Does Delaware notify the IRS about my LLC?

Delaware reports the LLC at formation when you got your EIN. Annual federal filings (including Form 5472) are your responsibility going forward.

Is the Delaware franchise tax separate from Form 5472?

Yes. The $300 Delaware franchise tax is paid to the Delaware Division of Corporations. Form 5472 is filed with the IRS. They're completely separate.

Can I move my LLC from Delaware to Wyoming to avoid the franchise tax?

Yes, via domestication. But Form 5472 still applies to whichever state you're in. The federal filing requirement doesn't change.

Form 5472 + 1120 filing service

Delaware LLC Form 5472 Filing Guide

Delaware is the #2 most popular state for foreign-owned US LLCs after Wyoming. Stripe Atlas defaults to Delaware. If you formed a Delaware LLC and you're not a US person, you must file IRS Form 5472 with pro forma Form 1120 every year — even if your LLC had zero revenue.

100% money-back if we fail to submit · 15-minute filing

Why Delaware?

Delaware's appeal: well-developed business law, the Chancery Court for business disputes, brand recognition with US investors. Stripe Atlas chose it as the default for its incorporation product. Downsides for solo foreign owners: Delaware has a $300/year franchise tax for LLCs (higher than Wyoming's $60). It also requires more disclosure than Wyoming.

Delaware-specific tax timeline

April 15 — Federal Form 5472 + pro forma Form 1120 due (filed with the IRS, not Delaware) June 1 — Delaware Annual LLC Franchise Tax due ($300/year, filed with Delaware Division of Corporations) Delaware has NO state income tax on LLCs that don't conduct business in Delaware (which is most foreign-owned LLCs).

Stripe Atlas LLCs

If you used Stripe Atlas to incorporate, your LLC is most likely Delaware. Stripe Atlas provides excellent help with formation, but they explicitly do NOT handle Form 5472 — that's your responsibility. We handle Form 5472 specifically for foreign-owned Stripe Atlas LLCs. Same flat $49 + $19 fax fee, same 15-minute filing process.

Filing Form 5472 for your Delaware LLC

Identical to filing for any other state: 1. Gather LLC info (legal name, EIN, Delaware registered agent address) 2. Gather your owner info (legal name, FTIN, country of residence) 3. Add up year-end financials 4. Fill and sign the forms 5. Fax to the IRS Ogden PIN Unit at +1-855-887-7737 Delaware doesn't change the federal process at all.

Skip the work — file in 15 minutes.

We generate every form, you sign one PDF, we fax it to the IRS Ogden PIN Unit. Flat $49.00 + $19.00 fax delivery.

Filled IRS Form 5472 + pro forma 1120
Reasonable cause statement (if late)
Faxed to IRS Ogden PIN Unit
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Frequently asked questions

Does Delaware notify the IRS about my LLC?: Delaware reports the LLC at formation when you got your EIN. Annual federal filings (including Form 5472) are your responsibility going forward.
Is the Delaware franchise tax separate from Form 5472?: Yes. The $300 Delaware franchise tax is paid to the Delaware Division of Corporations. Form 5472 is filed with the IRS. They're completely separate.
Can I move my LLC from Delaware to Wyoming to avoid the franchise tax?: Yes, via domestication. But Form 5472 still applies to whichever state you're in. The federal filing requirement doesn't change.