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Daniel Moreau

Corporate Filings Editor

Daniel handles the corporate side of the blog: Form 1120 and its schedules, entity classification elections, what changes when a single-member LLC is treated as a corporation, and the deadlines and extensions that decide whether a return lands on time.

Covers Form 1120 and entity classification · former filing-operations lead

Illustration of pro-forma Form 1120 with a checklist and calendar showing filing deadline for foreign-owned LLCs.

Form 11203 min read

Pro-Forma Form 1120 for Foreign-Owned LLCs: What It Is and Why You Need It

Understand why foreign-owned single-member LLCs must attach a pro-forma Form 1120 when filing Form 5472, what to include, and how to avoid IRS penalties.