How to Fill Out Form 5472. Step-by-Step Instructions for Disregarded LLC
Summary
TLDRThis video tutorial provides a comprehensive guide on how to prepare and file Form 5472 for a foreign-owned disregarded LLC for the 2023 tax year. The presenter uses the example of 'Adam Non-Resident LLC', a single-member LLC engaged in a U.S. trade or business, to illustrate the process. The video covers the annual filing requirements for foreign-owned U.S. LLCs that are disregarded entities, explains who needs to submit Form 5472, and details what constitutes reportable transactions. The presenter also discusses the necessity of filing Form 5472 even if the entity isn't liable for U.S. taxes. The tutorial includes a step-by-step walkthrough of filling out Form 5472, including reporting capital contributions, distributions, and related party transactions. Additionally, the video explains the connection between Form 1040NR and Form 5472 filings, emphasizing the importance of reporting effectively connected income (ECI). The presenter provides a clear explanation of each section of the form, ensuring viewers understand how to disclose foreign ownership and related party transactions accurately.
Takeaways
- 📜 Adam Non-Resident LLC, a foreign-owned disregarded entity, must file Form 5472 annually alongside Form 1120 for the 2023 tax year.
- 🌐 The LLC is engaged in a U.S. trade or business, requiring the foreign owner to report income, expenses, and pay taxes on Form 1040NR with Schedule C.
- 🔍 Form 5472 is used to report transactions between the LLC and foreign persons, including capital contributions, distributions, and other payments.
- 🤝 Adam hires his brother Bob for bookkeeping services, creating a reportable transaction due to Bob being a foreign related party.
- 💼 Adam Non-Resident LLC has an EIN for filing purposes, while Adam himself uses an ITIN for his personal tax filings.
- 📊 Financial statements for the LLC include sales, cost of goods sold, various expenses, and a net loss for the year.
- 💵 Capital contributions of $8,174 and a distribution of $1,000 to Adam are reportable transactions on Form 5472.
- 📝 Part II of Form 5472 requires information on the foreign owner, which in this case is Adam, a Bermudian citizen and resident.
- 🏢 The LLC's principal business activity is operating vending machines within the U.S., which constitutes a U.S. trade or business.
- 🧾 Part IV of Form 5472 is left blank as there were no tax-deductible payments made to Adam, the owner.
- 🔗 A separate Form 5472 is filed for the transaction with Bob, detailing the $450 payment for bookkeeping services, which is tax-deductible for the LLC.
Q & A
What is the purpose of Form 5472?
-Form 5472 is used to report certain transactions between a foreign-owned U.S. disregarded entity (such as an LLC) and its foreign owner or related parties. It is an annual filing requirement for foreign-owned U.S. LLCs that are disregarded entities.
What is a disregarded entity for U.S. tax purposes?
-A disregarded entity for U.S. tax purposes is a single-member LLC that is not recognized as a separate entity from its owner for federal tax purposes. It is treated as a 'disregarded' entity unless it files an entity classification election (Form 8832) to be treated as a corporation.
Who needs to file Form 5472?
-Foreign-owned U.S. LLCs that are disregarded entities need to file Form 5472 if there are any reportable transactions during the year. This includes capital contributions, distributions, and other payments.
What is a foreign person for U.S. tax purposes?
-A foreign person for U.S. tax purposes is anyone who is a non-U.S. tax resident. This includes individuals who are not U.S. citizens, do not hold a U.S. green card, and do not meet the substantial presence test.
What are reportable transactions on Form 5472?
-Reportable transactions on Form 5472 include capital contributions and distributions, other amounts paid in connection with forming or dissolving an LLC, and payments to foreign related parties. Almost every LLC will have reportable transactions.
Why is Form 1040NR also filed in this scenario?
-Form 1040NR is filed because the foreign owner of the LLC is engaged in a U.S. trade or business and has effectively connected income (ECI). The foreign owner reports all the activity on a Schedule C of Form 1040NR.
What is the role of the ITIN in this context?
-An Individual Taxpayer Identification Number (ITIN) is used by the foreign owner to file Form 1040NR and can also be used on the 5472 filings. The LLC needs its own Employer Identification Number (EIN) to file Form 5472.
Why are there two separate Form 5472s in this example?
-There are two separate Form 5472s because one is to disclose the foreign ownership of Adam and the other is to report the reportable transaction between the LLC and the foreign related party, which is Bob, Adam's brother.
