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Legal disclaimer

Last updated: November 2026

In plain terms: the information on this website is general. It is not tax advice, and it is not a substitute for advice on your own situation.

No advice and no professional relationship

Nothing on this website constitutes legal or tax advice, and nothing on this website creates a lawyer-client, adviser-client or other professional relationship between you and Federal Returns. Where your situation calls for it, specialist advice should be obtained from a qualified professional in the relevant jurisdiction.

How the portal works

Federal Returns provides general information about US federal returns and prepares the individual filings it handles: Form 5472, Form 1065, Form 1120, Form 1040-NR and the FBAR (FinCEN Form 114). It is not a law firm. Where a matter needs licensed legal or tax advice, that advice is obtained from licensed professionals in the relevant jurisdiction.

Accuracy and liability

The content of this website is provided for general information only. We take care in preparing it, but we give no warranty, express or implied, as to its accuracy or completeness, and, to the extent permitted by applicable law, we accept no liability for any error or omission.

To the extent permitted by applicable law, we shall not be liable for any loss or damage, including, without limitation, loss of business or loss of profits, whether arising in contract, in tort or otherwise, arising from the use of, or the inability to use, this website or any material on it, or from any action or decision taken or not taken in reliance on it.

Law and circumstances change

Some material on this website may have been prepared some time ago, and law and circumstances change. For a comprehensive and current view of any matter relevant to you, please arrange an individual consultation.

Federal Returns

US federal returns for foreign owners, prepared and filed on time.

On time. Complete. Every year.

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  • The $25,000 penalty
  • Missed years: how to catch up
  • Final return on dissolution
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  • Form 1040-NR: the nonresident return
  • FBAR: foreign bank accounts

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