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United States · Foreign owners
Annual compliance for foreign-owned U.S. LLCs: Form 5472
A single-member U.S. LLC owned by a non-resident must file Form 5472 with a pro forma 1120 every year, even with no sales. The penalty for not filing is USD 25,000 per year. We prepare and file it for you, in English or Spanish.
What's included
- Form 5472 and pro forma 1120 for the year
- Record of transactions between you and your LLC: contributions, distributions and payments
- Filing with the IRS by fax or mail, as the instructions require, with proof of filing
- Texas annual report (Public Information Report), if the LLC is in Texas
- Next year's deadline calendar
Not included
- EIN application, if your LLC doesn't have one
- Prior years, quoted per year
- Extension with Form 7004
- Monthly bookkeeping for the LLC
- LLC formation document and EIN
- Bank statements for the year
- Your ID and address abroad
The Mexican side
If the LLC sells to or pays your Mexican company, those payments also have consequences in Mexico: invoices, deductibility and withholding. We review them in the same file. See service →
How it works
Send us your documents
Through the form or by email. We confirm in writing if anything is missing.
We prepare it for your review
You receive Form 5472 and the pro forma 1120 ready to sign.
We file and send you proof
And we remind you ahead of next year's deadline.
Other business services
- Texas LLC formation From USD 450 + state fees
- Monthly bookkeeping From USD 250 per month
- Truckers From USD 225 per month
- 1099 contractors From USD 200 per month
- Catch-up bookkeeping From USD 1,200 per year behind
Frequently asked questions
Do I have to file if my LLC had no income?
In almost every case, yes. A foreign-owned single-member LLC files every year in which there was any transaction with its owner, and contributing money or paying LLC expenses counts as a transaction.
When is it due?
April 15 of the following year for calendar-year LLCs. It can be extended to October 15 with Form 7004, filed by April 15.
Why isn't it filed online?
IRS instructions require the pro forma 1120 of a foreign-owned LLC to be sent by fax or mail. We keep proof of filing in your file.
What if I didn't file in prior years?
It can be brought current. Each year is prepared separately and, where appropriate, filed with a reasonable-cause statement. We quote per year.
Does it apply if my LLC isn't in Texas?
Yes. Form 5472 is federal. The state report depends on each state; the Texas report is included.
From USD 650 per year
Form 5472 and the annual report for LLCs owned from abroad. Avoid the USD 25,000 penalty.