What is the significance of the business activity code on Form 5472?
-The business activity code on Form 5472 is used to identify the principal business activity of the reporting corporation (the LLC). It is looked up in the instructions and helps the IRS categorize the business for tax purposes.
What is the difference between monetary and non-monetary transactions in the context of Form 5472?
-Monetary transactions on Form 5472 are those involving the exchange of money, such as capital contributions and distributions. Non-monetary transactions might include services or other forms of exchange that do not directly involve money.
How are related party transactions reported on Form 5472?
-Related party transactions are reported in Part III of Form 5472. They must be disclosed if there is a transaction between the LLC and a foreign related party, such as a family member or an entity in which the foreign owner has an interest.
What is the purpose of including a federal supporting statement or attachment with Form 5472?
-The federal supporting statement or attachment provides additional details about the reportable transactions and can help clarify the nature of the transactions between the foreign-owned LLC and its foreign owner or related parties.
Outlines
📝 Introduction to Form 5472 for Foreign-Owned LLC
The video introduces Form 5472 for a foreign-owned disregarded LLC for the 2023 tax year, discussing the necessity of filing this form alongside Form 1120 as a cover page. The LLC in question, Adam Nonresident LLC, is engaged in a U.S. Trader business, necessitating the reporting of income, expenses, and taxes. The video follows up on a previous tutorial about preparing Form 1040NR and focuses on Form 5472, including financial statements and background information on the form and the fact pattern of the LLC's operations.
💼 LLC Setup and Transactions
Adam Nonresident, a Bermudian citizen, establishes a Florida LLC without electing to be a C-Corp. He opens a bank account, transfers funds, and purchases a vending machine and inventory. The LLC also hires Bob, Adam's brother, for bookkeeping services, which is a reportable transaction due to Bob being a foreign related party. Adam is advised that the vending machines' physical presence in Florida constitutes a U.S. Trader business, leading to effectively connected income (ECI) and the requirement to file Form 1040NR and Form 5472.
📋 Filing Requirements and Ownership Details
The video explains the annual filing requirement for Form 5472 for foreign-owned U.S. LLCs that are disregarded entities. It details who needs to submit the form, the definition of a foreign person for U.S. tax purposes, and the broad scope of reportable transactions. The LLC's financial statements are reviewed, showing sales, costs, and various expenses, all of which are reported on Schedule C of Form 1040NR. The capital contributions, distributions, and related party payment are highlighted as reportable transactions on the 5472.
🏢 Business Activities and Tax Reporting
The video outlines the process of reporting the LLC's business activities, including the engagement in a U.S. Trader business and the need to file Form 5472 even if no U.S. taxes are owed. It emphasizes the importance of reporting capital contributions, distributions, and other payments related to the formation or dissolution of the LLC. The video also discusses the use of an EIN for the LLC and the disclosure of the U.S. tax ID number for the foreign owner on Form 5472.
🔍 Detailed 5472 Filing and Related Party Transactions
The tutorial delves into the specifics of completing Form 5472, including reporting the foreign owner and related party transactions. It covers the LLC's principal business activity, the reportable transactions between the LLC and Adam, and the separate 5472 required for the related party transaction with Bob. The video explains how to report monetary transactions that were deducted or included as income, and the need for a federal supporting statement or attachment to elaborate on the reportable transactions.
Mindmap
Keywords
💡Form 5472
💡Disregarded Entity
💡U.S. Trader
💡Foreign Owner
💡Reportable Transactions
💡Form 1120
💡Form 1040NR
💡Initial Return
💡Foreign Related Party
💡Effectively Connected Income (ECI)
💡Schedule C
Highlights
The video discusses Form 5472 for a foreign-owned disregarded LLC for the 2023 tax year.
The LLC in the example is 'Adam Non-Resident LLC', a single-member LLC filing as a disregarded entity.
The Form 1120 is used as a cover page, with Form 5472 filed alongside it.
Adam Non-Resident LLC is engaged in a U.S. trade or business, necessitating a Form 1040NR filing.
The video provides a detailed walkthrough of preparing and filing Form 5472, including financial statements.
Reportable transactions on Form 5472 include capital contributions, distributions, and other payments.
The LLC must file Form 5472 annually, regardless of whether it has U.S. Trader business or not.
