When a non-resident operates a U.S. LLC, the IRS considers this non-resident as an international entrepreneur, which brings U.S. LLC compliance challenges. A foreign-owned LLC—even if the business does not make U.S. income—is liable for Federal Reporting Requirements.

In this case, as a foreign-owned LLC, the business is under a compliance risk of $25,000 as an automatic non-filing penalty. Understanding foreign-owned LLC IRS filing requirements is critical because LLCs will still need to file if they operate outside the U.S. or are dormant. This is the Non-Resident Guide for IRS Compliance for LLC Owners.

Understanding IRS Filing Obligations for a Foreign-Owned LLC

An LLC is considered foreign-owned when one or more members are foreign persons, which includes non-resident aliens, foreign corporations, foreign partnerships, or foreign trusts. Under the IRC, foreign-owned LLCs are required to file annually as a reporting disregarded entity under sections 6038A and 7701. Section 7701(a)(31) provides the legal basis for this reporting.

When it comes to foreign-owned LLC IRS filing, here are a few important reminders:

Don’t forget to file, even if it is a disregarded entity – A foreign single-member LLC is a disregarded entity for U.S. tax purposes, but will still require a tax return to be filed

Even if you don’t have U.S. income, you still have to file. Although there is no revenue coming from the U.S., you are still expected to comply with filing requirements

Even a small percentage of foreign ownership is enough to impose the requirements – Merely 1% foreign ownership is enough to require the filing of the tax return

The LLC, not you personally, will file the return. The LLC will file using its EIN, not your personal ID

These rules are established by the IRS to monitor possible tax evasion by international businesses.

Essential IRS Forms for Foreign-Owned LLCs (Form 5472 & Pro-Forma 1120)

When it comes to filing taxes for foreign-owned LLCs, it primarily revolves around two documents: Form 5472 and the pro-forma Form 1120.

Form 5472: Information Return

Form 5472 summarizes all the cross-border transactions of the LLC and its foreign owner. The form mentions “25% foreign-owned,” but this is not the case for single-member LLCs that are fully foreign-owned.

What Form 5472 Reports:

Section	Required Information
Part I	LLC identifying information
Part II	Foreign owner details
Part III	Related parties information
Part IV	Reportable transactions

Reportable transactions include:

• Capital contributions and distributions
• Loans or advances
• Rent, royalties, or fees
• Purchase or sale of property
• Services provided

Common Filing Mistakes:

• Incomplete transaction reporting
• Incorrect entity classification
• Missing related party information
• Unsigned forms
• Wrong filing address

Pro-Forma Form 1120

As a cover sheet, Form 1120 Pro Forma is submitted alongside Form 5472. It contains basic LLC information and a note stating that the entity is filing solely to transmit Form 5472. There are no income or tax computations needed.

The Advantage of Professional Assistance: EasyFiling’s tax professionals prepare both Form 5472 and pro-forma Form 1120 with accuracy and IRS compliance.

Step-by-Step Guide to IRS Filing for Non-Resident LLC Owners

Step 1: Obtain an EIN

Your LLC needs an Employer Identification Number before filing.

Non-residents can apply in a few ways:

• By Phone – Calling 1-800-829-4933 is a great option to receive an EIN for international applicants
• By Fax – You can also fax Form SS-4 to (855) 641-6935. You will receive an EIN in 4 business days
• By Mail – You can send Form SS-4 to the IRS, Cincinnati, OH, 45999. This option will take 4-6 weeks

Advantage of EasyFiling: We obtain your EIN and help you obtain the right one in the minimum possible time.

Step 2: Form 5472 and Pro-Forma 1120 Preparation

Check this Preparation checklist:

•  All transaction documentation is in one place
•  Owner’s ID information is in one place
•  Transaction amounts are calculated in USD
•  You completed Form 5472, using the most recent draft
•  You prepared a pro-forma Form 1120
•  You attached Form 5472 to Form 1120
•  You signed and dated the documents

EasyFiling’s service: We help you prepare your foreign-owned LLC IRS filing documents to avoid costly mistakes.

Step 3: Posting Forms to the IRS

Use the Following Mailing Address:

Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0012

Submission Guidelines:

• Use certified mail with a return receipt
• 2-3 weeks of international delivery is expected
• Keep the certified mail receipt as proof
• Tax Professionals with IRS permissions can e-file using the Modernized e-File system

EasyFiling submission service: We take care of the whole submission for you and provide confirmation, tracking, and copies of all forms filed. Visit our IRS Tax Filing Service for more info.

