It is not a tax form, it is filed separately from your return, and the threshold is just $10,000 across all your foreign accounts combined. The FBAR catches more people than almost any other cross-border rule.
If you are a U.S. person with a stake in a company abroad, the information return you may owe is dense, technical, and carries a $10,000 starting penalty. Here is how to tell whether it applies to you.
If a non-U.S. person owns your U.S. LLC or corporation, you almost certainly have a filing obligation most software never mentions — and the penalty for missing it starts at $25,000 per year.
The entity you pick shapes how you are taxed, how you raise money, and how much paperwork you carry for years. There is no universally best choice — only the right one for your plan.
"Clean books" is more than tidy spreadsheets. It is the difference between closing a round in weeks and stalling in diligence while you reconstruct a year of history under pressure.
The U.S. tax system is pay-as-you-go. If you wait until April, you can owe a penalty even when you pay your full bill on time. Who owes estimates, the four due dates, and the safe harbor that protects you.
A U.S. entity, an overseas parent, payroll in two countries, and a web of filings — cross-border companies are where structure mistakes get expensive. The order of operations matters more than founders expect.
"Just do a Delaware C-corp" is startup gospel — but it is right for some founders and wrong for others. Here is what Delaware actually buys you, and when to skip it.
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.
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.