U.S. LLCs and corporate structure

Everything we publish on U.S. company structure for Italian founders and investors — from the first filing to the ongoing obligations most people discover too late.

A Florida LLC is easy to register and hard to run correctly from Italy. The entity choice determines how the income is taxed in the United States, whether Form 5472 is due, how the Italian resident owner reports the participation, and whether a bank will open the account at all.

These guides follow the same structure as the work: decide the entity and the ownership chain first, then the U.S. filings, then the Italian reporting of the same facts. Matters of U.S. law and U.S. tax filings are handled in coordination with appropriately licensed U.S. professionals.

Publications in this topic

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 taxation, contracts cons
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 establishment, state sales tax n
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, Quadro RW, IVIE and IVAF
Florida LLC Checklist 2026: Every Step to Take Before You Start Your U.S. Business — The eight-step sequence to form a Florida LLC in 2026: business planning, Operating Agreement, Articles of Organization ($125), EIN, banking, bookkeeping and annual compliance.
Form 5472 for Foreign-Owned LLCs: Filing Rules, Penalties and Deadlines in 2026 — Foreign-owned U.S. LLC? Who must file Form 5472, what counts as a reportable transaction, the USD 25,000 penalty, deadlines and how to fix a missed filing.
Florida LLC for Non-U.S. Residents: Formation, EIN, Banking and Form 5472 Compliance — Form a Florida LLC from abroad: EIN, banking, Form 5472 and the Italian tax side. What nonresident owners must file, and the $25,000 penalty to avoid.
USA Business & Tax Guide for Italians (2026): LLC, Visas, Real Estate & Tax Treaty — The operational pillar guide for Italian entrepreneurs, investors and private clients entering the US market: LLC vs C-Corp, E-2/L-1/EB-5 visas, FIRPTA on real estate, 2026 taxatio
Florida Business for Italians: Less Paperwork, Same Rules — Italian entrepreneurs often discover Florida requires far less administrative burden than Italy. Here is what makes the difference — and what still matters for cross-border complia
US LLC and Disregarded Entity: The Tax Guide for Italian Entrepreneurs and Expats — Own a US LLC as an Italian resident? Your tax obligations in both countries — Form 5472, Quadro RW, Italy–USA Treaty, CFC rules, esterovestizione risk.
How to Open a Florida LLC as an Italian: Complete Guide 2026 — Step-by-step guide to forming a Florida LLC as an Italian resident — and the Italian fiscal obligations that follow that no online formation service mentions.

Related services

LLC Formation in Florida — End-to-end Florida LLC formation for Italian residents, with full coverage of the Italian fiscal implications most online services ignore.
Market Entry USA — Project-based advisory for Italian SMEs entering the US market: entity selection, holding structure, contracts, tax planning, US attorney coordination.
US Tax Obligations for Italians Resident in the USA — Comprehensive cross-border compliance: Form 1040, FBAR, Form 8938, 5471, 8865, 8621, 3520, 8854 — coordinated with Italian filings.

Publications by topic

U.S. LLCs and corporate structure — Everything we publish on U.S. company structure for Italian founders and investors — from the first filing to the ongoing obligations most people discover too late.
U.S. and Italian reporting: FBAR and Quadro RW — Reporting obligations run in both directions. These guides cover the U.S. side (FBAR) and the Italian side (Quadro RW) of the same accounts.
Italy–USA tax compliance — The largest part of our published work: how the two tax systems overlap, where relief actually exists, and which positions have to be documented before they are claimed.
Social security between Italy and the United States — Contribution years earned on one side of the Atlantic are not lost — but they only count if the coordination is claimed correctly and in time.
U.S. property and cross-border inheritance — Property and inheritance are where a structure set up years earlier either works or becomes expensive. These guides cover both sides of that moment.
Moving, visas and Italian litigation — Immigration and litigation both start with a deadline. These guides set out what has to exist before the filing, not after.

Where we work — office and areas served

U.S. LLCs and corporate structure is handled from our Florida practice for Italian clients living in the United States and in Italy: office in St. Petersburg (Pinellas County, Tampa Bay), assistance across Florida — including Miami and South Florida — and remotely throughout Italy.

Physical office (by appointment): IIILEX International Consulting LLC, 7901 4th St N STE 300, St. Petersburg, FL 33702, US · +1 (786) 604-8763 · +39 335 344 9660 · us@3lex.us

Areas served

St. Petersburg and Pinellas County, Florida (physical office)
Tampa, Clearwater and the wider Tampa Bay area
Miami, Miami-Dade, Fort Lauderdale/Broward and Palm Beach (South Florida)
Orlando, Naples, Sarasota and the rest of Florida
United States nationwide, remotely (federal tax and cross-border matters)
Italy: Milan, Rome, Turin, Bologna, Naples and the whole country, remotely

Office hours: Monday to Friday, 09:00–18:00 (US Eastern Time). Italian clients are also served in the Italian morning window (CET). Working languages: Italian and English.

Consultations are held online (video call) or in person at the St. Petersburg office. Documents are exchanged securely by e-mail.

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.