Deep-water entity reporting—Forms 8865 and 8858 for foreign partnerships and disregarded entities.
Foreign Partnership & DRE Reporting (Forms 8865 & 8858)


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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