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Duties Form 61

Duties Form 61

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What is a W-9 tax form? What is a W-9 tax form?

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Instructions and help about Duties Form 61

so in this video i wanted to go over with you protective uh federal income tax returns for foreign corporations or in this case it's a form 1120f uh us income tax return of reform corp so under what circumstances would a foreign corporation want to file one of these with the irs it's basically in circumstances where you have a foreign corporation that is engaged in u.s trade or business in some sort of capacity but it doesn't give rise to effectively connected income as part of that trader business or if it does they want to file a treaty claim right so like if a foreign corporation uh in this case we've got london corporation ltd is set up in the uk and they're selling products or services into the us um the threshold for u.s trader business is pretty low so that's that would constitute constitute a u.s trader business but the second prong of the test is always well do they have u.s source eci right that's in connection with that

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