Adam, the foreign owner, is a Bermudian citizen and tax resident, making him a foreign person for U.S. tax purposes.
The LLC opens a bank account, makes purchases, and incurs expenses, including a payment to Adam's brother for bookkeeping services.
The video explains the need to report the foreign ownership of Adam and the transaction with the foreign related party, Bob.
Adam's LLC has an ITIN for filing purposes, while the LLC itself requires an EIN.
The financial statements of the LLC are reviewed to understand the capital contributions, distributions, and related party payments.
The video outlines how to fill out the initial return on Form 1120 for the LLC.
Schedule K is completed for the LLC, even though it's optional for disregarded entities.
The Form 5472 requires detailed reporting of transactions between the LLC and its foreign owner, as well as related parties.
The video includes a sample tutorial on how to fill out Form 1040NR, which complements the Form 5472 filing process.
The presenter provides a step-by-step guide on completing the 5472 form, including parts one through eight.
The video concludes with a review of the tax return, ensuring all requirements for a foreign-owned disregarded LLC are met.
Transcripts
all right for this video I want to go
over a sample form 5472 for a foreign
owned disregarded LLC and this is going
to be for the
2023 tax year so our LLC here is Adam
nonresident LLC so it's filing the
5472 uh together with the proor 1120 so
the Form 1120 is filed as kind of a
cover page and the form 5472 is behind
it now in this example uh this is video
two following the first one which covers
how to prepare the 1040nr so in our fact
pattern here we have a disregarded LLC
but the entity is engaged in a US Trader
business so it has to report the income
expenses and pay taxes so the form
1040nr filing here is for the foreign
owner I'll put a link to this video in
the description below uh so Adam here
files the 1040nr he reports all the
activity on a schedule C but in addition
to doing this he has to also prepare and
file the form 5472 and so that's what
this video is going to focus on so I've
got the form 5472 here with the 1120
we've also got the financial statements
for the company here so we'll go through
these as well and then I've got two
slides just covering some background on
the 5472 and then the fact pattern
itself so if we start here generally
talking about what what is required when
you file the form 5472 and who needs to
submit it so this filing is done on an
annual basis and it is for foreign owned
us llc's that are disregarded entities
so an LLC that is form with one owner is
going to be by default a disregarded
entity the LLC has the option to file an
entity classification election so that's
the
8832 if it wants to be treated as a
corporation for federal tax purposes now
if it files that it is no longer a
disregarded entity it's a regarded
entity that's taxable as a C Corp and so
that's a different
filing uh different principles apply
because the entity is now uh directly a
US tax resident so when we talk about
who is a foreign person for us tax
purposes we're looking at anyone who is
a non us tax resident right so us tax
residents are US citizens us green card
holders or individuals that meet that
substantial presence test so in our case
Adam non-resident here he's going to be
a ber muta Citizen and tax resident so
he's going to be a foreign individual
you can also have llc's that are owned
by Foreign corporations or foreign
Partnerships and so those are entities
that are created in non us
jurisdictions and as far as reportable
transactions so the 5472 needs to be
filed if there are any reportable
transactions during the year
and reportable transactions uh is
incredibly broad right and so virtually
every LLC is going to need to file
because it's going to have reportable
transactions and so reportable
transactions are capital contributions
and distributions and other like
payments and so that's what we're going
to see uh with our fact pattern here now
this specific example again we're going
to address a scenario where the LLC is
engaged in US Trader business and has
ECI and so the non-resident here has to
file the 5472 with the proor 1120 and
then they've also got to separately file
the 1040nr and so I have a sample
tutorial again I'll put the link uh
Below in the description so you can head
over and watch that 1040nr uh tutorial
if you want to learn more about that uh
now if the business activities do not
give rise to us Trader business this
form 5472 filing is still required so
even if the entity or or the owner isn't
liable for any US taxes it is still a
reporting requirement all right and I
have other videos covering uh those
sample uh kind of scenarios as well
again those will be in the description
below so when we talk about reportable
transactions uh in these cases we're
looking at things like Capital
contributions and
distributions uh other amounts paid in
connection with forming an LLC or
dissolving an L LLC and what we'll also
see in this video uh because there is a
foreign related party uh we also have
reportable transactions that are
actually uh tax deductible by the
business when it filed its
1040nr so let's cover the details of the
fact pattern and then we'll start
looking at the return so in our fact
pattern here we have Adam non-resident
who's a citizen and resident in Bermuda
