Multi-member LLC — Form 1065

File Your Multi-Member LLC’s Form 1065 for $199

Answer guided questions in about 20 minutes. Get the complete IRS-ready return — all six pages of Form 1065, both Schedule K-1s, and exact sign-and-mail instructions — as an instant download. Foreign partners without an SSN or ITIN are fully supported.

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What’s Included for $199

Built for two-member foreign-owned LLCs with no US business activity — the classic dormant Delaware or Wyoming LLC that still owes the IRS an annual partnership return. If your facts are more complex, we tell you before you pay a cent.

Form 1065 — US Return of Partnership Income

The full six-page return, prepared from your answers on the official IRS form — identification, Schedule B with your partnership representative designation, and Schedule K. A required calendar-year 2025 return was due March 16, 2026, or September 15, 2026 with a timely extension.

Schedule K-1 — One for Each Partner

Both partners’ Schedule K-1s, prepared twice: IRS filing copies and partner furnishing copies. Partners without an SSN or ITIN are handled the way the IRS expects — no ITIN application needed, with the foreign-partner statement included.

Schedule K-2/K-3 — Exception Documented

Qualifying small partnerships are exempt from filing Schedules K-2 and K-3. Your package documents the exception and includes the required partner notices. If your facts don’t qualify, we say so before checkout instead of selling you an incomplete return.

Form 8804 — Only If Withholding Applies

Section 1446 withholding only applies when the partnership has effectively connected taxable income allocated to foreign partners. A no-activity LLC typically has none — and if your answers show it applies, we route you to professional review before payment rather than skip a required form.

Form 8805 — Only If Withholding Applies

Same rule: no US effectively connected income means no Form 8805. If your facts trigger it, you’ll know before you pay, with a clean export of your answers to hand any preparer.

Form 8813 — Only If Withholding Applies

Quarterly withholding vouchers only exist when Section 1446 withholding exists. Most dormant LLCs never need them — and we check your answers so you don’t find out the hard way.

How It Works

1

Tell us about your partnership

Members, ownership percentages, each partner’s tax residency, and your LLC’s formation details — about 20 minutes, saved on your device as you go.

2

Confirm your facts fit

The wizard checks your answers against the supported scope: two foreign individual members, no US business activity, no withholding triggers. If you need a CPA instead, we say so honestly — before any payment.

3

Pay $199 and download instantly

Your package generates on the spot: Form 1065, Schedule B-1, both K-1s with furnishing copies, the K-2/K-3 exception notices, and your filing instructions — one ZIP, yours to keep.

4

Sign and mail with proof

Print, sign where indicated, furnish each partner their K-1 copy, and mail to the exact IRS address in your instructions. We include certified-mail guidance so you keep proof of filing.

Who Is This For?

The $199 package fits the most common foreign-owner situation. If yours is different, the wizard tells you before checkout.

Your LLC has exactly 2 members (multi-member)
Both members are individuals who are not US tax residents
Your LLC has NOT elected to be taxed as a C-corporation (Form 8832)
The LLC had no US business activity — you need the required annual return done right

Section 1446 Withholding, Explained

Partnerships must withhold tax on ECTI allocated to foreign partners — even if no cash is distributed.

What it is

Under IRC §1446, a partnership with effectively connected taxable income (ECTI) allocated to foreign partners must withhold and remit tax on behalf of those partners. This applies whether or not the partnership actually distributes cash to the partners.

Withholding rates

37%

Individual foreign partners

21%

Corporate foreign partners

When payments are due

Quarterly installments: April 15, June 15, September 15, and December 15. The annual return (Form 8804) is due by the 15th day of the 3rd month after the partnership’s tax year ends (March 15 for calendar-year partnerships).

Forms involved

  • Form 8804 — Annual return summarizing total withholding
  • Form 8805 — Per-partner statement of ECTI and tax withheld
  • Form 8813 — Quarterly payment voucher for installments

Penalties for Non-Filing

The IRS imposes steep penalties for late or missing partnership returns and withholding forms.

Late Form 1065

$255/month per partner (TY2025 return filed in 2026; up to 12 months)

Late Form 8804

5%/month of unpaid tax, up to 25%

Form 5472 (if required) — failure to file

$25,000 per form per year, where a Form 5472 obligation applies

Late Form 8805

Per-failure penalties under IRC §6721/6722

CPA vs. ForeignLLCTax

Traditional CPA

$3,500 – $10,000+ per year

  • 2–4 week turnaround
  • May not specialize in foreign partnerships
  • Back-and-forth emails for data collection
  • Recurring annual fees
Built for this

ForeignLLCTax.com

$199 one-time

  • Complete Form 1065 + both K-1s, ready to sign
  • Foreign partners without SSN/ITIN fully supported
  • About 20 minutes guided, instant download
  • Honest no-charge answer when you need a CPA instead

Frequently Asked Questions

Do I need Form 1065 if my LLC had no income?

A domestic LLC classified as a partnership generally files Form 1065 unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income-tax purposes. No activity in the company bank account is not enough by itself: formation, state, registered-agent, software, legal, accounting, or other LLC costs paid by a member can matter. Many dormant LLCs file anyway — a filed return starts the statute of limitations and avoids penalty arguments later. The wizard walks you through exactly this decision.

Can we file without ITINs? Neither partner has one.

Sometimes. A foreign partner who has no separate federal TIN requirement may be able to use the supported paper-filing route with the K-1 identification field blank and an explanatory statement. A partner-level return, section 1446 withholding-credit claim, treaty position, or other federal tax purpose can require a valid TIN. The wizard checks those facts before payment and routes unsupported cases to professional review.

Can I file Form 1065 electronically?

Your package is built for IRS paper filing, which remains fully accepted for small partnerships (the e-file mandate starts at 10+ returns a year or more than 100 partners). E-file transmission is not included. Your instructions give the exact IRS mailing address for your LLC and certified-mail steps so you keep dated proof of filing.

What’s the filing deadline?

March 15 for calendar-year partnerships (March 16 in 2026, since the 15th fell on a Sunday). A timely Form 7004 extension moves the TY2025 deadline to September 15, 2026. If you extended, you still have time — the package prints your extended due date on the instructions.

Do I also need Form 5472?

Maybe — but not automatically. A partnership does not file Form 5472 simply because a foreign partner owns 25% or more. Form 5472 is generally filed by a reporting corporation or a foreign-owned U.S. disregarded entity. Where a related-party structure is involved (for example, a foreign corporation that owns an interest in the partnership), the partnership’s related-party transactions may need a Form 5472 review. Our wizard captures the facts so you and a tax professional can review whether Form 5472 applies — it does not prepare or file an official Form 5472 for the partnership.

What if my situation is more complex?

Then we tell you — before you pay. US income, extra members, entity partners, withholding triggers, or an open K-3 request route you to a professional-review result with a clean export of everything you entered, ready to hand to any CPA. You only pay when the package we generate is the package you need.

Get your Form 1065 done today

About 20 minutes of guided questions. $199 once. The complete return, both K-1s, and exact mail instructions — extended deadline September 15, 2026.

Start Your 1065 — $199

You see exactly what’s included before you pay, and complex situations are told to use a CPA instead of being charged. Not sure which forms you need? Try our free Forms Wizard.