Running a US Startup from China: A Founder's Tax Guide (2026)
Chinese founders with a Delaware C-corp face a heavier US tax stack: Form 5472, §174 foreign R&D on a China team, and cross-border capital. A field guide.
Tax, accounting, and fundraising — from an AI-native tax & accounting firm built for startups.
Chinese founders with a Delaware C-corp face a heavier US tax stack: Form 5472, §174 foreign R&D on a China team, and cross-border capital. A field guide.
OBBBA restored immediate expensing of domestic R&D in 2026 — but foreign R&D is still capitalized over 15 years. The offshore trap, with a calculator.
Franchise tax and annual reports for the 13 states startups actually use: deadlines, fees, and minimums for Delaware, California, Texas and more.
Filing an 83(b) within 30 days of a restricted-stock grant can save founders a fortune, and missing it is unfixable. How and when to file, plus a checker.
One remote hire can create income-tax and payroll duties in a new state. Wayfair sales-tax nexus is a separate trap. Where SaaS is taxed, plus a self-check.
OBBBA rewrote QSBS for stock issued after July 4, 2025: tiered holding periods, a $15M cap, a $75M asset ceiling. What qualifies and how much is tax-free.
OBBBA restored domestic R&D expensing. Most startups get a 6% credit they can offset against payroll taxes, up to $500K. How it works, with a calculator.
What Delaware franchise tax is, how the two methods work, and why your default bill may say $85,000 when you could legally pay $400. With a calculator.
Every federal and state tax task a new startup owes in year one: EIN, the S-election clock, your first return, payroll, and why domestic firms skip BOI.
What burn rate and runway actually mean, how to calculate them, and the runway investors expect at each stage — with an interactive calculator.