and he wants to start a vending machine
business in Florida so he decides that
he's going to open a Florida LLC is a
sole owner he personally pays the state
filing fee and the registered agent fee
and does not make this election to be a
c cor all right that's very very
important right so this entity remains a
single member LLC and a disregarded
entity for US federal tax purposes now
after the LLC is open he uh opens a bank
account transfers $8,000 into it and the
LLC purchases the vending machine uh
purchases some inventory has other
expenses uh and so on so uh in addition
to these items Adam also decides to hire
his uh brother Bob he's going to pay his
brother Bob $450 for bookkeeping
services during the year now Bob is also
a Bermuda Citizen and Resident so he's
not in the US because Bob is a foreign
related party right he is related to
Adam the transaction between the LLC and
Bob should also be disclosed on the 5472
so in this situation we're actually
going to have two 5472 to disclose uh
the foreign ownership of Adam and then
the reportable transaction between the
LLC and the foreign related party which
is
Bob now Adam was advised that the
physical presence of the vending machine
in Florida is going to create this us
Trader business problem and so he's
engaged in a US Trader business he has
effectively connected income and so in
addition to this 5472 he's also filing
the
1040nr all right now Adam has an IT 10
which he used to file that 1040nr and he
can also use the same it 10 on his
5472 filings now the LLC of course needs
its own Ein in order to file the 5472
you can't use the it of adom for for
that that purposes uh but you'll see on
the 5472 there is a placeholder to
disclose us tax ID number for the
foreign owner if that person has
one okay so let's briefly go through the
financial statements just so we get a
sense of what happened here during the
year but we can see here that Adam had
uh some sales so sales activity through
the vending machine cost of good sold
the inventory that was sold as part of
those sales and then some various
expenses right all of these expenses
were reported on Schedule C of the form
1040nr when Adam reported all of this
activity now the business did have a net
loss for the year so the Adam didn't
actually pay any US taxes yet uh but
nevertheless it was still required to be
reported because he has a
us on the balance sheet side we see cash
accounts the fixed assets some accounts
payable and in the equity section here
we could see the capital contributions
made by Adam during the year so that
number is the
$88,000 that he transferred into the
bank account right that's a capital
contribution and the
$174 are the filing fees and registered
agent fees that he paid when he set up
the company right he personally paid
those amounts and so that also counts as
a reportable transaction right fees uh
that you personally paid as the owner
and the formation or the dissolution of
the entity counts towards that balance
now the Capital distributions he took a
$1,000 draw during the year so uh these
are reported as separate amounts we have
so we have the capital contributions of
8174 and a distribution to Adam of
$1,000 and then the related party
payment right so if we look at the
bookkeeping line item we could see this
was the payment to his brother Bob
$450 uh for bookkeeping services that
was a deduction for the company but it's
also a reportable transaction and so
what we're going to see on the
5472 are each of these amounts reported
but in in separate areas okay all right
so let's have a look at the tax return
here we'll go through the 54 72s both of
them and then that proor 1120 at the
beginning so let's start at the
beginning with the proor 1120 so when
you submit this you're submitting the
1120 the first six pages but you only
have to really complete the top section
here so the 1120 we have the name of the
LLC Adam non-resident LLC the Ein and
the date The Entity was created and then
the mailing address for the business and
then we have marked in box e initial
return because this is the initial
filing now for the time period The
Entity wasn't set up until June 9th and
so what we've done is we've inputed June
9th through the end of the year because
it's not a full calendar year
2023 and then the IRS requests that at
the top you write foreign owned usde to
indicate that it's a foreign owned us
disregarded entity and then this
document is mailed to the IRS or it can
be faxed to the IRS at the appropriate
fax
number now if we move on to this uh
second and third Pages here none of
these apply because this isn't a
corporate entity right so again for the
instructions they don't require that you
complete any of these other sections and
most of these sections uh certainly
don't apply schedule K argu arguably
does some have some relevant information
here so you can complete this but again
this is optional but we have gone ahead
and completed it anyway uh so question
four they're asking us did any
individual own more than uh 20% or more
or directly or indirectly 50% or more of
the stock in this case yes right so uh
we did attach a schedule G that reported
that Adam Own 100% of the company and
question seven it's asking us here did
any person for foreign person
specifically right us persons wouldn't
be reported here but any foreign person
own uh stock in the company and the
answer is yes so a 100% ownership in
Bermuda and then we do have uh normally
