Does a US LLC owned by a non-US person file anything each year?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
Yes, if it is a single-member LLC. The IRS requires a foreign-owned single-member LLC to file Form 5472 with a pro-forma Form 1120 every year, even with no US income, and the penalty for missing it is high. Our filing service is a separate add-on at checkout, or you can use your own accountant.
Source: IRS, About Form 5472