Do you need Form 8858 as Delaware C Corp with a Foreign Address and No US presence?

If you create a Delaware C Corp with foreign mailing address, are you required to file Form 8858 indicating its a foreign branch with 1120? Assuming no separate legal entity, only US company with foreign address & no US presence, same books, zero revenue.


A Form 8858, "Information Return of U.S. Persons With Respect to Foreign Disregarded Entities" is required to be filed by U.S. persons who are the owners of foreign disregarded entities (FDEs). A foreign corporation with a domestic disregarded entity is considered as FDE. If you are the owner of a Delaware C Corporation and that C Corporation has a foreign address, and no US presence, you will be required to file a Form 8858 if you meet the filing requirements.
However, I would recommend checking with your tax professional or the IRS to confirm whether you are required to file this form as regulations may change over time and your specific situation might need more information to confirm.

Answered 2 months ago

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