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YOU DO NOT NEED TO FILE THIS ENTITY WITH FINCEN
Large Operating Company Exemption (31 U.S.C. 5336)
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The entity employs more than 20 full time employees, when applying the meaning of full-time employee provided in 26 CFR 54.4980H-1(a) and 54.4980H-3.
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More than 20 full-time employees of the entity are employed in the “United States,” as that term is defined in 31 CFR 1010.100(hhh).
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The entity has an operating presence at a physical office within the United States.
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The entity entity filed a Federal income tax or information return in the United States for the previous year demonstrating more than $5,000,000 in gross receipts or sales.
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When gross receipts or sales from sources outside the United States, as determined under Federal income tax principle, are excluded from the entity’s amount of
gross receipts or sales, the amount remains greater than $5,000,000.
gross receipts or sales, the amount remains greater than $5,000,000.
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General Information - The information on this website is for general information and educational purposes only. Nothing on this website constitutes legal advice for any individual case or situation. This information is not intended to create, and receipt or viewing does not constitute, an attorney-client relationship or legal counsel. A formal attorney-client relationship is created only when an engagement letter is signed by you and API Law, and you have been notified in writing that the engagement has been accepted.
No Guarantees of Results or Outcomes - The results and outcomes described on this website, including case studies, testimonials, or examples, are not guarantees of your specific results. Tax, asset protection, and estate planning consequences depend on individual circumstances, applicable law, and other factors beyond our control. Past results, settlements, or successful structures do not ensure or predict similar outcomes in your situation.