Topic Hub

U.S. Business Interests

Ownership of U.S. entities, partnership interests, and closely held businesses by owners living outside the United States.

What this topic covers

Entity ownership carries reporting obligations that do not pause when the owner relocates. This hub covers the recurring administrative and succession questions.

Questions worth reviewing with a qualified professional

  • What reporting follows ownership of a U.S. entity from abroad?
  • How are distributions handled?
  • What happens to the interest on death or transfer?
  • Who signs and files what, and where?

Related guides

A worksheet for recording U.S. accounts, property, entities, and beneficiary designations in one place before a professional review.