Foreign-Owned U.S. LLCsDisregarded Entities

Your Foreign LLC Tax Compliance

Guided. Transparent. Self-Service.

Nobody understands your company better than you. Every supported product provides guided fields and stated outputs that you review before filing.

ForeignLLCTax.com is a self-service web application for preparing supported IRS filings a foreign-owned U.S. company may need, including Form 5472 with pro forma Form 1120, Form 1065 partnership packages, Form 1040-NR, and EIN (SS-4) / ITIN (W-7) applications. The partnership / Form 1065 wizard checks your exact facts against the certified two-member scope before any payment; out-of-scope cases are routed to a professional instead.

Read IRS Instructions

One-time, no subscriptionNo account neededFree to explore

Filing dates depend on your form, tax year, and any valid extension. Check your filing deadline

Built for founders who formed their LLC through

Stripe AtlasFirstbasedoolaZenBusinessIncfile
Payments via Stripe|Sourced from IRS.gov|Hosted on Cloudflare|YouTube Video guides|Spotify Podcast|Tax Professional Built

Built by Lipai Wang, an IRS-registered tax professional.

$25,000 penalty for each required Form 5472 that is late or substantially incomplete — zero income is not the filing test. IRS Source

Country-specific compliance guides

Filing from outside the U.S.? Read the guide for your country.

Where Are You In The Filing Cycle?

Three Ways We Can Help Today

Start with your tax year, filing requirement, and any valid extension. Choose a current-year filing, past-year guidance, or reminders.

Single-member LLC

File Tax Year 2025 Now

Prepare your 2025 package and check the filing deadline that applies to your LLC, including any valid extension.

  • +Form 5472 + pro forma 1120 (calendar-year 2025)
  • +Live IRS PDF preview as you fill
  • +Review your filing and submission instructions
Start Filing

Same guided wizard, same flat price.

Late filing · high risk

Late or Past-Year Filing

Missed 5472 for prior years? Read this first. Late filing is high-risk territory — the best strategy is a CPA + tax attorney before any IRS contact.

  • +IRS resources for streamlined procedures + reasonable cause
  • +§6038A small-corporation exception explained
  • +Where to find an enrolled agent or international tax attorney
See Late-Filing Options

Information & referral only — we do not draft abatement letters. Penalty abatement →

Free · always free

Free Reminders + Tax Newsletter

Form 5472 deadline alerts, IRS rule-change updates, and our foreign-LLC tax newsletter. Always free — no credit card.

  • +Deadline reminders 30, 14, and 5 days before April 15
  • +Heads-up the moment 2026 IRS forms are released
  • +Plain-English newsletter on rule changes & new tools
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Already late? You're exactly who this tool was built for.

Review the missing years, reportable transactions, and any IRS notices before choosing a next step. Our guides explain filing and penalty-relief procedures; a qualified tax professional can assess your facts. Preparing a filing does not guarantee penalty relief.

Did you know? Form 5472 cannot be e-filed.

Foreign-owned single-member LLCs must fax or mail their Form 5472 to the IRS. Learn exactly how.

Read the Guide

Product Experience

We Don't Just Generate Forms — We Teach You What You're Filing

Guided questions, video explanations, and links to official IRS instructions help you understand and review your filing.

foreignllctax.com/filer
Step 10 of 14Part IV · Monetary Transactions

A conversation, not a form

Our chat assistant walks through filing questions, explains the requested information, and links to official instructions. Related video guides provide additional context for supported topics.

  • Asks one question at a time with IRS context
  • Video walkthroughs for supported filing topics
  • Videos triggered automatically when you need them
  • Skip ahead or jump back to any step at any time
Try It Yourself

Drafts saved in your browser

PDF generation and signed-in progress saving send entries to our server. Cloud draft storage requires optional cloud sync.

Zero Income? Covered.

Formation costs alone create reportable transactions. Our wizard walks you through reporting them.

Personalised Video Library

Browse video explanations of filing steps and common foreign-owned LLC questions.

Why File It Yourself?

