Comparison of Ownership Methods for Investment in U.S. Real Estate by Non-Residents
Listed below is a brief comparison of possible ownership methods for investment in U.S. real estate available for non-resident owners of U.S. rental property. The determination of how to structure the ownership of U.S. real estate can be complex when non-residents are involved. There are advantages and disadvantages to each approach and no single approach […]
Foreign Corporation
Federal and state returns are filed annually for the Foreign Corporation to report income received from sources within the U.S.. Income that is “effectively connected” with the business in the U.S., including income from gain, is taxed at regular corporation income tax rates which vary from 15% – 35%. State and local taxes and rules […]