Tax and compliance
Stay compliant, year after year.
An LLC owned by a non-resident has federal and state obligations, even with no revenue. We track your deadlines and prepare filings with you or with licensed professionals.
- Calendar of your federal and state deadlines
- Preparation of the state annual report
- Form 5472 and pro forma 1120 for single-member LLCs with a foreign owner
- Referrals to licensed tax professionals
Deadlines tracked
Annual report, state tax, federal returns: every date is tracked.
Penalties avoided
A missing Form 5472 can trigger an IRS penalty of $25,000 per missing return.
Clear answers
We explain simply what applies to your structure.
Your tax obligations depend on your activities, ownership, tax classification and country of residence. This page is for information only and is not tax advice.
Federal requirements
A single-member LLC owned by a non-resident is a disregarded entity by default. It must still file Form 5472 each year with a pro forma Form 1120 to report transactions with its owner.
A multi-member LLC is taxed as a partnership by default (Form 1065 and K-1 schedules), with possible withholding obligations for foreign members. An LLC can also elect to be taxed as a C-Corporation (Form 8832), which means filing Form 1120.
Indicative federal deadlines (calendar year)
| Structure | Form | Usual deadline |
|---|---|---|
| Single-member LLC with a foreign owner | Form 5472 + pro forma 1120 | April 15 |
| Multi-member LLC | Form 1065 + K-1 | March 15 |
| LLC taxed as a C-Corp | Form 1120 | April 15 |
State requirements
Most states require an annual report and/or an annual franchise tax. The amount and the date vary from state to state.
If you sell goods or certain services in the US, sales tax obligations can arise in states where you exceed certain thresholds.
Beneficial ownership reporting (BOI)
- Since a FinCEN interim rule of March 2025, companies formed in the United States are exempt from BOI reporting
- This rule may change: we check the situation at the date of each filing
Bookkeeping support
- Organizing your records
- Separating personal and business money
- Introductions to licensed professionals (CPAs, Enrolled Agents) to prepare and sign returns
Related services
LLC formation
Form your LLC in the state of your choice, with formation documents and Operating Agreement included.
Learn moreEIN assistance
Preparing and tracking your Employer Identification Number application with the IRS.
Learn moreRegistered agent
An official address in your state of formation to receive legal documents.
Learn moreFAQ: Tax and compliance
Does my LLC have to file if it has no revenue?
For a single-member LLC owned by a foreigner, Form 5472 is generally due as soon as there is any transaction with the owner, including paying the formation costs.
Will I pay taxes in the United States?
It depends on the nature of your income, its connection to the United States and any applicable tax treaties. A licensed professional should review your situation.
What about my country of residence?
Income from a pass-through LLC is often taxable in your country of residence. Consult a local tax advisor.
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