Eligibility

Check you're in the right place.

Is this filing for a U.S. LLC with one owner who is not a U.S. person? (“disregarded entity”)

This usually means a U.S. single-member LLC owned by a non-U.S. individual or foreign company. The IRS may call this a “foreign-owned disregarded entity.”

Are you filing one or more years that are already late?

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