Foreign Partnership & DRE Reporting (Forms 8865 & 8858)

Deep-water entity reporting—Forms 8865 and 8858 for foreign partnerships and disregarded entities.

Service Overview

Explore the depths of foreign-entity compliance with seasoned professionals.

From Category 3 transactional 8865s to annual Category 1 filings and 8858 for DREs, we handle every requirement. Our advisors allocate partnership shares, track disregarded-entity transactions, and guide classification elections with precision.

Frequently Asked Questions

What triggers a Category 3 8865 filing?

A U.S. partner’s interest change of 10% or more requires a transactional Category 3 filing for that tax year.

When are annual 8865s required?

If U.S. persons collectively own over 50% of the partnership, Category 1 annual filings apply.

What is a DRE under Form 8858?

A foreign single-member entity or branch, with no limited liability, owned by a U.S. person defaults to a DRE, necessitating annual Form 8858 reporting.

Can I elect corporate classification for my DRE?

Yes—Form 8832 allows you to check-the-box and treat your DRE as a corporation; we guide you through this decision.

How are late foreign-entity filings remedied?

We assist with penalty abatement, late-filing relief, and amended submissions to restore full compliance.

Next Steps

Chart your foreign-entity compliance—fill out the inquiry form or set sail by creating your account.

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