Contents
What’s in the pack
Ten short markdown files. Every file repeats the “not legal or tax advice” disclaimer. No file is a completed government form. Download official PDFs from the linked IRS and Skatteverket pages and fill those originals.
00 — Cover and disclaimer
Defines the product: a checklist and a map, not a filing service. Lists official starting points (IRS forms index, W-8BEN, W-9, 5472, EIN, US–Sweden treaty, Skatteverket English hub, Florida Sunbiz, FTC endorsement guides, EU e-commerce identification). States what the pack will not claim.
01 — Who this is for
A tick-list of the intended user, a stop-list of people who need personal advice instead, and a table of working assumptions to verify (single-member LLC, no 8832 election, foreign owner, calendar-year books, work done from the EU, Florida entity still ACTIVE). If a row is wrong for you, later routing maps do not apply as written.
02 — Entity and banking checklist
A document-gathering and name-matching checklist. Formation papers, Sunbiz status, annual report, registered-agent record, operating agreement, EIN confirmation, owner identity pack, and a one-sheet of fields that must match across Sunbiz, the EIN letter, and every platform. Typical bank/fintech KYC items. A reminder to read FinCEN’s current beneficial-ownership page rather than a 2024 blog. It does not pick a bank and does not say a non-resident can open any particular account.
03 — W-8BEN vs W-9 routing
A map of which form a payer usually requests, with links to IRS originals and instructions. Covers the disregarded-entity look-through: the question is who the owner is and how the LLC is classified, not “is the company a Florida LLC?” Treaty lines are mapped only — the pack does not tell you which article to type. Default chapter-3 withholding context from Publication 515 is mentioned as background, not as your rate.
04 — Form 5472 reminder
A calendar and filing-channel reminder taken from IRS instructions for a foreign-owned US disregarded entity. Pro forma 1120 mechanics, the dedicated fax/mail address, Form 7004 extension path, and the penalty the instructions publish. It does not fill 5472 or 1120 and does not decide whether a quiet year is exempt.
05 — Invoice and receipt templates
Four plain-text templates: a B2B LLC service invoice, a digital-product receipt for when you are the merchant, an internal payout record for Polar/Stripe/Amazon, and an owner contribution/distribution log useful when you later sit down with 5472 instructions. Not official VAT or F-skatt forms. If Polar is merchant of record, Polar already issues the customer invoice — do not send a second tax invoice for the same sale.
06 — Amazon Associates payout setup
Amazon’s own screens: account identity, tax interview path, payment-held-until-validated rule, deposit method, and the published ~60-day pay cycle for standard commission income. The required Associates sentence and link-level disclosure. The pack does not apply to the program for you and does not claim a 0% withholding rate.
07 — Polar and Stripe payout setup
Two hats, kept separate. Polar is typically the merchant of record (they remit the sales taxes they document; you remain responsible for income tax at home). Stripe is a processor, and the rail Polar uses for Connect payouts. Country picker vs formation docs, bank-country matching, and common fail points (Sweden on the picker with Florida on the papers; personal bank with an LLC invoice; W-9 attested for a foreign owner of a disregarded LLC).
08 — Sweden–US operating notes
High-level process notes for a Swedish tax resident operating a US LLC from Sweden with no US visa. Two ledgers, F-skatt/VAT questions for Swedish clients, the treaty as a text rather than a checkbox, and a combined annual calendar. Aimed at Sweden; other EU readers replace this file with their own authority’s pages. The notes refuse to say how much Swedish tax you owe, whether the LLC is transparent in Sweden, or which treaty article to claim.
09 — Affiliate disclosure checklist
Four stacked layers: FTC material connection (16 CFR 255.5), Amazon’s required sentence plus link-level tag, EU Directive 2000/31/EC Articles 5 and 6 (imprint / commercial communications), and Swedish reklamidentifiering (Reklam / Annons at the top). A per-URL punch list to copy before you publish.
Format and language
Markdown files, English (product language). Version at research time: draft, August 2026. Official URLs should be re-checked at release; IRS revises instructions (Form 5472 instructions current at research time: 12/2024; W-8BEN instructions: 10/2021).