For Polish nationals investing in a US business on an E-2 visa

E-2 Investors From Poland: Tax on the Business, the Investment and You

Investing in a US business from Poland on an E-2? The visa is about immigration, but the tax questions start the day you fund the company: which entity, how the money goes in, and when the US starts taxing you on everything.

E-2 treatyForm 1120Form 5472BE-13Tax residence

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Quick answer

Is an E-2 investor from Poland a US tax resident?

Usually yes, once living in the US for most of the year. E-2 is not an exempt-individual category under IRS Pub 519, so your days count under the substantial presence test, and a resident is taxed on worldwide income. If Poland also treats you as resident, Article 4 (Fiscal Residence) of the treaty breaks the tie. Your company files its own returns: Form 1120, and Form 5472 while it is foreign-owned.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

E-2 treaty with Poland: In force since August 6, 1994 (State Department)
Company: US corporation (Form 1120) or LLC; Form 5472 while foreign-owned
Your tax residence: Substantial presence test; E-2 days are not excluded
Treaty tie-breaker: Article 4 (Fiscal Residence)
Social security agreement: Yes, since March 1, 2009

What USCIS looks for

E-2 condition (USCIS)	In short
Nationality	You must be a national of a treaty country; Poland's E-2 treaty has been in force since August 6, 1994 (State Department)
Substantial investment	Capital at risk in a bona fide enterprise; no fixed minimum, judged against the cost of the business
Not marginal	The business must be able to earn more than a minimal living for the investor and family
Develop and direct	At least 50% ownership or operational control
Stay	Up to two years at a time, with extensions in increments of up to two years

Sources: State Department treaty countries, USCIS E-2 page.

Immigration questions belong with your immigration lawyer. We handle the tax side: the company, the money you put in, and your own US returns.

Which entity, which filings

Choice	Yearly federal filing	Source
US corporation	Form 1120; plus Form 5472 while 25% or more is owned by a foreign person	IRS, IRS
Single-member LLC	Disregarded by default; Form 5472 with a pro forma 1120 while the owner is a foreign person	IRS
LLC with two or more owners	Partnership by default (Treas. Reg. 301.7701-3): Form 1065	IRS
Any new US business set up by a foreign person	BE-13, generally within 45 days	BEA rule

Capital or loan

The money you bring from Poland can go in as capital (shares or membership interest) or as a loan to the company. For tax reporting, the difference matters: while the company is foreign-owned, loans from you, the balance outstanding and any interest are related-party transactions on Form 5472 (IRS). Keep a loan agreement and bank records for every transfer.

Ongoing US filings for an investor from Poland

Once you are a US resident you are no longer a foreign person for Form 5472, which the IRS defines as an individual who is not a citizen or resident (IRS). Whether the company still files depends on who else owns it.
Form 1040 on worldwide income every year you are resident, including income from Poland.
FBAR and Form 8938 for accounts you keep in Poland; see FBAR and FATCA and Form 8938.
Form 5471 if you keep control of a company in Poland: a US person controlling more than 50% of a foreign corporation is a Category 4 filer, with a US$10,000 penalty per year for not filing (IRS). See Form 5471.
Funds held in Poland can be PFICs; see PFIC and Form 8621 for how the rules work.

Residence: when the US taxes you on everything

E-2 status does not make you an exempt individual: IRS Pub 519 limits that to foreign government-related individuals, teachers and trainees on J or Q visas, students on F, J, M or Q visas and certain athletes (IRS Pub 519). So your days in the US count under the substantial presence test in Code section 7701(b), and most E-2 investors become US tax residents in the first year they live here. That first year is usually dual-status.

If Poland also treats you as resident, Article 4 (Fiscal Residence) of the treaty is the tie-breaker; relying on it on a US return needs Form 8833 under Treas. Reg. section 301.7701(b)-7 (IRS).

For social security, the US and Poland have an agreement in force since March 1, 2009 (SSA); a certificate of coverage can keep you in one system (Pub 519).

Taking money out before you are resident

While you still live in Poland, dividends and interest from your US company are not reported on a US return the usual way: the company withholds, at 30% unless the treaty gives a lower rate (IRS Pub 515).

Payment to a resident of Poland	General treaty rate (IRS Table 1)	Treaty citation
Dividends from a US corporation	15%	Article 11(2)
Interest on a loan you made to the company	0%	Article 12(1)

Rates from IRS Tax Treaty Table 1 (Rev. May 2023). The IRS notes the table is not a complete guide to eligibility; the treaty's conditions, including any limitation on benefits, must be met. Once you are a US resident these rates no longer apply to you.

Treaty and law references

Treaty

The IRS lists the 1974 income tax treaty, signed October 8, 1974. General effective date (IRS Table 3): treaty Jan. 1, 1974 (IRS treaty documents for Poland; treaty text; IRS Table 3).
Residence and tie-breaker: Article 4 (Fiscal Residence).
Article 8 (Business Profits), business profits.
Article 11 (Dividends), dividends.
Article 20 (Relief from Double Taxation), relief from double taxation.

US law and E-2 rules

E-2 status: State Department treaty countries (E-2 with Poland in force since August 6, 1994); USCIS E-2 Treaty Investors, 8 CFR 214.2(e).
Tax residence: Code section 7701(b) (Pub 519). Treaty residence: Treas. Reg. section 301.7701(b)-7 and Form 8833 (IRS).
Company filings: Code section 6038A and Treas. Reg. section 1.6038A-1 for Form 5472 (IRS); Treas. Reg. section 301.7701-3 entity classification (IRS); 15 CFR 801.7 BE-13 (eCFR).
Foreign companies you control: Form 5471 (IRS).

The tax rules of Poland on leaving or keeping assets there also apply; a local adviser covers that side.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares the E-2 company's returns (Form 1120 or the LLC filings, Form 5472, BE-13) and your own first-year and ongoing US returns. Immigration filings stay with your lawyer. Written quote first.

E-2 investors from other countries

All countries: E-2 investor tax by country. From Canada: E-2 taxation for Canadian founders. Moving without an E-2: moving to the US, by country.

Common questions

Is there a minimum investment for an E-2 visa from Poland?

USCIS does not set a fixed minimum. The investment must be substantial in relation to the total cost of the business, and the lower the cost, the higher the proportion expected. The enterprise may not be marginal. Your immigration lawyer advises on this.

Does an E-2 investor from Poland pay US tax on worldwide income?

Usually yes, once resident. E-2 is not an exempt-individual category, so the substantial presence test applies, and a US resident is taxed on worldwide income from the residency starting date.

What if Poland also treats me as resident?

Article 4 (Fiscal Residence) of the treaty decides residence for treaty purposes; claiming it on a US return needs Form 8833.

Does the E-2 company file Form 5472?

A US corporation that is 25% or more foreign-owned files Form 5472 with Form 1120, and a single-member LLC files it while its owner is a foreign person. Once you are a US resident you are no longer a foreign person for this purpose.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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