HOWTO: its business in the United States from Russia Bashny.Net

I'm sure many of us once thought to myself, "Damn it, and it carries the same Americans!". This applies to many things from stores that deliver "only within the 48 contiguous states" to be the major contracts that break just because a potential customer in the United States categorically unwilling to deal with foreigners.

In this article I will try to illuminate the process of creating and managing a US corporation to a resident of the Russian Federation. I'm sure many of the facts for the Americans themselves seem trivial, but for residents of Russia is far more difficult - alas, it's a given. Not to say - it is the birthplace, son. Say at once - I've done this for more than 2 years ago, so some items may not be entirely relevant. But hardly anything has changed fundamentally.

USA Corporation == «Delaware offshore"? No! H5> First, a little history. It took me a company in the United States - to sell expertise and brains Russian programmers. In the US there are many customers who simply do not want to take for a ride. Do not want to pay abroad, do not want to deal with services navrode Payoneer, stupidly want to pay or do peypalom ACH / check. First of all, naturally, I went into search - "Delaware offshore" on hearing of all who is somehow connected with the business in Russia. There I immediately rolled out a bunch of confusing and contradictory information, reducible to a simple summary: you give us - a few thousand cu, we - a wonderful company that is totally tax-free, because the Delaware - offshore! And reporting is not necessary! And beautiful print will issue, and letterhead! And open the account, however, for some reason, only in Lithuania or somewhere else in the boonies.

I have such tempting offers triggered an internal censor. Because I immediately moved in the same search, only in English. And - oh, miracle! - Offshore companies were not found. And found something that might be expected ... that no offshore in such a serious economy as the US does not have that offshore jurisdictions there is not the case that tax returns must file all that is valued in Delaware USA is not for lower taxes (which there is not the best low even in the US) and for a particularly well-developed qualitatively state laws relating to the functioning of corporations ...
So, decided "ofshorschiki" poboku by registering yourself!

The choice of the state for registration, taxes and types of companies h5> Founders - only citizens of the Russian Federation, no one has a SSN, no one has neither a residence permit or right to work in the United States, all located in the territory of the Russian Federation. With such a list of founders may register only one type of company - C Corporation. This is the most common corporation, LLC, or the equivalent of our Company on the primary system of taxation. For residents of America there are several other options, but ... it's all the same to us.

We look at the tax system C Corp. In the US, taxes taxis IRS. Lot of useful information can be gleaned from its website http://irs.gov/ . Major taxes that threaten us, two: a tax on corporate income and sales tax.

Income tax. Well, first earn a profit even necessary. And then the show reported. Looking ahead, it is not at all the same thing, as it turned out. But, nevertheless, I would like to pay less if possible ... Corporate income tax consists of 2 parts, the federal, which is the same for all, and part of the state, which in each state has its own.

Federal income tax is payable as follows: 15% for the first $ 50,000 of taxable income, 25% - for the next $ 25,000, and 34% - for the rest. In addition, the income between $ 100,000 to $ 335,000 an additional fee of 5%. I'm just ready to pay 35%, give me someone rather 335,000 dollars profit 8-)

Income tax is collected as the state in which the company of resident. It is not only the place of registration, but also a place where the company operates. Incidentally, the same company may be resident in several states ... well, we do not need it, fortunately. Income tax rate for all states are different. Small pleasures: Delaware is one of the highest rates: 8, 7%. This is as a nice addition to the federal 34%! But there is a Nevada and Wyoming that no-Th-th with a poor merchant does not want to - the rate of 0!
We make a notch on the memory.

Next, a look at the sales / use tax.
This sales tax. Charged in the sale of any tangible property or the use thereof, for their own needs. Operates only within the state. That is, if you sell something or provide a service person / company from another state - no tax. Bids are different too, 5-6-8%. In my particular embodiment, potential customers were from anywhere, not only from Nevada. And the goods, I can not offer them - a continuous code. By the way, the way it came out - so I do not have this tax, even a declaration is not filed.

