Can my Cyprus company be a disregarded entity for US tax?
Short answer
It can choose. Only the Cyprus public limited company is on the US list of entities that must be taxed as corporations, so a private company limited by shares can elect its classification on Form 8832. Without an election, it is taxed as a corporation.
An election can be backdated by up to 75 days. If you elect to have the company disregarded, you file Form 8858 for it instead of Form 5471.
The choice changes how the company's income is taxed in the US, not in Cyprus; take it with a US tax adviser who knows your other income.
Sources
Information, not advice. This answer describes the published rules as they stand on 12 October 2026, checked against the sources listed. Tax and residence rules depend on your own circumstances and change; check your position with a tax adviser qualified in the US and in Cyprus before you act on it.
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