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Form 1120-F for foreign corporations with US branch activity

Branch profits tax, effectively connected income and treaty relief for a foreign company trading in the US through a branch rather than a US subsidiary.

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Foreign corporationFiling deadline

With a US office04/15

Without a US office06/15

Extension (Form 7004)+6 months

Branch profits tax30%, treaty may reduce

Filing more than 18 months after the original due date can mean losing the right to deductions and credits against that income entirely.

Where this bites

The deadline turns on a determination, not a date on a calendar

Whether you file by April or June depends on a factual question — do you maintain an office or place of business in the US — not on where the company was incorporated.

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Deadline depends on “office or place of business”That determination, not your entity’s home country, sets whether you file by 04/15 or 06/15

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An extension doesn’t move the payment dateForm 7004 extends the filing deadline; any tax due is still owed on the original date

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Branch profits tax is separate from income taxA further 30% levy on repatriated branch earnings, unless a treaty reduces it

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A protective return can preserve deductionsFiled even when you believe no US return is owed, in case that position is later challenged

What’s included

The return, the branch profits tax, and the treaty position

ECI & nexus review

Confirm whether your US activity creates effectively connected income and a filing obligation.

Form 1120-F preparation

Return prepared and reviewed by a CPA, including Schedule H, I or P where they apply.

Branch profits tax & treaty positions

Section 884 branch profits tax calculated, with treaty relief claimed where available.

Protective filings

A protective 1120-F prepared where your US tax position is uncertain but not yet settled.

How it works

Five steps, one fixed fee

01

Confirm office/place-of-business status and deadline

02

Review effectively connected income and treaty position

03

Prepare Form 1120-F and branch profits tax calculation

04

File by the applicable deadline or extension

05

Confirm next year’s filing calendar

Fees

You will know the number before we start

Fees are scoped from your branch structure, treaty position and the complexity of the ECI determination, and fixed before we start work.

How our pricing works →

LicensedCPA · Montana

FocusInbound to the US

DeliveryRemote, by design

FeesFixed, quoted up front

BillingNever hourly

Next step

Tell us about your US activity.

A short set of questions about your US presence, income and treaty position. We come back with a scope and a fixed price.

Start scoping →