Skip to main content
Totu Legal

U.S. business · Tax filings

Tax filings for people and companies between the U.S. and Poland

Foreign-owned U.S. companies and people with income in both countries face filings that are easy to miss. We help you meet U.S. and Polish requirements on time.

Book a consultationAsk a question

Free · 15 minutes · Google Meet · English or Polish

Short answer

Cross-border clients often have filing duties in both countries. A U.S. single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 every year, even with no income. Individuals with U.S. and Polish income may need returns in both countries and can often use the U.S.–Poland tax treaty and tax credits to avoid double taxation. Totu Legal helps clients organize and complete these filings.

Who this is for

  • Non-U.S. owners of U.S. LLCs and corporations
  • Polish residents with U.S. income, such as rent, dividends or wages
  • U.S. citizens and residents living or earning in Poland

What we handle

  • Form 5472 and pro forma 1120

    The annual information return required for foreign-owned single-member U.S. LLCs.

  • U.S. company returns

    Federal and state filings for U.S. companies with foreign owners.

  • U.S. individual returns

    Returns for U.S. residents and for non-residents with U.S.-source income.

  • Polish tax returns

    Polish annual returns for Polish residents who earn income in the U.S.

  • Double taxation questions

    How the U.S.–Poland tax treaty and foreign tax credits apply to your income.

  • Coordination

    We can coordinate with your accountant so both sides of your filings match.

The filing foreign LLC owners miss most often

Since 2017, U.S. single-member LLCs owned by foreign persons must file Form 5472, attached to a pro forma Form 1120, every year. It reports transactions between the company and its owner, such as capital contributions and distributions. It's required even when the company had no income, and the penalty for failing to file starts at $25,000. Many owners only learn about it after the deadline.

Two countries, one income

If you're a Polish tax resident, Poland generally taxes your worldwide income. The U.S. may also tax certain income from U.S. sources. The tax treaty between the United States and Poland, together with tax credits, is designed to prevent paying tax twice on the same income, but only if both returns are prepared consistently.

How we work

We start by identifying every filing that applies to you and your company, with deadlines. You upload documents against a simple checklist, we prepare the filings for your review, and we submit them on time. Tax rules depend on your full circumstances, so treat this page as general information, not advice for your situation.

How it works

Book a consultation
  1. 1

    Free case evaluation

    We identify which filings apply to you and your company.

  2. 2

    Scope and fee

    We confirm the filings, deadlines and fee.

  3. 3

    Documents

    You upload your documents through a simple checklist.

  4. 4

    Filing

    We prepare the filings for your review and submit them on time.

What our clients say

4.8

on Google

View on Google
Google

“Wspolpracowalam z kancelaria Totu Legal w ramach aplikacji o wize inwestorska. Pan adwokat, Marcin Podskarbi wykazal sie niezmiernie fachowa pomoca przy wdrozeniu mojej firmy na terenie USA. Szybki kontakt, ogromna wiedza jesli chodzi o prawo imigracyjne i porady biznesowe. Pragmatyczne i indywidualne podejscie do sprawy. Pan Marcin Podskarbi jest bardzo zyczliwy i gotowy do pomocy. Nasza wspolpraca zakonczyla sie sukcesem za co jestem bardzo wdzieczna. Bardzo polecam!”

Joanna K.Original review in PolishView on Google
Google

“Thank you Marcin and your team for your excellent work. It's the first time I have dealt with such a brilliant and intelligent lawyer as Marcin. It was extremely easy and stress-free to work with a lawyer who understands complicated issues so well. You have the feeling right away that you are in good care. Marcin is trustworthy, cares about client's interests, helpful, efficient, responsive, and reliable. You are in good hands with him and his team! I'm very happy with the excellent services they provide. If you're looking for the best and want a law firm that cares about you and not just the case, look no further! Really worth recommendation.”

BeataView on Google
Google

“Am so glad I used this firm to help me with my immigration status. Mr. Marcin is very helpful and always there when I need his assistance.”

Makereta L.View on Google
Read all reviews

Frequently asked questions

My U.S. LLC had no income. Do I still need to file?

If it's a single-member LLC owned by a foreign person, yes. Form 5472 with a pro forma Form 1120 is required every year regardless of income, and the penalty for not filing starts at $25,000.

I live in Poland and earn money from the U.S. Where do I pay tax?

Usually Poland taxes its residents on worldwide income, and the U.S. may tax certain U.S.-source income. The U.S.–Poland tax treaty and tax credits help prevent paying twice on the same income. The answer depends on the type of income, so we review your situation individually.

Can you work with my current accountant?

Yes. Many clients keep their accountant, and we coordinate on the cross-border filings.

Related services

Related reading

Not sure where to start? Talk to us.

Book a free 15-minute case evaluation. We'll tell you whether we can help, which route fits and what it involves.

Book a consultationAsk a question

Free · 15 minutes · Google Meet · English or Polish