Your foreign-owned LLC is a niche filing. Understanding it yourself isn't just cheaper — it's often more reliable.

Secure and compliant tax filing

Most CPAs aren't specialists in this

Foreign-owned disregarded entities are a niche within a niche. We've seen CPAs treat single-member LLCs as C corporations, miss Part V requirements, or not know that Form 5472 can't be e-filed. A generalist may charge $400–$900 and still get the entity classification wrong.

Nobody understands your LLC better than you

You know your formation details, transactions, and ownership. A CPA asks the same questions we do — you'd just pay $500+ for someone to type your answers into the same IRS forms.

You bear the risk either way

Even if a CPA files for you, you are personally liable for errors. The $25,000 penalty falls on you, not your accountant. Since you're on the hook regardless, understanding what you file makes sense.

It's more approachable than you think

For a typical single-member LLC, it's mostly information you already have: LLC name, EIN, owner details, and transactions. We explain each field in plain English with video walkthroughs for the tricky parts.

Not a substitute for professional tax advice. Complex multi-entity or transfer pricing situations should consult a qualified international tax professional.

Preview before you download

Review Your Answers on the Official IRS PDF

Open the filing wizard to see your entries on the IRS template as you work. Check the completed forms and submission instructions before filing.

Start with the source

The wizard uses the official IRS Form 5472 PDF. You can inspect the blank template before entering any information.

Open the blank Form 5472 (PDF)

Review each entry

Follow the guided questions, consult the linked IRS instructions, and check the form preview against your company records.

Prepare to submit

Download your supported package after payment, then follow the included signing and submission instructions.

Read the submission guide

Built for Foreign-Owned Disregarded Entities

Not a generic tax tool. Every screen, question, and help link is purpose-built for this specific IRS filing.

Form 5472

For foreign-owned U.S. disregarded entities with reportable transactions. Check the IRS filing exceptions each tax year.

Pro Forma 1120

The cover return required with Form 5472 for a foreign-owned U.S. disregarded entity, completed with the limited information specified by the IRS.

Part V Attachment

Required statement describing formation costs and other disregarded entity transactions under Treas. Reg. 1.482-1(i)(7).

What It Costs

An honest comparison. For this specific filing, doing it yourself makes sense.

General CPA

$400–900

per filing

  • + CPA-prepared and reviewed
  • + 1–3 week turnaround
  • ! May not specialize in disregarded entities
  • ! You still bear liability for errors

Online Platforms

$100–300

per filing + add-ons

  • + Bundled with other services
  • + Subscription-based
  • ! Generic — not built for disregarded entities
  • ! Account creation required
BUILT FOR THIS

ForeignLLCTax.com

Guided self-filing

  • + Purpose-built for disregarded entities
  • + Every field linked to IRS instructions
  • + You understand what you're filing
  • + No account, no sub, instant PDF
Start Filing

Preparing for the 2026 tax year? Start a year early with the Early-Bird Bundle — your 2026 filing plus 12 months of the full learning library.

See the 2026 Early-Bird Bundle

See for yourself

Explore Before You Buy

Review the product, its price, and the sources behind the guidance.

Preview the official IRS forms

The Form 5472 wizard displays your answers on the official IRS PDF so you can review the fields before downloading your package.

Explore the filing wizard

Check the price and included forms

Compare one-time filing products and optional memberships. The pricing page explains what each product includes before you choose.

Review pricing

Follow the sources

Our editorial standards explain how we use primary tax authorities, review material claims, and handle corrections. You can check the sources yourself.

Read our editorial standards

How It Works

How it works: fill your form, review the PDF, submit to IRS
1

Answer Questions

14 steps covering LLC details, owner info, and transactions. Each field explains what the IRS expects.

2

Learn as You Go

Every question links to official IRS instructions. Watch video walkthroughs for the tricky parts.

3

Preview & Download

See your data on the actual IRS forms in real time. Download the complete PDF.

4

Submit to IRS

Follow included instructions to fax or mail your forms. Form 5472 for DEs can't be e-filed.

Is This for You?

