Your LLC owes no U.S. tax, but it still has to file.
If you are a foreign owner of a U.S. LLC, the IRS requires Form 5472 together with a pro forma 1120 every single year. Even with no revenue. Even with an empty bank account.
per year, per entity · assessed automatically
Handled by a licensed Florida CPA. The USD 29 is credited toward any service you hire afterwards.
Does this apply to you?
The rule has nothing to do with whether you made money. It depends on who owns the entity and whether there were transactions between you and the LLC.
Yes, if…
- You own a U.S. LLC and you are not a U.S. tax resident.
- You are the sole owner, or the LLC is owned by a foreign company.
- You contributed capital, withdrew funds, or lent money to the LLC.
- The LLC had no activity but is still registered and active.
- You have never filed and are not sure how far behind you are.
No, if…
- You are a U.S. citizen or tax resident (your case follows a different path).
- The LLC has two or more members: that requires Form 1065, not 5472.
- The entity was formally dissolved with the state and closed with the IRS.
What we file, and what it costs
A flat fee per tax year. No hourly billing, no surprises at the end.
USD 697
per tax year filed
Includes preparation and filing of Form 5472 and the pro forma Form 1120 with the IRS, a review of your transactions with the LLC, and proof of filing.
Form 5472
The information return that reports transactions between you and your LLC. This is the one that triggers the penalty when missing.
Pro forma Form 1120
The cover return the IRS requires in order to accept the 5472. It creates no tax liability: it is the filing vehicle.
Transaction review
We go through contributions, distributions and loans for the year so the reported amounts are accurate, not estimated.
Prior years
If you are behind several years, all of them can be filed. Each year is quoted separately.
Proof of filing
You receive confirmation that the return reached the IRS, with the date, as your record.
An actual CPA
Signed by a licensed Florida CPA with an active IRS PTIN. Not a filing mill, not an automated form.
How it works, in 4 steps
From the moment you write to us until the proof of filing is in your hands.
1 · Tell us your case
Fill in the form with your LLC details and how far behind you are.
2 · We send the number
You get the scope and the flat fee by email, based on how many years need filing.
3 · We prepare and file
We build the returns and file them with the IRS. You never deal with them directly.
4 · You get the proof
You keep confirmation for every year filed, plus the calendar for the next deadline.
What is NOT included — plainly
- Your personal return in your country of residence. That stays with your local accountant.
- Form 1040-NR, if you also had taxable U.S. income. Quoted separately.
- The state annual report or the registered agent, paid to the state and to the provider.
- Negotiating penalties the IRS has already assessed. If you received a notice, that is handled as a separate matter.
Questions that always come up
My LLC had zero revenue. Do I still have to file?
Yes. This is the most expensive misunderstanding around this form. The obligation comes from owning the entity and having had transactions with it — including your initial capital contribution — not from earning income. A dormant LLC files too.
When is it due, exactly?
The original due date is April 15. With a timely extension it moves to October 15. If both dates have already passed for prior years, filing late is still the right move: the penalty grows by continuing not to file, not by filing.
I have never filed and I am three years behind. Now what?
The open years get filed. The USD 25,000 penalty runs per unfiled year, so the sooner it is cleaned up, the smaller the exposure. Reasonable-cause abatement is possible in some cases, but it requires the returns to be filed first.
My LLC has two members. Does this service fit?
In that case the 5472 does not apply. You need Form 1065 with a Schedule K-1 per member, and there may be withholding on the foreign members’ share. It is different work at a different price. Write to us anyway and we will quote it.
Can I just do it myself?
You can. The form is public. The difficulty is not filling it in — it is correctly identifying which transactions are reportable and at what amount. That is where the errors the IRS questions come from.
Tell us your case and we will send you the number
We reply with the scope and the flat fee, based on how many years need filing. No obligation.