Form 5472 & foreign-owned LLC compliance
Plain-English answers to the filing questions non-resident LLC owners actually search for. Prefer quick answers? Try the Q&A library.
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Form 5472 Center
12 guides, organized
Amazon & E-commerce Sellers
9 guides, organized
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Deadlines & Staying Compliant
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U.S. Taxes for Non-Resident Amazon Sellers With an LLC
A non-resident Amazon seller with a U.S. LLC faces three separate topics: the mandatory Form 5472, possible income tax (ECI), and sales tax. Here's the map.
How to Fax Form 5472 to the IRS From Overseas
Form 5472 for a foreign-owned LLC is filed by mail or fax to the IRS in Ogden. How to actually fax it from abroad, what a good cover sheet includes, and proof to keep.
Form 5472 Instructions in Plain English (Foreign-Owned LLC)
Step-by-step Form 5472 instructions for a foreign-owned single-member LLC: what goes in each part, the pro forma 1120, and how to file by mail or fax.
Wyoming LLC Annual Report: The Guide for Foreign Owners
Every Wyoming LLC files an annual report with a minimum $60 license tax, due the first day of its anniversary month. What foreign owners need to know.
Missed the Form 5472 Deadline? What to Do, Step by Step
Missed Form 5472? Filing before the IRS contacts you limits exposure. Here is the step-by-step for late and multi-year filings, and how relief works.
Form 5472 Penalty: The $25,000 Risk for Foreign-Owned LLCs
The Form 5472 penalty starts at $25,000 per return for foreign-owned U.S. LLCs — even dormant ones. Learn how it works, who owes it, and how to reduce it.
Form 7004: Extending Your Form 5472 Deadline to October 15
Form 7004 extends a foreign-owned LLC's Form 5472 + 1120 deadline from April 15 to October 15 — if filed on time. How it works and the traps to avoid.
Do Non-Resident Sellers Owe U.S. Income Tax? The ECI Question
Whether a non-resident seller owes U.S. income tax turns on effectively connected income (ECI). Here's what ECI means, why answers differ, and what to do.
W-8BEN for Non-Resident Sellers, Explained Plainly
Platforms ask non-U.S. sellers for a W-8BEN (or W-8BEN-E). What the form does, W-8BEN vs W-9 vs W-8BEN-E, whether you need a U.S. tax ID, and common myths.
Does a Foreign-Owned LLC With No Income Have to File Taxes?
A foreign-owned U.S. LLC with no income usually still must file Form 5472 with a pro forma 1120. Here’s why zero revenue does not mean zero filing.
Form 5472 Reasonable Cause: How Penalty Relief Actually Works
The $25,000 Form 5472 penalty can be abated for reasonable cause. What the IRS looks for, what a strong statement contains, and what never works.
Multiple Years of Unfiled Form 5472: The Cleanup Playbook
Just discovered your LLC owed Form 5472 for several years? How multi-year cleanups work: sequencing, one narrative, per-year packages, and realistic risk.
Tax Deadline Calendar for Foreign-Owned U.S. LLCs
Every deadline a foreign-owned U.S. LLC actually faces: Form 5472 (April 15), the 7004 extension to October 15, 1040-NR dates, FBAR, and state annual reports.
US LLC vs Hong Kong Company for Cross-Border Sellers
US LLC or Hong Kong company for international e-commerce? Banking, platform access, taxes, and yearly compliance compared — without the sales pitch.
How to Get an EIN for a Foreign-Owned LLC Without an SSN
A non-resident owner without an SSN can still get a U.S. EIN for an LLC. Here’s what an EIN is for, how it’s obtained, and how it differs from an ITIN.
EIN vs ITIN: Which One Does a Foreign Owner Need?
An EIN identifies your business; an ITIN identifies you. Which one a foreign LLC owner needs, in what order, and the myths that cost people months.
Opening a U.S. Bank Account for a Foreign-Owned LLC
What a non-resident owner needs to open a U.S. business account: EIN first, clean documents, fintech vs traditional banks, and the compliance ripple effects.
Wyoming vs Delaware LLC for Non-Resident Owners
For a non-resident e-commerce owner, Wyoming and Delaware differ mainly in cost and paperwork — not federal taxes. The honest comparison, without mythology.
FBAR vs Form 5472: Two Filings People Mix Up
The FBAR is for U.S. persons with foreign bank accounts; Form 5472 is for foreign owners of U.S. companies. Opposite directions — here's the clean split.
Form 5471 vs Form 5472: What’s the Difference?
Form 5471 is for U.S. persons who own foreign corporations; Form 5472 is for foreign owners of U.S. entities. Here’s how to tell which one applies to you.
Registered Agent vs Business Address vs Mailing Address
Foreign owners juggle three 'addresses': the registered agent, the business address, and the IRS mailing address. What each does and where notices really go.
Single-Member vs Multi-Member LLC for Foreign Owners: The Filing Cliff
Adding a second member changes a foreign-owned LLC's entire tax life: from Form 5472 + pro forma 1120 to partnership filings (1065, K-1s, §1446 withholding).
Pro Forma Form 1120 Explained (for Foreign-Owned LLCs)
A foreign-owned single-member LLC files Form 5472 attached to a ‘pro forma’ Form 1120. Here’s what pro forma means, what’s filled in, and how it’s filed.