LLC for non-residents and Form 5472 filing every year
We form LLCs for non-residents in any state: state filing, an EIN without an SSN or ITIN, an operating agreement and help opening a US business bank account. Then every year we prepare Form 5472 with a pro forma Form 1120 — the IRS penalty for not filing it is $25,000. Formation from $350.
Who an LLC for non-residents is for
What our non-resident LLC service includes
Form 5472 and the pro forma 1120 for a foreign-owned LLC
A single-member LLC owned by a foreign person doesn't file its own income tax return, but the IRS requires an information return on its dealings with the owner.
Who files
An LLC wholly owned by a foreign individual or company. Form 5472 is attached to a pro forma Form 1120, where only the name, address and two items on page 1 are filled in.
Which transactions
Money put in when the company was formed, owner contributions and distributions, loans, payments for services — any dealings between the LLC and its owner during the year.
Due April 15
The pro forma 1120 with Form 5472 is due by the 15th day of the 4th month after year-end — April 15 for a calendar year. Form 7004, filed by the same date, extends it by 6 months.
Fax or mail only
These forms can't be e-filed — only faxed or mailed to the IRS. The penalty for not filing, or not filing as prescribed, is $25,000.
Form 5472 + pro forma 1120 — from $300; zero-activity 1120 + 5472 for a company with no income, expenses or account activity — $270. International forms pricing →
How we form an LLC for a non-resident: 4 steps
We work online: documents go through our secure client portal, and there's no need to travel to the US.
A call and choosing a state
We discuss what the company will do and where its clients are, and choose a state. You get the price and the state fee before any work starts.
Formation and registered agent
We file with the state, appoint the registered agent and prepare the operating agreement.
EIN by fax
Once the LLC is formed, we send Form SS-4 to the IRS. The number arrives by fax, and we pass the IRS EIN notice on to you.
Bank account and a filing calendar
We help with the business account and give you a list of deadlines: Form 5472, the state annual report and registered agent renewal. With annual compliance, we track these deadlines for you.
LLC formation — from $350 (state filing, EIN and 1 year of registered agent service). If the owner has no SSN or ITIN, getting the EIN by fax is an extra $150. Operating agreement — $120, help opening a US business bank account for a non-resident — $150, registered agent from year two — $180 a year. State fees are not included. See all prices →
What to prepare
Form 5472 and non-resident LLC FAQ
Can a non-resident form a US LLC without an SSN or ITIN?
Yes. You don't need an SSN to form a company with the state, and a foreign owner gets the EIN by filing Form SS-4 with “foreign” entered instead of an SSN. The online EIN application isn't available to non-residents, so we file by fax.
What are Form 5472 and the pro forma 1120?
Form 5472 is an information return on dealings between a company and its foreign owner. A single-member LLC owned by a foreign person doesn't file its own income tax return, so Form 5472 is attached to a pro forma Form 1120 where only the name, address and two items on page 1 are completed.
What is the penalty for not filing Form 5472?
$25,000 if the form isn't filed on time or isn't filed as prescribed; the same penalty applies for not keeping records of the transactions. If the form is still missing 90 days after an IRS notice, another $25,000 is added for each 30-day period.
When is Form 5472 due?
Together with the pro forma 1120, by the 15th day of the 4th month after the end of the tax year — April 15 for a calendar year. Form 7004 gives a 6-month extension; it's due by April 15 and also has to be faxed or mailed.
Do I have to file Form 5472 if the LLC earned nothing?
Yes, if there were dealings between the LLC and its owner. For example, an LLC is formed in March 2026 and has no sales yet, but the owner puts $2,000 into its account — that alone is a reportable transaction. The 2026 form is due by April 15, 2027.
Does a non-resident's LLC have to file a BOI report with FinCEN?
No. Since March 2025, companies created in the US and their owners have been exempt from BOI reporting, and that includes LLCs with a foreign owner. In August 2026 FinCEN made the exemption permanent in a final rule.
Does a non-resident pay US tax through an LLC?
It depends on whether the business is engaged in a trade or business in the US. If it is, the non-resident owner files a personal Form 1040-NR, and that income is taxed at graduated rates after deductions. We go through your situation at a consultation.
Do I need a registered agent after the first year?
Yes, an LLC must always have a registered agent in its state — the address for official state mail and legal papers. The first year is included in formation; after that it's $180 a year. The state also expects an LLC annual report.
Let’s start with a free 15-minute interview
Send us a request — we’ll get back to you within one business day, hold a free 15-minute interview and give you a price.