Free · about 3 minutes · ranges and choices only
Check what my U.S. LLC needs to file
A U.S. LLC wholly owned by one non-U.S. person generally files Form 5472 with a pro forma Form 1120 for each year it has a reportable transaction with its owner or a related party — whatever its revenue. Two or more owners, a corporate election or U.S. operations change the picture, and the check routes those to a specialist.
Six short screens: the owners, the LLC, the year, what moved between you and the company, what was filed before, and what would help. Want the background first? Read Form 5472 for a foreign-owned LLC, explained.
Check what your U.S. LLC needs to file
Who owns it, how it is classified, what the year looked like, what moved between you and the company, and what was filed before. Ranges and choices only — no EIN, no passport, no statements. The result shows the federal filings it points to and what to check at state level.
About 3 minutes. Results before any email.
What the assessment looks at
- Whether the foreign-owned regime applies
- From whether any owner is a U.S. person for tax purposes — never from nationality.
- Form 5472 and the pro forma Form 1120
- Likely, possible or not indicated, from the year's transactions with the owner — revenue does not decide it.
- Structures for a specialist
- Two or more owners, a corporate election, a trust owner, U.S. offices, staff or property.
- Earlier years and letters
- Whether earlier years may be missing, and what an IRS letter means for the order of work.
- State and BOI
- The state's own annual requirements to check, and what FinCEN's current rule says about BOI.
Who it is for
Non-U.S. owners of a U.S. LLC — single-member or not, with or without revenue.
What it does not do
It does not decide whether there is a U.S. trade or business, classify an entity, compute tax or file anything. It reads published IRS and FinCEN rules against your answers and says what may apply, what may not, and what a professional should look at.
Authorities cited
- Instructions for Form 5472 — Instructions for Form 5472 (Rev. 12/2024) — foreign-owned U.S. disregarded entities, the pro forma Form 1120, reportable transactions, filing by fax or mail, penalties
- Form 5472 — Form 5472 — Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
- Treas. Reg. §1.6038A-1 — Treas. Reg. §1.6038A-1 — General requirements; a foreign-owned domestic disregarded entity is treated as a corporation for §6038A purposes
- IRC §6038A — IRC §6038A — Information with respect to certain foreign-owned corporations (penalty in §6038A(d))
- Form 1120 — Form 1120 — U.S. Corporation Income Tax Return (filed pro forma by a foreign-owned U.S. disregarded entity)
- Form 7004 — Form 7004 — Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns
- FinCEN: beneficial ownership information — FinCEN — Beneficial ownership information reporting (final rule effective 14 Aug 2026: companies created in the United States are exempt; foreign companies registered in a state report unless exempt)
Primary sources (Cornell Legal Information Institute for the US Code and CFR; IRS.gov for forms, procedures, and treaty documents). This page is general information, not individualized tax or legal advice.
Questions people ask
Why does an LLC with no revenue have anything to file?
Because the filing reports transactions with the owner, not income. Money you put in to pay the formation or bank fees, or took out, is one. A year with truly no such transaction may need nothing — the check tells you which side you are likely on.
Why do you not ask for my EIN or passport?
Nothing about the answer needs them. The check asks only whether the LLC has an EIN — never the number. If you go ahead, documents are exchanged in a secure portal.
What about BOI reporting to FinCEN?
Under FinCEN's final rule (effective 14 August 2026), companies created in the United States are exempt from beneficial ownership (BOI) reporting. A company formed outside the U.S. and registered to do business in a state still reports unless an exemption applies.
What happens after the result?
Keep it, or ask for a fixed quote. The request carries your answers, so you are not asked again, and you receive a written scope — the years, the forms, who prepares, who signs and how it is sent — before anything is charged.