Pillar guides
LLC Formation & Tax Guides
Long-form, CPA-reviewed pillar articles. No fluff. No upsells.
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W-9 vs W-8BEN for a Foreign-Owned US LLC
Foreign-owned US LLC asked for a W-9? A disregarded single-member LLC with a foreign owner gives a W-8BEN (or W-8BEN-E), not a W-9 — the rule, the decision table, and the withholding facts. Verified 2026.
S-Corp Reasonable Salary: How to Set It (2026)
How to set a defensible S-Corp reasonable salary in 2026: the IRS factors, three valuation methods, benchmark ranges by role, the court cases, and the audit red flags to avoid.
The Real Cost of Getting Paid Into a US LLC
What Stripe, PayPal, Wise, Payoneer, Mercury and Relay actually cost to receive money into a US LLC from abroad — fees, FX/withdrawal loss, and which to use. Verified 2026.
Why Non-Resident LLCs Get Delayed: 7 Traps
Seven traps that quietly add weeks to a non-resident US LLC — EIN reference 101, the SS-4 fax wait, bank denials, address flags, outdated BOI advice — and the fix for each.
EIN Reference Number 101: What It Means & How to Fix It (2026)
EIN reference 101 is a name conflict, not a rejection. What the 101–115 codes mean, how to fix 101 with Form SS-4, and the phone route that gets non-residents an EIN the same day.
US LLC for Founders in China: The 2026 Playbook
Forming a US LLC from China in 2026: which payment processors actually approve you, the ECI-vs-FDAP tax rule, Form 5472, getting an EIN by fax, and SAFE basics.
How to Fill Out a W-9 as an LLC (2026): Line-by-Line Guide
Single- and multi-member LLCs: which Line 3a box to check, the new March 2024 Line 3b, SSN vs EIN, and the mistakes that trigger 24% backup withholding. With two worked examples.
LLC Annual Report Deadlines by State (2026 Calendar)
The 4 types of LLC annual report deadlines, which states require none, the states most guides get wrong (Wyoming, Connecticut, Pennsylvania), late fees, and what dissolution actually costs.
The Ultimate Guide to Forming an LLC in the US (2026)
Everything an entrepreneur needs to know about forming an LLC in 2026: state selection, costs, taxes, BOI compliance, operating agreements, and the mistakes that cost real money.
Global Business Formation: Complete Country Comparison
A 2026 comparison of forming a company in 30+ jurisdictions outside the US — UK, UAE, Singapore, Estonia, Hong Kong, Bulgaria, Malta, and more. Cost, tax, banking, and substance.
LLC Taxation Explained: From Sole Proprietorship to C-Corp
How LLCs are actually taxed: default pass-through, partnership returns, S-Corp election, C-Corp election. Worked examples for $50k, $150k, and $500k of net profit. QBI deduction details.
Non-Resident's Complete Guide to US LLC Formation
The full playbook for forming and operating a US LLC as a non-resident: state choice, EIN, banking, Stripe, Form 5472 compliance, and the BOI gotchas.
Hidden Costs of Business Formation: What Nobody Tells You
Beyond the $99 filing fee. Publication, registered agent renewals, foreign qualification, EIN delays, BOI rule changes, and the line-items that turn a "cheap" LLC into an expensive one.
Wyoming LLC Formation Guide 2026: Steps, Costs & Why It Wins
Complete step-by-step guide to forming a Wyoming LLC: $62/yr annual fee, anonymous members, strongest charging-order protection in the US, and seamless banking. Cost tables and common mistakes.
Delaware C-Corp vs LLC 2026: Which to Form and When
When Delaware C-Corp beats an LLC and when it does not. VC fundraising, §1202 QSBS, ISO equity grants, double taxation math, and the exact decision rule to follow.
How to Get a US EIN Without an SSN (Non-Resident Guide 2026)
Step-by-step guide to obtaining a US EIN as a foreign national: Form SS-4 fax method, field-by-field walkthrough, rejection reasons, and what to do once you have your EIN.
BOI Report 2026: Who Still Has to File
BOI in 2026: US-formed LLCs (including foreign-owned) are exempt as of the March 2025 FinCEN rule — only foreign-formed entities still file. Who must file, who is exempt, and what changed.
S-Corp Election Guide 2026: How to File Form 2553 and Save Taxes
The S-Corp election is the highest-ROI tax move for profitable LLCs. How it reduces SE tax, the breakeven calculation, Form 2553 filing steps, reasonable salary rules, and when NOT to elect.