Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest must withhold tax if the transferor (seller) is a foreign person.

To transact business in Texas, a foreign entity must register with the secretary of state under chapter 9 of the Texas Business Organizations Code (BOC).

Foreign national employees, foreign nationals ap-pointed under section 303, who provide clerical, administrative, technical, fiscal, and other support at Foreign Service posts abroad.

A foreign tax redetermination occurs when there is a change in a taxpayer’s foreign tax liability that affects the taxpayer’s FTC previously claimed.

All Foreign Limited Liability Companies must file an Annual Report yearly to maintain “active” status. The first report is due in the year following formation. The report must be filed …

Jan 31, 2025 · Deliver a Foreign Grantor Trust Beneficiary Statement to a U.S. beneficiary of the foreign trust (per Form 3520-A instructions) by the owner’s Form 3520 filing deadline.

Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest must withhold tax if the transferor (seller) is a foreign person.