US Taxation — Direct & Indirect

US compliance is a stack, not a single return: federal, state, payroll and sales tax each run on their own deadlines, and a missed state filing can trigger a franchise tax even with no activity. We set every deadline at the start of the year so nothing is discovered late.

Foreign-owned US subsidiaries face additional reporting — Form 5472, the related-party transactions statement, and the 1120-F where relevant. We file these alongside the 1120 so the US entity's cross-border position is complete.

We prepare and file Forms 1120, 1120-S, 1065, 1040 and 1040-NR, and review the K-1s that flow out of partnerships and S-corporations so the owners' returns agree with the entity return.

When the IRS or a state department of revenue raises a query, we respond with the supporting workpapers rather than a bare number. Penalty abatement, notice responses and examination support are part of the same file, not a separate engagement.

Payroll (94x series, W-2, 1099) and sales and use tax registration and returns run alongside the income tax return. Nexus for sales tax is now economic as well as physical; we review where registration is required, file the returns, and manage the voluntary disclosure where exposure already exists.

A filing calendar, the federal and state returns, the payroll and sales tax filings, the related-party reporting, and IRS and state representation. The deliverable is a US position that is filed on time and defensible on review.