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I'm thinking of forming a micro-sized US c-corp and I have some questions related to the filing obligations. I plan to have two non-resident shareholders on board, one non-resident individual holding 21% and one foreign corporate holding 79%.

I wonder:

  1. Suppose our shareholders have no US-sourced income, do the non-resident shareholders have the obligation to file income tax to the IRS every year even if our US company does not pay out any dividend ("zero-income" filing)? If the US company does pay out a dividend, do they have the obligation to file given that there is already a 30% withholding on the dividend?

  2. Is there any auditing requirement (by the IRS) for the US company itself?

  3. I remember reading from somewhere that if a US company is owned by a foreign company for >= 80%, then the US company will be considered a US subsidiary of that foreign company for tax purposes, and that foreign company will have to obtain an EIN and file tax every year. Is this true?

  4. What would the common price of a tax outsourcing service (bookkeeping + federal tax filing) be, given that our transactions are simple: 3-4 transactions a year with a yearly income of 2000 - 4000 USD.