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UK Ltd Company narrating audio books through ACX. IRS. EINS and Form 1120F

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    UK Ltd Company narrating audio books through ACX. IRS. EINS and Form 1120F

    Hi,
    I've got myself in a bit of bother and am slightly worried. I am a Director of a small 2 person UK limited company since 2012 in software development and work as a contractor. I had a great idea last year to branch out and try audio book narration through acx.com which is Amazons one-stop-shop. They allow budding UK producers to bid for work and win it through their platform and be paid royalties by audible or paid a fixed amount by the book rights holder (which could be in the US\UK). A precursor to registering with ACX was to get an EIN number from the IRS, so I registered my Ltd Company now have one. I have never lived in the US or had any business dealings in the US since incorporation. My intention was to do the work, my Ltd company receive the money, and continue to pay UK based tax on the income. Through ACX.com I have also filled in the tax questionaire which auto files a W-8BEN-E form to avoid double taxation on royalty payments from both the US and UK regimes.

    I have today received a letter from the IRS saying that based on the information received from me they require I file a Form 1120F and that I haven't filed tax returns as far back as 2012 when I was incorporated. They have also sent me an EFTPS letter to register for federal tax payments.

    I was under the impression that as I filed UK corporation tax returns I would not need to file US tax returns? If that's the case how do I undo this mess? Have I registered myself with the IRS incorrectly?
    If not, what would I need to file on a regular basis? and is it something I can do or do I need professional advice?

    Regards

    #2
    Advice

    I've received advice from a US tax professional who has lived in the UK for 20 years. He advise that this was a generic letter and told me not to panic.

    He said I need to write them a letter back something to the effect of:

    Thank you, for your letter,
    XX LTD has not commenced business in the US and therefore does not have a filing obligation either now or in the past.
    XX LTD does not intend to recieve income effectively connected with a US trade or business and therefore doesn't need to register for payment facilities.

    with all the relevant reference numbers on and company details etc.
    I've just phoned the IRS International Line: 0012679411000 and they advised me to send the letter in writing to:

    Internal Revenue Service
    Stop 6273, Ogden, Utah, 84201

    Also to ask for confirmation that systems have been updated.

    Hopefully panic over...

    Comment


      #3
      1120F

      Hi Sarin, same thing has happened to me today. I needed an EIN in order to complete a W8BEN-E so that tax wouldn't be withheld on royalties from a US based website. I'm a one man UK Ltd company and the royalty amounts are tiny. Aren't we covered by the tax treaty between US & UK and the fact a W8 form was submitted? I was just going to write to them to state this fact but I'd be grateful if you could let me know how you've got on.

      Comment


        #4
        Thanks for posting the advice you received Sarin, can I ask if this was resolved for you? JGraham, did you make any progress? I am in a similar boat. The helpline man just told me he wasn't trained in it and to read the instructions associated with the form, but he couldn't say what to do to inform them. Also the form is very hard to understand!

        I will probably just follow the advice you posted Sarin anyway.

        Comment

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