you would just have 15472 attached to
report the foreign owner uh but in this
case because we have that related party
transaction amount uh and we did take a
tax deduction for the payment right
because this is an entity
that's engaged in US Trader business and
has ECI we're going to have a separate
5472 and then the remaining questions
schedule K can be answered you know yes
or no as appropriate uh if we scroll
down to the balance sheet again don't
have to report balance sheet uh for
purposes of this filing right you don't
have to do this if this is a forn usde
just filing the
5472 so we have uh schedule G included
there so we've reported Adam's
information again not necessary but
we've done it nevertheless just for
completeness and so now the real meat of
the filing is in this
5472 so the 5472 here the reporting
Corporation is the LLC so we have Adam
non-resident LLC the E and then the
mailing address in the US this can be us
or
foreign right we have the US address the
mail foring address listed here
principal business activity of the
reporting Corporation is the vending
machines and we've looked up the
appropriate business activity code in
the
instructions now lines 1 F through 1H
right the gross payments made or
received that are being reported so
these are the reportable
transactions so you can see we have two
different amounts here we have a
different we have an amount in 1 F and
amount in 1 H 1H is the total of all
reportable transaction payments made or
received across all the the
5472 and then 1f is the reportable
amount that applies to this specific
5472 so if we look back at our financial
statements remember the amounts that
Adam has as reportable transactions are
the capital contributions and
distributions so the 8174 and 1,000 is
the
9174 and then that related party payment
to his brother
is450 so the 9 , 174 are the reportable
transactions between the company and
Adam as the owner and then the other
$450 is going to be for Bob and we'll
look at that 5472 next so you have to
remember if you've got multiple 5472 a
total across all and then each one
individually should report the amount
that is attributed to just that specific
5472 1j here it is an initial year so
we've check the box there country of
incorporation for the llc's in the US uh
and then where business activities are
cond deducted or conducted rather can is
in the US you could also list other
countries as well so um Adam could list
Bermuda here as well if makes the
argument that well business is conducted
there also that's fine uh then the date
of
incorporation The Entity was set up June
9th 2023 and then Lin two and three here
right U at least 50% of the stock was
owned by Foreign persons so we've
checked that and then in box three we
are also checking that this is a
reporting Corp which is a foreign owned
domestic disregarded entity okay treated
as a COR for purposes of the section
6038 cap a reporting
obligations all right so now into part
two information on the shareholder so
this is where you would report the 100%
owner so we've got Adam non-resident his
address in Bermuda and he does have a US
tax ID number right which is what he
also used to file the 1040nr so we've
got that listed there principal
countries where he conducts his business
is in Bermuda he is a citizen of Bermuda
and he's a resident of Bermuda right so
we've indicated Bermuda across 4 C
through e reference ID number should be
populated if you don't have a us ID but
you can also enter it uh even if you do
so we've just entered his name again
Adam nonresident and then the rest of
these are blank because he is the 100%
owner so we should we wouldn't
necessarily have any other entries for
other uh direct 25% owners because in
this case he owns 100% moving on to part
three this is where we would report Adam
as that related party right and this is
because of the reportable trans trans
actions happening between the LLC and
Adam as a related party to the business
so we've got Adam's name and information
listed again here so Adam non-resident
his us ID vending machine business
business activity code and then in line
8 e where we indicate the relationship
we've marked the 25% shareholder box
right so in this case Adam is uh the
relationship between Adam and this LLC
is that he is the shareholder right so
we've indicated there that he is the
shareholder now part four creates a lot
of confusion so part four is blank here
uh because part four is where we report
income or expenses that were actually
deducted in arriving at taxable income
for the business in this case there were
no payments made to Adam that were tax
deductible right because he's the owner
he's a so proprietor everything that
happened just kind of flows through to
him the only transactions really that
happen between the LLC and Adam are
those Capital contributions and
distributions which are reported in part
five but in this case you only report
those M monetary transactions between
the reporting Corp and the foreign party
if they were taken as deductions so uh
if we look or or included as income so
if Adam put money into the company and
it was treated as income
it could be reported up here if the
company made payments to Adam that were
tax deductible on schedule seia that
1040 and R it would be reported here but
we don't have any entries right because
that doesn't apply uh between the LLC
and Adam what we do have is part five
reportable
