In this article
Why compliance matters
A single-member LLC owned by a non-US person is generally disregarded for income tax but must still file Form 5472 with a pro-forma Form 1120 when there are reportable transactions. Penalties for missing it can be severe.
Typical annual list
- EIN and registered agent
- Form 5472 / pro-forma 1120 (foreign-owned single-member LLC)
- State annual report and franchise tax where applicable
- Sales tax (state-level) if you sell taxable goods or services
- Bookkeeping to support tax and banking
Our accounting partner Apskaita Solutions focuses on US GAAP bookkeeping. See USA accounting services. Rules vary by structure; consult a licensed US tax professional for filing sign-off.
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General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