Step 4: Maintain Records

Maintain the following records:

Record Type	Retention Period
Bank statements	7 years
Capital contribution docs	Permanently
Distribution records	7 years
Transaction details	7 years
Filed forms	Permanently
EIN confirmation	Permanently

Key Tax Filing Deadlines and Penalties for 2026

Filing Deadlines

Primary Deadline: April 15, 2026

For calendar-year LLCs reporting 2025 activities.

Extension Option: Automatic extension to October 15, 2026, if Form 7004 is filed by April 15.

Fiscal Year Filers: Deadline is the 15th day of the 4th month after the fiscal year ends.

Penalties for Non-Compliance

Violation	Penalty
Failure to file Form 5472	$25,000 per year
Continued failure after notification	Additional $25,000
Failure to maintain records	$25,000
Criminal violations	Up to $100,000

Important: Penalties apply per form, per year, and per violation. “I didn’t know” is not a reasonable excuse for relief.

2026 Compliance Checklist

November – December 2025:

• Review 2025 transactions and documentation
• Organize receipts, invoices, and bank statements
• Verify the LLC’s EIN is active
• Schedule a consultation with EasyFiling

January – March 2026:

• Complete Form 5472 and pro forma 1120
• Review all prepared documents
• Gather any missing documentation

By April 15, 2026:

• Submit forms with certified mail or e-file
• File Form 7004 extension if necessary
• Keep a copy of proof of filing

EasyFiling’s deadline management: We automate reminders for 90, 60, and 30 days, and one week before your deadlines for extension filings.

Maintaining Compliance Beyond the First Filing Year

Annual Filing Requirements

Form 5472 and pro forma Form 1120 must be filed each year, regardless of whether:

• The LLC had zero revenue
• No transactions occurred
• The business was dormant

Reporting Ownership Changes

Report these on your next filing:

• Adding new foreign owners (25% or more = separate Form 5472)
• Changes in ownership percentages
• Sales or transfers of interests
• Entity restructuring

Closing Your LLC

Final year requirements:

• Final Form 5472 due by the dissolution date
• Mark Form 1120 as “final return”
• Close your EIN with the IRS
• File state dissolution paperwork

EasyFiling’s ongoing support: We assist with year-round compliance, ownership change reporting, and final filings. For complete support, see EasyFiling’s IRS Tax Filing Service.

How EasyFiling Simplifies IRS Filings for Non-Resident LLCs

Filing taxes for a foreign-owned LLC can be a complicated process. Working with professionals can simplify it and make it more efficient.

Expert Form Preparation

We offer:

• Preparation for Form 5472 and pro-forma 1120
• Tax professionals perform multiple quality checks
• Verification of all ID Numbers
• Analysis of complex related-party transactions
• Thorough understanding of recent IRS requirements for Form 1120 and Form 5472

Non-Resident Specialized Support

We offer:

• Explanations in simple terms
• Support for foreign time zones
• Help with obtaining an EIN
• Support with currency conversions
• Advising throughout the year

Transparent Pricing and Deadline Management

You can expect:

• Fixed quotes with no hidden fees
• Fixed pricing for regular filings
• Deadline reminders (automated for 90, 60, 30 days, 1 week)
• Extension filing included if needed
• Tracking of submission confirmation
• Comprehensive copies of all forms after submission

Value of Professional Service

You can expect:

• Avoid penalties over $25,000
• Time savings of more than 15-20+ hours
• Fewer audits and reduced audit risk
• Increased focus on business operations
• Peace of mind with expert handling

Cost comparison: Professional services range from $300-$800, a significantly lower cost than a $25,000 penalty.

Getting Started with EasyFiling

Setting up EasyFiling is simple, with just six steps:

1. Free consultation – We discuss what structure your LLC will take and what your filing needs are
2. Service agreement – After our consultation, you will receive service agreement documentation, which will contain pricing and a completion timeline
3. Document submission – LLC info and transaction documents will be uploaded
4. Form preparation – Our team will expertly prepare your forms
5. Your review – Once drafted, you’ll review and approve the forms for submission
6. Professional filing – We finalize and submit your forms and provide you with a confirmation

Ready to ensure compliance? Visit EasyFiling’s IRS Tax Filing Service for expert foreign-owned LLC IRS filing support that ensures accuracy, compliance, and peace of mind.

Conclusion

Foreign-owned LLC IRS filing is an annual obligation for international entrepreneurs operating U.S. LLCs, with Form 5472, a pro-forma Form 1120, and automatic penalties of $25,000 for infractions. With the April 15, 2026, deadline approaching, now is the time to prepare your 2025 tax year filings.

Remember:

• Filing is required regardless of income or activity
• The April 15, 2026, deadline will not bend
• Professional assistance is invaluable
• Annual compliance will remain until it is completed in full