IRS Requirements
The IRS requires Form 1120 + 5472 from any foreign person who owns a US single-member LLC — even if you had zero income or zero activity last year.
You live outside the US and you own a US LLC in your name. This is the most common situation — you must file every year.
Even if your LLC had no revenue, no transactions, or no US bank account activity — the filing requirement still applies. There is no minimum income threshold.
The filing deadline is April 15 each year, covering the prior tax year. Miss it and the $25,000 penalty clock starts immediately.
Multi-member LLCs taxed as a Partnership with no foreign owner holding 25%+, or US citizens and resident aliens who own their LLC. If you're unsure, ask us on WhatsApp — we'll tell you in minutes.
Don't Ignore This
Most LLC owners find out about this requirement only after they receive an IRS penalty notice. By then it's too late to avoid it.
The IRS charges $25,000 for each Form 5472 filed late or not filed at all — even by one day.
If the IRS sends a notice and you don't file within 90 days, an additional $25,000 accrues every month. There is no cap.
If you've had your LLC for 3 years without filing, you could face $75,000+ in penalties before you even knew the requirement existed.
You can fix this today. File the missing returns, and in many cases the IRS will reduce or waive penalties for first-time filers who self-correct. The key is acting now.
$159 All-In
The US Corporate Income Tax return shell that Form 5472 must be attached to. We prepare it correctly so the IRS accepts the package.
The information return that discloses all transactions between your US LLC and you as its foreign owner. Fully completed and reviewed.
We file the completed package directly with the IRS by fax to the designated IRS address — the only accepted submission method for this filing.
You receive a copy of everything filed plus confirmation of submission — so you have full documentation proving you complied.
Simple Process
Message us and tell us your LLC name, EIN, and the tax year you need to file for. We'll confirm whether you need to file and what information we need from you.
We'll ask for basic details: your LLC's EIN, your personal information as the foreign owner, and a summary of any transactions between you and the LLC (contributions, distributions, payments).
We prepare your Pro Forma Form 1120 and Form 5472, review everything for accuracy, and submit the completed package directly to the IRS by fax.
You receive a copy of all filed forms and a submission confirmation. Your LLC is compliant. No more $25,000 penalty risk hanging over you.
Common Questions