For immigration lawyers and their business and investor clients
US Tax Support for Immigration Lawyers' E-2, L-1 and TN Clients
Your clients come to the US through an E-2 business, an L-1 transfer or TN work, and each route brings US tax filings that sit outside immigration law. We prepare them: the US company's returns, the reporting that comes with foreign ownership, clean monthly books, and the client's own first US return. Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs.
Quick answer
What US tax filings come with an E-2 or other business-visa move?
A US corporation set up for an E-2 investment files Form 1120 every year, whether or not it has taxable income (IRS). If a foreign person owns 25% or more, it also files Form 5472 for transactions with related parties, and the penalty for missing it is US$25,000 (IRS). When a foreign person sets up or buys the US business, a BE-13 is generally due within 45 days (BEA rule). The client then becomes a US tax resident under the green card test or the substantial presence test, which brings a first US return.
At a glance
- Who it is for
- Immigration lawyers with E-2, L-1 and TN clients, and their clients
- The company
- Form 1120, Form 5472 when 25% foreign-owned, BE-13, state filings
- The person
- First-year US return, the move from Canada, ongoing US returns
- Books
- Monthly bookkeeping that supports the returns
- Fees
- Fixed written quote after we review the file
What we take on
The E-2 company's yearly returns
Form 1120 every year (IRS), with Form 5472 when a foreign person owns 25% or more (IRS). See E-2 business tax.
Right after formation
The BE-13 within 45 days when a foreign person sets up or buys the US business (BEA rule), and the EIN. See the BE-13.
Clean monthly books
Bookkeeping that keeps the company's records, invoices and owner transactions in order, so the yearly returns and any documents the client needs come from the same books. See monthly bookkeeping.
The client's own returns
The first US return after the move, where the substantial presence test (31 days this year and 183 days over three years, weighted) often decides residence (IRS), and the Canadian side of leaving. See moving from Canada to the US.
Where tax and immigration meet
Visa questions stay with you. We do not advise on immigration status or eligibility. What we do is keep the tax side accurate and on time, so the company's returns, books and the client's own filings tell a consistent story when the client or you need them.
How it works
- You introduce the client. Send us a short note or ask the client to request a quote, whichever suits you.
- The client engages us directly. The client signs our engagement letter, so the US engagement is with us and is clearly separate from your work.
- Gurleen Kaur prepares and signs. Gurleen Kaur, CPA licensed in British Columbia and in Washington State (licence #41150), prepares and signs the US filings as paid preparer.
- We keep you informed. With the client's permission, we tell you when the US filings are done, so your side lines up.
What we need
- The company's formation documents, EIN letter and ownership details
- Bank and card statements for the company
- For the client's own return: travel dates for the year, prior returns from Canada and the US, and income details
Common questions
Does an E-2 company with no profit still file a US return?
Yes. A US corporation files Form 1120 every year, whether or not it has taxable income.
Does a foreign-owned E-2 company file Form 5472?
If a foreign person owns 25% or more of the US corporation, it files Form 5472 for each related party it had reportable transactions with. The penalty for not filing is US$25,000.
Do you advise on the visa itself?
No. Immigration questions stay with the client's lawyer. We handle the US tax filings.
When does the client become a US tax resident?
Usually under the green card test or the substantial presence test: at least 31 days in the US in the current year and 183 days over three years, counting all current-year days, one third of the prior year and one sixth of the year before.
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.
- IRS: Instructions for Form 1120
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Substantial presence test
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.
Related guides: E-2 business tax, Moving from Canada to the US, Monthly bookkeeping.
Request a Quote for a client's US tax filings
Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.
Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify