Who this is for
- UK founders of US C-Corps
- Inbound investors in US businesses
Business Tax
US corp. with foreign shareholders (inbound)
US corporations with foreign shareholders — branch profits tax, withholding, and W-8 documentation.
Overview
Why this filing matters
US corporations with foreign shareholders — branch profits tax, withholding, and W-8 documentation.
Note — Inbound investment & branch profits.
What you get
- Form 1120-F preparation
- W-8BEN / W-8BEN-E guidance
- Branch profits tax review
Our approach
Built for the cross-border edge cases.
Most US-UK filings fail the same way: a treaty position that wasn’t disclosed, a foreign account that slipped under FBAR thresholds, a PFIC election filed in the wrong year, a carry-forward not tracked from one preparer to the next. The cost of any single one of those is rarely catastrophic on its own — it’s the compounding over multiple filing seasons that quietly turns a clean tax life into a six-figure remediation project.
We start every engagement by looking at the edge cases first — the elections, the disclosures, the carry-forwards, the side-effects on next year’s return — and only then turn to the routine line items. The result is a filing that reads cleanly to anyone who picks it up next: another preparer, the IRS, or a successor in your own business.
- Position memo on every meaningful election, with the reasoning written down for the next return
- Carry-forwards (FTC, capital losses, PFIC basis) tracked year-on-year so nothing expires unused
- Plain-English commentary on every position taken — the kind that makes a future audit a non-event
Our process
How we handle your us corp. with foreign shareholders (inbound)
Four steps from first call to filed return. Fixed fee confirmed before any work begins.
- 01
Intake
30-minute scoping call. We confirm your situation, required filings, and send a tailored document list.
- 02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fee before any work starts.
- 03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
- 04
File
E-file with the IRS / FinCEN, send confirmations, and handle any follow-up notices or questions.
Pricing
Fixed fees — no surprises
Inbound C-Corp compliance package (Form 1120-F + withholding coordination): from £2,500 + VAT. W-8 onboarding for multiple foreign investors and branch-profits modelling are scoped separately.
FAQs
Common questions about US corp. with foreign shareholders (inbound)
When does Form 1120-F apply?
When a foreign corporation has a US trade or business (directly or through a permanent establishment) and needs to file a US corporate return on its effectively-connected income.
What's the Branch Profits Tax?
30% (reduced to 5% under the US-UK treaty for qualifying distributions) on a foreign corporation's effectively-connected earnings that are 'deemed distributed' from US branch operations. Bites foreign corps running US branches rather than US subsidiaries.
Do my UK shareholders need US ITINs?
Usually yes if they receive distributions or K-1s requiring individual reporting. W-8BEN-E for entities, W-8BEN for individuals. We coordinate the paperwork with your transfer agent or payroll provider.
Can the treaty eliminate US withholding?
It can reduce dividend withholding from 30% to 5% or 15% for qualifying UK shareholders — with proper W-8BEN/W-8BEN-E on file before payment. Interest and royalties often go to 0% under treaty.
Ready to get this filed?
Tell us your situation and we'll confirm scope, a fixed fee, and the documents we need — usually within one business day.