US LLC Tax Filing for Non-Residents (Form 5472 & 1120)

Own a US LLC but live outside the United States? Even if your LLC owes no US tax, the IRS still expects a return every year. Missing Form 5472 carries a $25,000 penalty per form, so this is one filing you cannot skip.

We prepare and file everything a foreign-owned LLC needs, explain it in plain language, and remind you before every deadline.

What we file for foreign-owned LLCs

• Form 5472 with pro forma Form 1120 for single-member LLCs owned by a non-US person
• Form 1065 and K-1s for multi-member LLCs, including Form 8804/8805 where needed
• Form 1040-NR if you have US-source effectively connected income
• EIN applications for owners without an SSN or ITIN
• State annual reports and registered agent reminders (Wyoming, Delaware, Florida, New Mexico and others)
• Bookkeeping so your figures for related-party transactions are correct

Who this is for

• Amazon, Shopify and eBay sellers based in the UK, Europe, Pakistan, the Middle East or Asia
• Agencies, freelancers and SaaS founders who invoice US clients through an LLC
• Anyone who formed an LLC online and never filed a return

Behind on filings?

Many non-resident owners find out about Form 5472 years after forming their LLC. We review your situation, prepare the missing returns and explain your options. Talk to us before the IRS contacts you, not after.

Frequently asked questions

Does a non-resident single-member LLC need to file a US tax return?

Yes. A foreign-owned single-member LLC is treated as a corporation for Form 5472 purposes and must file Form 5472 attached to a pro forma Form 1120 each year, even with no income or tax due. The deadline is normally April 15, or October 15 with an extension.

What is the penalty for not filing Form 5472?

The IRS penalty is $25,000 for each form that is not filed, or filed late or incomplete, with further penalties if the failure continues after IRS notice.

Do I need an ITIN or SSN?

No. A non-resident can own a US LLC and get an EIN without an SSN or ITIN. An ITIN is only needed in some cases, for example if you must file a personal Form 1040-NR.

Can you form the LLC for me too?

Yes. We set up US LLCs and corporations for non-residents, get the EIN and handle the yearly filings. See our business formation service.