate tax minimization for U.S. and nonresident taxpayers. In this course, Jason covers the various Form 5472 filing obligations for a foreign-owned single-member LLC and the U.S. tax rules that apply to nonresidents that have U.S. situs assets or business interests. This course covers topics that include the following:1. What is Form 5472 and who is required to file the form2. What is a U.S. trade or business (USTOB) and effectively connected income (ECI)3. What is a reportable transaction and how are they calculated for each LLC4. How to complete IRS Form 5472 with a proforma Form 11205. What parts must be completed and what attachments are necessary6. How does a single member LLC file an extension request with the IRS7. When does a U.S. LLC need to file an FBAR 8. If Form 5472 is filed late, what are the options to avoid penalties from the IRS.
