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Form 8858 for Pompano Beach Florida: What You Should Know

S. US taxpayer, who elects to file Form 8858: The owner of a 'foreign sole proprietorship',  is required to file Form 8858, if it does not elect to file Form 8858. Form 8858, Filing Requirements — Treasury Regulations and Publication 4562 (Reg. 1244) 17 Dec 2025 — Foreign owned foreign corporations A Foreign owned foreign corporation is a foreign corporation which is owned and controlled by a U.S. shareholder who is either a U.S. individual or a U.S.  Corporation. In the case of a foreign owned foreign corporation, controlled by a U.S. individual or a U.S. corporation, the  controlled foreign corporation is treated as a U.S. entity for U.S. federal income tax purposes, even though it is not  controlled by such domestic entity. Under these rules, a corporation does not have to be 'controlled' by a U.S. person, and therefore does not  have to be treated as a U.S.

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