Glossary
Plain-English definitions.
Every acronym a non-US founder eventually needs — in a few sentences each.
- Stripe Atlas
- Stripe's incorporation service — Delaware C-Corp, LLC or C-Corp subsidiary, EIN and 83(b) filing for $500 one-time.
- EIN
- Employer Identification Number issued by the IRS. Required for US banking and full Stripe activation.
- 83(b) election
- A US tax election founders in a C-Corp usually file within 30 days of receiving restricted stock.
- Registered agent
- A required in-state representative that receives legal documents on behalf of a US company.
- Franchise tax
- An annual state tax paid by Delaware corporations regardless of activity level.
- Form 5472
- An IRS information return often required for foreign-owned US disregarded entities.
- BOI
- Beneficial Ownership Information report filed under FinCEN rules by many US companies.
- ITIN
- Individual Taxpayer Identification Number — a US tax ID for non-US individuals in some situations.
- Mercury
- A US business banking provider popular with non-US founders.
- Payment Links
- A no-code Stripe way to accept payment for one-off products or invoices.
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