U.S. Tax & Accounting Coordination for Italy–U.S. Clients
When you need U.S. returns, bookkeeping or IRS filings, IIILEX coordinates the work with independent licensed U.S. CPA professionals and makes sure the U.S. numbers match what is reported in Italy.
Through independent U.S. CPA professionals: federal and state tax, accounting and compliance, aligned with the Italian side.
What problem we solve
Typical situations
- A foreign-owned LLC that needs Form 5472 and pro-forma 1120 every year
- Non-resident or dual-status individual returns (1040-NR, 1040)
- State filings and sales tax for a U.S. business run from Italy
- U.S. accountant and Italian commercialista not talking to each other
What you receive
How the coordination works
- Scoping of U.S. filing obligations and deadlines
- Introduction to an independent licensed U.S. CPA, who engages directly with you
- Italian-side review so income, credits and assets are reported consistently
- One point of contact in Italian or English throughout the year
Who this is for
Who it's for
- Italian owners of U.S. LLCs and corporations
- Italians with U.S. income or rental property
- U.S. residents with Italian income or assets
Investment
Engagement
Start with a free request or the 45-minute online consultation (USD 250) with Avv. Dott. Massimo Leonardi. Any fee for coordination is agreed in writing case-by-case. U.S. professionals quote and engage directly with the client for their own regulated services.
Frequently asked questions
Is IIILEX a CPA firm?
No. U.S. tax and accounting services are performed by independent licensed U.S. CPA professionals. IIILEX provides Italian advice and cross-border coordination.
Who signs and files my U.S. returns?
The U.S. CPA you engage directly. IIILEX reviews consistency with your Italian position.
What happens if a foreign-owned LLC misses Form 5472?
The IRS penalty is USD 25,000 per form, with additional penalties if the failure continues after notice.
Can I keep my existing U.S. accountant?
Yes. IIILEX can coordinate directly with your current U.S. professional.
Related services
Guides related to this service
- Choosing the Right U.S. State for a Foreign-Founder LLC: Delaware, Florida, Wyoming and the Trade-offs — Delaware, Florida or Wyoming for an Italian-owned US LLC? A practical comparison of state fees, disclosure, taxation, banking friction and the interface with th
- How Much Does a Florida LLC Really Cost? A Guide for Italian Entrepreneurs — The $125 State formation fee is only the beginning. Registered Agent, EIN, banking, bookkeeping, the $138.75 Annual Report with its $400 late fee, Form 5472 com
- Doing Business in the United States: Structure Comes Before Speed — Forming a U.S. company takes days; structuring a U.S. business correctly takes planning. Entity selection, governance and deadlock rules, dual-jurisdiction taxa
- Do I Need a U.S. LLC to Sell in America? A Decision Guide for Italian Companies — Selling to U.S. customers does not automatically require an American company. The ETBUS and effectively connected income analysis, treaty permanent establishmen
- I Opened a Florida LLC From Italy: Now What? A Cross-Border Coordination Guide — Forming the LLC is the easy part. Italian tax residence, place of effective management under article 73 TUIR, Italian classification of the LLC, CFC rules, Quad
- Form 5472 Missed Filing and the $25,000 Penalty: Corrective Action for Italian LLC Owners — Missed a Form 5472 filing for your U.S. LLC? How the $25,000 penalty works, why the 90-day continuation clock is the most important date in the file, what a com
Next step — book a 45-minute online consultation
Book a consultation (USD 250 · 45 minutes) · Send a contact request
About the firm
IIILEX International Consulting LLC is the Florida-based practice of Avv. Dott. Massimo Leonardi — Italian-qualified Attorney (Avvocato), Dottore Commercialista and Statutory Auditor (Revisore Legale), qualified in Italy, with 30+ years of Italian practice. We work exclusively on cross-border matters between Italy and the United States, in coordination with licensed U.S. professionals for matters of U.S. law.
IIILEX International Consulting LLC · 7901 4th St N STE 300, St. Petersburg, FL 33702 · us@3lex.us · +1 (786) 604-8763 · +39 335 344 9660
Versione italiana
Massimo Leonardi is admitted to practice law in Italy and is not admitted to practice law in Florida or elsewhere in the United States. He is qualified in Italy as Dottore Commercialista and Revisore Legale and is not a U.S. Certified Public Accountant. IIILEX International Consulting LLC provides cross-border consulting and Italian legal and tax advisory services. Matters requiring advice on U.S. or Florida law are handled in coordination with appropriately licensed U.S. professionals.