# Non-resident co-founder of US Corp seeking tax advice



## MRB007 (Mar 11, 2019)

Hello everyone

I'm looking for someone who understands tax implications for non us residents.

Some background


I’m a non-US citizen and do not live or work in the US
I do not have a US tax number
I do not have a US working visa/permit
I Started a company with 2 US partners and we have just recently incorporated. We have a Delaware corp.
I am a director of the company and I hold shares - 25% of my shares vested before we incorporated and the remaining have not yet vested.
I do not perform any work inside the US. I work and reside outside of the US.
I do not draw a salary just yet but will do so in the near future
 
Questions I have:


Do I need to pay any US tax and if so, for what?
If I need to pay tax then from what I understand, I should file an 83(b) election as well as apply for an ITIN at the same time.
If I apply for an ITIN in order to file the 83(b) then do I forever more have to file a US tax return?
What tax (if any) would I be liable for if I did not file the 83b
If I don't need a tax number right now and I don't file the 83(b) and decide to relocate to the US after all the shares have vested, would I be liable for any tax on those shares and if so how much (how would it be calculated)?

Thank you


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## Nononymous (Jul 12, 2011)

At this level of detail, you probably don't want to be asking for free advice from the internet. Talk to an accountant.


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## Bevdeforges (Nov 16, 2007)

I have to agree with Nononymous on this one. Hadn't heard of an 83(b) election before - but if your corporation has a legal department and/or a tax department, they should be looking into your status as an NRA (non-resident alien) and co-founder of the company. NRA rules are a bit different from the regular US taxpayer rules - and income from a US business can be tricky for an NRA.


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