XCAPE Academy · Pathway
Business Formation for Non-Residents
Set up and keep compliant the U.S. companies foreign founders own.
Prerequisites
Basic understanding of company structures. No prior U.S. tax experience required.
Credential
XCAPE Certificate in U.S. Business Formation for Non-Residents
XCAPE certificates are internal academy credentials issued by Xcape Tax Academy. They show you completed XCAPE training and assessments. They are not IRS licences, government credentials or accredited qualifications. The Enrolled Agent credential is conferred only by the IRS after passing its Special Enrollment Examination.
Outcomes
Choose and explain entity classification options for foreign owners
Obtain an EIN for a foreign-owned entity, including when the owner has no SSN or ITIN
Run an LLC formation from state filing to registered agent setup
Prepare Form 5472 with a pro forma Form 1120 for a foreign-owned single-member LLC
Recognise the deadlines and penalty risks that apply to foreign-owned entities
Curriculum
Program Orientation
Meet your cohort and instructor, and see how your pathway, schedule and payments work. Shared by all pathways.
- 1.Welcome, ladder & how payments unlock content · 60 min
EIN & Entity Classification for Non-Residents
How U.S. entity classification works for foreign owners, the default rules and elections, and obtaining an EIN with Form SS-4.
- 1.Form SS-4 for foreign applicants · 90 min
- 2.Responsible party rules · 90 min
- 3.Check-the-box & Form 8832 · 90 min
- 4.Common EIN failure cases · 60 min
U.S. LLC Formation & Registered Agent Workflows
Choosing a state, filing formation documents, registered agent duties, operating agreements and annual state obligations.
- 1.Choosing a state (DE, WY, NM, FL) · 90 min
- 2.Articles, operating agreements & BOI · 120 min
- 3.Registered agents & annual reports · 90 min
- 4.Banking and KYC for foreign owners · 90 min
Form 5472 & Pro Forma 1120 for Foreign-Owned SMLLCs
The reporting rules for foreign-owned single-member LLCs: reportable transactions, completing Form 5472 and the pro forma 1120, deadlines and penalties.
- 1.Reportable transactions · 90 min
- 2.Completing the pro forma 1120 · 120 min
- 3.Penalty exposure & first-time abatement · 120 min
- 4.Late filing & reasonable cause · 90 min
Earn-ready point
Prepare Form 5472 and a pro forma 1120 under supervision
Form 5472 Filing Workshop
A practical workshop working through 5472 filings for typical client scenarios with your instructor.
- 1.Prepare a 5472 from a client file · 120 min
- 2.Q&A and peer review · 90 min
Pricing
Prices are fixed when your enrolment is approved.
How it works
1. Book an orientation call for the pathway you're interested in. 2. After orientation, we review and approve your enrolment, and your prices are fixed at that point. 3. Pay for each course or class as you go, or pay for your remaining required items together as a bundle at the discount shown. 4. Study each item as it unlocks: recorded lessons, materials and live classes with your instructor. 5. Complete your pathway's required items to earn your XCAPE certificate.