◉ Entity & Partnership
Disregarded entities
UK LLPs and sole-trader structures are typically disregarded for US tax purposes and must be reported annually.
Overview
Why this filing matters
UK LLPs and sole-trader structures are typically disregarded for US tax purposes and must be reported annually.
Note — UK LLPs, sole trader structures.
◉ Who this is for
- •US owners of UK LLPs
- •US sole traders operating in the UK
✓ What you get
- ✓Form 8858 preparation
- ✓Currency & transfer pricing review
At a glance
- Key forms
- 8858
- Category
- Entity & Partnership
- Turnaround
- 2–3 weeks once documents are complete
- Filed by
- ACCA-qualified IRS Enrolled Agent
Our approach
Your UK business, read in US terms.
A UK company, LLP or sole trade does not mean to the IRS what it means to Companies House. The same entity can be a controlled foreign corporation, a disregarded entity or a foreign partnership depending on elections you may not know you made — and Forms 5471, 8865 and 8858 follow from that classification, each with its own penalty for being late.
We classify the entity under US rules first, confirm or make the check-the-box elections that fit your situation, and then prepare the information returns that classification requires — so the US filing and the UK accounts tell the same story.
- US entity classification settled before any information return is prepared
- Check-the-box elections reviewed for the treatment you actually want
- Forms 5471 / 8865 / 8858 matched to the classification, filed on time
Our process
How we handle your filing
Four steps from first email to filed return. Fixed fee confirmed in writing before any work begins.
01
Intake
Send us your situation by email or the enquiry form. We come back with the questions we need answered — every source of income for the year, filing history, accounts and entities — and a tailored document list.
02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fixed fee in writing before any work starts.
03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
04
File
You sign electronically; we e-file with the IRS / FinCEN and send you the acceptance confirmations for your records.
Pricing
Fixed fees — no surprises
Form 8858 preparation starts from £400 + VAT per entity. Classification reviews and check-the-box elections (Form 8832) are priced separately.
Prices are indicative starting points and exclude UK VAT, which applies to UK-resident clients only. We quote in writing once we have confirmed every source of income and your filing history for the years involved.
FAQs
Common questions
Related services
Others in Entity & Partnership
Foreign partnerships (Form 8865)
US persons with interests in foreign partnerships — including UK LLPs treated as partnerships — may need to file Form 8865.
Learn more →
Foreign corporations (Form 5471)
Required for US persons who own, control, or have changed their ownership in a foreign corporation — including UK Ltd companies.
Learn more →
Who this is for
Situations where this filing usually applies
Ready to get this filed?
Tell us your situation and we’ll reply by email within 2 working days with our questions, then a written scope, fixed fee and document list.