Where should I file my 1120 and 5472 forms for my Delaware C-Corp as non-US resident?

Thanks for your response, but I'm still a bit confused. My corporation is incorporated in Delaware, but I don't have any physical office there. All the business decisions are made from my home country, and we don't have any employees in the US either. Does this mean I should use the Ogden address since the main business activities happen outside the US?

Yes, you should use the Ogden, UT address. Since your company is making business decisions from outside the US and doesn't have a physical presence or employees in Delaware or elsewhere in the US, your principal place of business is considered to be outside the US. The Delaware incorporation is just a legal structure, but your actual business operations are happening abroad. This is exactly the situation the Ogden address is intended for - US corporations whose principal business activities occur outside the US.

Does taxr.ai handle the actual filing for you or just tell you where to send it? I've got a Wyoming LLC but live in Europe and am always confused about this stuff.

I'm skeptical about these kinds of services. How accurate is it really? And does it help with state tax filings too or just federal? My Delaware C-Corp also has nexus in California which complicates things.

They don't handle the actual filing - they analyze your situation and give you the correct address and any special filing instructions. It's more about making sure you're doing everything correctly before you send it in. For state tax filings, yes they absolutely help with that too. They have a specific feature for nexus analysis that would be perfect for your California situation. It reviews your business activities in each state and tells you exactly where you need to file and what forms are required. Saved me from making a costly mistake with state filing requirements.

How does this actually work? I can never get through to the IRS and spend hours on hold. Does someone else wait on hold for you? Seems too good to be true.

This sounds like a scam. Why would I trust some random service with my tax information? And why can't they get through but regular people can't? They probably just have you call the same number and waste your money.

The service basically automates the hold process. You register your phone number with them, then their system calls the IRS and waits on hold. When an actual human IRS agent picks up, their system calls your phone and connects you directly to the agent. You don't have to share any tax information with them since they're just handling the hold process. They can get through because their system is designed to keep redialing and waiting during the optimal times when call volume is lower. It's not some special "skip the line" access - they're just using technology to handle the frustrating hold process. I was skeptical too but it actually worked great when I needed to clarify my filing address situation.

Are there any special considerations for the 5472 when all the company's income is from digital products? My Delaware corp sells software but I'm the only employee and I live in Germany.

For digital products, the 5472 requirements still apply, but you need to be especially careful about documenting any IP rights or licensing between you and the corporation. Since you're in Germany and the only employee, all transactions between you and the company need proper documentation and arm's length pricing. Make sure you're tracking any payments for services you provide to the corporation, any IP you're licensing to it, and any other transactions that cross borders. Digital businesses have a tendency to blur these lines, which can create issues with the 5472. Consider having transfer pricing documentation prepared, even for a small operation.

I tried using TurboTax Business for my foreign-owned corp last year and it was a disaster. It didn't handle the 5472 properly and didn't clearly indicate which mailing address to use. Ended up having to redo everything with a CPA who specializes in international taxation.

Thanks for sharing your experience. That's really disappointing to hear about TurboTax Business. I was hoping to save some money by doing it myself, but sounds like I might need to look for a specialist CPA after all. Did you find someone reasonable who understands these foreign-ownership situations?