U.S. Income Tax Compliance
U.S. Income Tax Compliance
U.S. Income Tax Compliance
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Examples<br />
• USP and FP are 50/50 partners in LLC, a<br />
Delaware limited liability company treated as a<br />
partnership for U.S. income tax purposes. LLC<br />
purchases products outside the U.S. and sells<br />
them to customers in the U.S. All products are<br />
drop shipped directly to the U.S. customer. LLC<br />
maintains a U.S. bank account.<br />
• Is LLC required to file Form 1065 if either:<br />
– It does not have an office in the U.S. or<br />
– It has an office in the U.S.?<br />
• Is FP required to file?
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