U.S. Business Guides
Clear, practical guides on forming, running and closing a U.S. company, written for founders based anywhere in the world.
How to Dissolve an LLC: Step-by-Step Guide
How to dissolve an LLC the right way: member vote, final taxes, state dissolution filing, closing accounts and what to keep. A practical step-by-step guide.
By USBase Editorial Team 7 min read
How to Get an EIN Without an SSN
Can you get an EIN without an SSN? Yes. See who qualifies, how foreign applicants apply with Form SS-4, what to enter on line 7b and common mistakes.
USBase Editorial Team 7 min
How to Get an ITIN: Form W-7 Guide for Non-Residents
How to get an ITIN: who needs one, the Form W-7 process, accepted identity documents, processing time, renewal and the mistakes that cause rejections.
USBase Editorial Team 8 min
Form 8822-B: Change Your EIN Address or Responsible Party
Form 8822-B explained: when to file, the 60-day rule for responsible party changes, what to enter, how to submit it and what happens next.
USBase Editorial Team 6 min
S-Corp Election (Form 2553): Who Qualifies and How to File
S-Corp election with Form 2553: eligibility rules, the 2 months and 15 days deadline, who cannot be an S-Corp shareholder, and how an LLC elects.
USBase Editorial Team 8 min
Delaware Franchise Tax: LLC and Corporation Rules, Due Dates
Delaware franchise tax explained: the $400 LLC annual tax due June 1, corporation franchise tax due March 1, penalties and how to stay in good standing.
USBase Editorial Team 6 min
LLC Domestication: How to Move Your LLC to Another State
LLC domestication explained: how it differs from conversion and re-formation, the steps to move your LLC to a new state, and what to update afterwards.
USBase Editorial Team 6 min
How to Transfer LLC Ownership: Steps, Paperwork and Tax Effects
How to transfer LLC ownership: assignment of membership interest, operating agreement changes, IRS updates and the tax effects of adding or removing members.
USBase Editorial Team 6 min
How to Cancel an EIN: Closing Your IRS Business Account
You cannot delete an EIN, but you can close the IRS account. See what to file first, what the letter must include and what happens afterwards.
USBase Editorial Team 5 min
Multi-Member LLC to Single-Member LLC: Tax and Filing Steps
How a multi-member LLC becomes a single-member LLC: buy-out documents, the final Form 1065, IRS updates and reporting for the remaining owner.
USBase Editorial Team 6 min
LLC Annual Report: Who Files, Deadlines and State Fees
LLC annual report guide: what it is, what to include, example deadlines and fees for Delaware, Wyoming, Florida and California, and penalties for missing it.
USBase Editorial Team 6 min
Registered Agent for an LLC: Requirements, Costs and How to Change
What a registered agent does, who can be one, whether you can be your own, how to choose a service and how to change your registered agent.
USBase Editorial Team 6 min
Form 5472 for Foreign-Owned LLCs: Who Files, Deadline and the $25,000 Penalty
Form 5472 explained for foreign-owned single-member LLCs: who must file, the pro forma Form 1120, how to file, the deadline and the $25,000 penalty.
USBase Editorial Team 6 min
Delaware vs Wyoming LLC for Non-Residents: Costs and How to Choose
Delaware or Wyoming for your LLC? Compare yearly state costs, annual reports and when each state fits a non-U.S. founder, plus what stays the same.
USBase Editorial Team 6 min
EIN vs ITIN: Which Tax Number Do You Need?
EIN vs ITIN explained: what each number is for, who needs which, how to apply and the common mix-ups non-U.S. founders make.
USBase Editorial Team 5 minWant us to handle it for you?
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