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Questions about the us market-access pack.

Each answer says what the pack does and where to find it. Where a question turns on how a rule applies to you, the answer says so and names who can tell you.

Does the pack form the entity or open the bank account for me?
No. It walks you through the publicly documented steps and organizes your information into the application package. Formation and banking are yours, with your attorney and your bank.
When is Form 5472 due?
The calendar renders a date only from a verified source. Until this pack's variables are logged the row reads Confirm with your accountant.
Do I need to collect US sales tax?
The nexus check organizes your own sales facts against the states you sell into and shows where a question arises. Whether you must register is not decided here.
Does the pack form the entity or apply for the EIN for me?
No. It walks through the publicly documented steps and organizes your information for the applications. Formation and the EIN application are yours or your attorney's.
Do I need to be in the US to do this?
The walkthrough covers the publicly documented steps available to a founder applying from outside the US; it is a walkthrough, not representation, and does not form the entity, sign returns or open accounts.
Do I need a US entity at all?
I can explain what the pack covers and where to find it, but I cannot tell you how a rule applies to your situation; a licensed tax practitioner in Nigeria can.
Does the pack file Form 5472 or Form 1120 for me?
No. It puts both filings on the calendar in the format the template specification names; filing is yours or your accountant's. The pack is a walkthrough, not representation, and does not form the entity, sign returns or open accounts.
What happens if the entity has no income to report?
Form 1120 is still filed, and Form 5472 still reports the transactions the IRS requires regardless of income; the calendar carries both filings either way.
When exactly are these forms due?
The calendar renders a date only from a verified source. Until then, confirm with your accountant.
Does the pack submit the W-8BEN to my client for me?
No. It walks through the form and organizes your information; sending it to the client is yours. The pack is a walkthrough, not representation, and does not form the entity, sign returns or open accounts.
Do I need a US entity before using the W-8BEN and USD invoice?
The W-8BEN and USD invoice apply to an individual billing directly; the entity walkthrough is a separate, later step in the same pack, once the business incorporates.
Which tax treatment applies to my US income?
I can explain what the pack covers and where to find it, but I cannot tell you how a rule applies to your situation; a licensed tax practitioner in Nigeria can.

Confirm with your accountant if unsure.

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