File Form 5472 + Pro Forma 1120 for Your Foreign-Owned U.S. LLC
Built for the simple single-member case: one foreign owner, no US operations, and a baseline Form 5472 + pro forma 1120 package. If you actually need 1040-NR, ITIN, partnership, or ECI help, we flag it before you choose the wrong path.
Self-serve wizard, real IRS forms, plain-English questions. You review, sign, and submit — we never file on your behalf. Start with the fit check, then continue into the wizard that matches your facts.
Start with fit first
Answer the fit questions and review the wizard path before choosing a final package. If your facts are not simple, the page routes you away from the wrong product.
The real deadline
Form 5472 + pro forma 1120 is due April 15 for calendar-year LLCs, extendable to October 15 with Form 7004.
The real penalty — no fear theater
The statutory penalty for a missed or substantially incomplete 5472 is $25,000 per year. That is why the form matters; it is also entirely avoidable by filing.
Your data stays in your browser
We never store your tax data on a server. The wizard runs in your browser; you prepare the package locally and submit it yourself.
No SSN needed to start
The LLC files under its EIN. If a personal return is ever required, the ITIN wizard handles the W-7 — we tell you before that becomes relevant.
Honest escalation
If your answers point outside the simple case — ECI, large back-filing exposure, treaty questions — we say so early and point you to the right kind of help.
The 60-second fit check
Five questions, no email required. We tell you which filing path fits — including when the honest answer is “this is not a self-serve case.” This is a triage, not tax advice.
1. How many owners does the LLC have?
2. Any US presence? (employees, office, warehouse/FBA inventory)
3. Where did the income come from this year?
4. Do you personally have an SSN or ITIN?
5. Any missed prior years?
Answer all five to see your recommendation.
Choose the right filing path
The fit check routes simple, partnership, ECI, ITIN, and catch-up situations to the product built for that output.
Single-member LLC — Form 5472 + pro forma 1120
The baseline federal filing for a foreign-owned single-member LLC. Plain-English wizard, real IRS forms, mailing guide.
Multi-member LLC — Form 1065 + K-1/K-3
Partnership return with per-member schedules and Section 1446 withholding worksheets for foreign partners.
ECI assessment + 1040-NR path
US-source income, employees, inventory, or rentals? Map whether you owe a personal return before guessing.
ITIN application (Form W-7)
Need a personal taxpayer number for a 1040-NR? Guided W-7 preparation, no SSN required.
Catch-up bundles — 3 or 5 missed years
Back-file prior years with a reasonable-cause letter template and year-by-year review.
Self-serve wizard or done-for-you accountant?
Done-for-you preparers typically charge a few hundred to over a thousand dollars for the same simple 5472 package — and for genuinely complex cases (large delinquent years, ECI with treaty questions, restructuring) that human attention is worth it. Our position is simple: if your case is simple, start with the self-serve path. If it is not, the fit check and the wizard’s triage tell you early, and you can take your facts to a professional with the right forms already understood.
Have a question before deciding? Ask it in the community — the research team answers, free.
Questions foreign owners actually ask
Do I need Form 5472 if my LLC had no revenue?
Usually yes. Formation costs, capital contributions, and money you moved in or out of the LLC are reportable transactions even in a $0-revenue year. A dormant LLC with any owner funding still files.
Do I also need Form 1040-NR?
Only if you personally have US-tax-relevant income — typically effectively connected income (ECI) from US operations, US-source service income, or US real-estate items. Selling from abroad with no US presence usually means no 1040-NR. The fit check above and the ECI assessment map this honestly.
Can I file without an SSN or ITIN?
Yes — the LLC files under its EIN, and you don't need a personal US number for the 5472 package. An ITIN only becomes relevant if a 1040-NR is required; our W-7 wizard prepares that application when needed.
What if I missed last year (or several years)?
File the missed years now rather than waiting. The wizard helps identify whether a single prior year, a catch-up bundle, or professional review is the better path. If the amounts involved are large, consider a professional consult first — we say that plainly.
How do I send documents safely from abroad?
You don't send us documents at all. Everything is prepared in your browser, nothing is uploaded to our servers, and you mail or fax the package to the IRS yourself with our step-by-step submission guide.
Do I need a state filing too?
Separately from the IRS, your formation state usually wants an annual report (for example Wyoming's annual report or Delaware's franchise tax). Those are smaller and simpler; our state guides and the $25/year reminder service keep them from being forgotten.
Can I e-file Form 5472?
No — the IRS does not accept e-filed 5472s from foreign-owned disregarded entities. The package must be mailed or faxed. The wizard produces the exact ready-to-send package plus the current address and fax number.
Can I try the wizard first?
Yes — start with the fit check and wizard questions before choosing a filing path. If the wizard determines your case is not a simple fit, it routes you to the better path instead of pushing the wrong package.
What changes if my LLC has two members?
Everything: a multi-member LLC is a partnership for US tax purposes and files Form 1065 with Schedule K-1/K-3 per member, plus Section 1446 withholding forms when members are foreign. Use the Partnership wizard instead — the fit check routes you there automatically.
Educational information, not legal or tax advice. For complex situations, consult a qualified cross-border tax professional.