transactions of a reporting corporation
that is a foreign own usde this is where
most foreign owned usds report that
information and then part six uh any
kind of non-monetary relationships so
we've checked these boxes and we're
going to include a statement behind the
5472 but before we get to that uh we'll
look at Parts seven and eight here so
additional information answer questions
yes or no is appropriate in most cases
these are all just going to be no right
so none of these apply in these
circumstances where you would have some
yes answers perhaps uh is if this wasn't
a foreign owned us disregarded any if
this was a US corporation uh that had
foreign ownership and some related party
transactions you would often see some
yes answers in part seven cost sharing
Arrangements none apply uh so we've
indicated no and then stamped not
applicable in line
44 now the federal supporting statement
or the attachment this is what we have
up here statements five and six so in
statements five and six we've elaborated
on those Capital contributions addition
distribution so uh we've got just a
little narrative here explaining why
we're filing it so we have Adam
non-resident LLC is a foreign owned
single member LLC that is a disregarded
entity the company is engaged in the
business of operating vending machines
that are physically located within the
US the company is filing this form to
disclose the capital
contributions and distributions between
the LLC and the Soul form member uh the
foreign member has also filed the form
1040nr with a Schedule C to report the
US effectively connected income now the
capital contributions and distributions
between the company and the sole foreign
member are as follows and so we've
listed out on a gross basis the capital
contributions and distributions and then
the second part in part six the
non-monetary we just want to disclose
that uh the foreign member here is
actively involved in the business so
they serve as the managing member and he
materially participates in the
operations however he is a citizen and
resident of Bermuda and does all of this
while physically present in Bermuda so
he's not physically coming to the US to
do any of this work all right so that's
the first 5472 and in most cases uh most
foreign know us diores kind of stopped
there but in this case we've got a
little bit of a Twist where uh Adam does
hire his brother to do some work for him
and because the brother is a related
party for purposes of these rules a
foreign related party uh that
relationship should also be disclosed so
on the second
5472 we report basically all the same
information that we had on the first
page or the first one uh the difference
here is in line 1f right so remember
Line 1 H is the total across all two but
in line 1 F we have the four
$450 uh payment that's going to be
reported here to the related party so
that's the reportable transaction on
this
5472 so again Adam listed as the foreign
shareholder remember Bob is not a
foreign shareholder but he is a related
party so in part three we've got the
name and address of that related party
we've got Bob non-resident we have his
address Somerset Village in Bermuda the
US ID number so Bob does not have an IT
10 so you can use foreign us as a
placeholder we've got a reference ID for
Bob the business
activity with uh which Bob is engaged in
is accounting the principal business
activity code for accounting uh
businesses conducted here 8f and 8G in
Bermuda and then on line 8e the
relationship notice now we've checked
related to the 25% shareholder so Bob is
related to Adam who is the 25%
shareholder so we've indicated this
check mark here now part four where we
actually see some data so remember this
is filed separately from the 1040 andr
filing so this is Adams 1040 andr and on
Schedule C we can see that he reported
all of the income and expenses and we
did take a tax deduction for a $450
payment
for Professional Services that was the
bookkeeping fee so because the reporting
Corp took that deduction we want to
report that payment made between the
reporting Corporation and the foreign
related party so on line 29 we've listed
the $450 as consideration paid uh to the
the related party Bob
non-resident uh and enter the total down
there on the bottom it's a line 36 so
now uh We've we've appropriately
reported everything that would be
required uh under these circumstances
now uh again it is a foreign own usde
but in this case the related party here
uh Bob is not the owner and he didn't
have any of these other transactions
right he didn't make any contributions
or receive any distributions uh because
he was Simply Hired to do the company's
books right and so that's been reported
there that's fine okay uh and then the
same thing for Bob's um Parts seven and
eight and nine you know answer answer as
as appropriate right depending on the
circumstances but again in this case
none of these elements apply uh to this
LLC or or to Bob or to Adam okay so we
just answer no and then not applicable
across the board okay so that covers it
for this tutorial I hope that was
helpful uh again go check out that
1040nr tutorial as well so you can see
kind of the whole picture uh but uh I
hope that was helpful and if you have
any questions obviously feel free to
leave a question or comment below and I
look forward to seeing you again on the
next video thank you
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