Answer below and your list appears: what you file, on what date, how to request an extension and what happens if you do not file. For tax year 2026, filed in 2027.
None of this is stored or sent anywhere: the whole calculation happens in your browser.
This drives everything else. It does not depend on your visa: it depends on the days you spend in the US.
The annual report belongs to the state and runs on its own track, with its own date.
Employees on payroll, not contractors.
All accounts are added together, not looked at one by one.
If you get paid with no withholding and you will owe tax, estimated payments apply to you.
Yes. A single-member LLC with a foreign owner files Form 5472 with a pro forma 1120 if there were reportable transactions, and the initial capital contribution already counts as one. The penalty for not filing is USD 25,000 per year.
April 15 of the following year. With Form 7004, filed before that date, it extends to October 15. An extension extends time to file, not time to pay.
It depends. If you received no US wages subject to withholding, Form 1040-NR is due June 15. If you did, April 15.
No, if your company was formed in the United States. Since August 2026 FinCEN exempted domestic companies from beneficial ownership reporting. Foreign companies registered in the US are still required to report.
No. They are two separate things, with different dates and different agencies. The state annual report keeps the company alive; the IRS return reports taxes. Neither replaces the other.
Did your list surprise you, or is something missing?
Half an hour well spent now costs far less than a USD 25,000 penalty.