Get Answers Support BOIR Filing General What is a "large operating company"? Last modified 7/11/2024 6:07:09 AM EST If the company meets all of the following categories, it may be considered a "large operating company": The company should have more than 20 full-time employees in the United States. Maintaining an operational presence at a physical office in the United States indicates that the business operates from a physical location within the country. The company should have filed a Federal income tax or information return in the United States for the previous year, showing gross receipts or sales exceeding $5,000,000, excluding any income from sources outside the United States. Was this helpful? Yes No Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in