If you wholly own a U.S. single-member LLC as a non-resident, test every year for Form 5472 reportable transactions — zero revenue is not the test.

Foreign-owned single-member U.S. LLCs classified as disregarded entities — including LLCs with no income

LLCs formed through Stripe Atlas, Firstbase, Doola, Incfile, or any U.S. formation service

Non-resident aliens who own or owned a U.S. LLC at any point during the tax year

Digital nomads and remote founders running SaaS, e-commerce, or freelance businesses through a U.S. LLC

Serving foreign LLC owners worldwide

FAQ

Do I need to file even if my LLC had zero income?

Often, but not because income was zero. Form 5472 is generally required when a wholly foreign-owned U.S. disregarded entity had a transaction reportable in Part IV, V, or VI. Formation, funding, owner-paid costs, distributions, loans, and dissolution commonly qualify; the current IRS instructions provide an exception when none of those parts contains a reportable transaction.

What forms are included?

Pro forma Form 1120 (cover return), Form 5472 (information return), Part V attachment statement, and step-by-step IRS submission instructions with fax number and mailing address.

Can I e-file Form 5472 for a disregarded entity?

No. The IRS does not accept e-filed Form 5472 for foreign-owned disregarded entities. You must fax or mail. We generate the print-ready PDF.

What if I have a complex tax situation?

This tool handles standard foreign-owned single-member LLC filings. For multiple entities, transfer pricing, or FDII, we recommend a qualified international tax professional.

What happens to my data?

Draft entries are saved in your browser so you can resume. PDF generation and signed-in progress saving send entries to our server. Storing a draft with your account requires optional cloud sync. See our Privacy Policy for details.

Expanding Our Services

Beyond Single-Member LLCs

Multi-member LLC? Prepare Form 1065 and both K-1s the same guided way — $199, instant download. Foreign partners without ITINs are fully supported.

Multi-Member LLC Filing (Form 1065)

$199 — Form 1065 + both Schedule K-1s

Answer the guided questions and download your complete package instantly: all six pages of Form 1065, Schedule B-1, both Schedule K-1s, and exact sign-and-mail instructions. No ITIN needed for foreign partners. If your facts need a CPA instead, we say so before you pay.

Form 1040-NR or Form 1120-F Filing

Effectively Connected Income

Choose individual or foreign corporation, then prepare the matching ECI return path: Form 1040-NR, Form 1120-F, or a planning-only review when the owner type needs professional analysis.

About This App

About ForeignLLCTax

ForeignLLCTax (foreignllctax.com) is a self-service web application that helps non-U.S. residents who own U.S. companies prepare supported IRS filings. Guided wizards cover Form 5472 with a pro forma Form 1120 for foreign-owned single-member LLCs, the Form 1065 partnership package for certified two-member LLCs, ECI filings (Form 1040-NR), and EIN (Form SS-4) and ITIN (Form W-7) applications. The partnership wizard checks your exact facts — filing requirement, partner TINs, partnership representative, K-2/K-3, and filing method — against the certified scope before any payment. Every form field is explained in plain English and linked to the official IRS instructions, supported by video walkthroughs, free AI-powered tax tools, country-specific compliance guides, and a community Q&A library. ForeignLLCTax is an educational self-service tool, not a CPA or law firm, and does not provide personalized tax advice.

How sign-in and your data are used

You can explore the site and prepare your forms without an account. Signing in — with Google or an email magic link — is optional and used only to verify your purchases and membership, restore access to what you bought on any device, and send you the reminders or newsletters you explicitly request.

If you choose Sign in with Google, we receive only your name, email address, and Google account identifier through Google's basic openid, email, and profile scopes, used solely to create and access your account. We never request or access any other Google data — no Google Drive, Gmail, Calendar, or contacts. We never sell your personal information or use it for third-party advertising. Draft entries are saved in your browser. PDF generation and signed-in progress saving send entries to our server. Storing a draft with your account requires optional cloud sync.

Full details: Privacy Policy · Terms of Service

Understand Your Filing. Own Your Compliance.

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