Register h5> In the end, it was decided to register the C Corporation in the State of Nevada. If anyone has forgotten - is where Las Vegas. Registration of companies engaged in the secretary of state, his website http://nvsos.gov/ , there are many interesting things, I read a week. Actually register - it's an application form, filing in the office of the Secretary. Increasingly filing is done electronically ...

Theoretically, you can do it yourself directly from the website - there is a link to the online filing under business. But I zaboyalsya and decided to shift the responsibility to the professionals, especially because in any case you will need a so-called registered agent - a person or firm is located in the state of incorporation of the company, with a normal address, and license. At this stage, it took me only the names of the founders, the company name (better to choose something a gray, so as not to run into the regulated activities, the site has a list of "reserved words") and the amount of the share capital. Pay equity is not necessary. I wrote $ 1,000. Yes, of course, requires the official postal address. I bought the e-mail forwarding services + a year with the same agent for $ 99. Services proper mail delivery to be paid separately from the top.
State charges for the registration of $ 75, even $ 30 for Articles of Organization and how the agent takes some - in my case, $ 89 including the first year of service as a registered agent. On the way out after about a week Certificate of Incorporation and stamped in the office of the Secretary Articles of Organization. On the agent's services can save, if you order a longer period - I rammed it at $ 200 for 5 years.

Here most of the activities of registrars and offshore ends! They give the client certificate, the press, which really nafig not needed and done in 5 minutes in every hole - voila! But in reality - everything is just beginning ...

Life after registration h5> After registration, the company is required:

1. Embark on tax records to the IRS and get a number EIN. This type of our BIN. Free services, but will have to do some work. You need to download the form from the site of the IRS and there find the phone, where to call. You need to know English! We'll have to talk to the operator. Operators are of all sorts, we do not link the fountain ... pomuchat-pomuchalsya I first operator, spat and hung up. Then he pulled himself together, called again - and I got a different fighter, with a much more intelligible language, there's everything went without a hitch, without a hitch. Ideal to have at hand a fax to another line to IRS upon request of the operator to send the completed form to it, otherwise we will have a long and tedious to dictate everything on the phone ... At the end of the conversation the operator will dictate the assigned number EIN - take care as the apple of his eye. I hoped that they will confirm the number of the paper, which he sent by mail - but no, protect privacy, visible only the last 4 digits, and the rest scored by asterisks. It is best to ask dictate again, just in case. Then the official mailing address of the company will receive a confirmation + valuable important data - mail must be kept under control.
2. Post office Secretary of State Initial List of Officers, Directors, etc - List of officials of the company. State fee $ 125 + agent fee, in my case $ 15. State fee depends on the amount of the share capital of the company, for the little things - the amount mentioned above, more and more companies and get paid more.
3. Buy the right activities in the state - NV State Business License. This annual payment is $ 215.
4. Put in order all corporate bureaucracy - to sign the Charter, any protocols on the establishment and election of officers of the company and so on. It's the little things in the activities they are not needed, but the order is an order. Do it all himself lazy, gave the agent $ 25.
5. And ... and all! The amount, unfortunately, I do not remember anything about a thousand in all, and about all . And then the Americans bonus: they postal services are free (included in the fee agent), and I had to pay over $ 100 for forwarding documents to and fro ...
   Thus, for "mensheshtuki" received much more than offer traders offshore companies for 3000-4000. And I really am 100% sure that the company - my, I'm in her President and Treasurer, that it is a full corporation, which does not cause (or causes) of my American counterparts with any questions.
   
   In the following series can highlight the following issues:
   
   • How to open a corporate account in an American bank, as they then use via the Internet
   • How to keep accounts, who will do the reporting, as it fed into the IRS
   • How to register a full business account in PayPal
   • What have to do every year to maintain the company in operation from the point of view of the American authorities, and how much it costs
   • How to Save on Taxes in America can legitimately spend profits
   • What else? Ask, I'll try to answer.
      UPD: Continued. Business in the United States from Russia. Part II. Money and Banking
     
     Source: habrahabr.ru/post/133643/