Free tool
Foreign-owned LLC compliance calendar.
A foreign-owned single-member LLC has one federal filing of its own each year: Form 5472 attached to a pro forma Form 1120, due the 15th day of the 4th month after its tax year ends — 15 April for a calendar year, or 15 October with a timely Form 7004. On top of that comes its state's annual tax or report. US-formed LLCs no longer file FinCEN BOI reports.
Enter your state and formation date to get every date for the next 18 months, each with its official source, as a list you can share or add to your calendar. Comparing states first? See LLC annual fees by state.
Your deadlines
Build your compliance calendar
Choose your state and formation date to list every federal and state deadline for the next 18 months.
Have us file your Form 5472Federal deadlines
Which federal deadlines apply to a foreign-owned LLC?
One return a year: Form 5472 attached to a pro forma Form 1120, filed by fax or mail. The optional Form 7004 extension is the only other federal date the calendar lists.
Form 5472 + pro forma Form 1120
Due the 15th day of the 4th month after the LLC's tax year ends — 15 April for a calendar year. The first, short year from formation counts too.
IRS — Instructions for Form 1120 (2025), When To FileForm 7004 extension
Filed by the original due date, it adds 6 months — 15 October for a calendar year. Write "Foreign-owned U.S. DE" across the top and fax or mail it.
IRS — Instructions for Form 7004 (Rev. December 2025)Weekends and holidays
A federal date that falls on a Saturday, Sunday or District of Columbia legal holiday moves to the next business day.
26 U.S.C. § 7503 — weekend and legal-holiday ruleJune 30 fiscal years
Tax years ending 30 June and beginning before 2026 are due the 15th day of the 3rd month, with a 7-month extension. From 2026 they follow the normal rule.
Pub. L. 114-41 § 2006(a)(3)(B) — June 30 fiscal-year transitionState deadlines
When is each state's annual fee or report due?
The recurring state filing for a domestic LLC in the ten states foreign owners use most. Amounts, penalties and sources are on the fees page.
| State | What is due | When | Amount |
|---|---|---|---|
| California | Annual LLC tax (FTB 3522) | 15th day of the 4th month of the tax year (15 April for a calendar year) | $800 + fee if income ≥ $250k |
| Colorado | Periodic report | Last day of the 2nd month after the anniversary month | $25 |
| Delaware | Annual LLC tax | 1 June each year, for the previous year | $400 |
| Florida | Annual report | 1 January – 1 May each year | $138.75 |
| Montana | Annual report | 1 January – 15 April each year | $20 (waived if on time in 2026–2027) |
| Nevada | Annual list + state business license | Last day of the anniversary month | $350 ($150 + $200) |
| New Mexico | None | No recurring state filing | $0 |
| New York | Biennial statement | Every 2 years, in the month the LLC was formed | $9 every 2 years |
| Texas | Franchise tax report + Public Information Report | 15 May each year | $0 tax if revenue ≤ $2.65M |
| Wyoming | Annual report + license tax | 1st day of the anniversary month | $60 minimum |
Worked example
What does the calendar show for a Wyoming LLC?
A Wyoming LLC formed on 10 March 2024, calendar tax year, no extension — deadlines for 18 months from 29 September 2026.
Wyoming: Annual report + license tax · $60, or $0.0002 per $1 of Wyoming assets if greater
On or before the first day of the month the LLC was formed, every year — the first one in the year after formation.
Form 5472 + pro forma Form 1120 due
Tax year 1 January 2026 – 31 December 2026. Fax or mail it to the IRS — or file Form 7004 by this date to extend to 15 October 2027. Required if the LLC had a reportable transaction with its foreign owner or another related party in that year — formation costs paid by the owner and owner contributions or withdrawals count.
Wyoming: Annual report + license tax · $60, or $0.0002 per $1 of Wyoming assets if greater
On or before the first day of the month the LLC was formed, every year — the first one in the year after formation.
Is there a BOI deadline?
No. FinCEN's interim final rule published on 26 March 2025 exempted every company created in the United States from beneficial ownership information (BOI) reporting, and a final rule issued on 11 August 2026 (effective 14 August 2026) made that permanent. A US-formed LLC with a foreign owner therefore has no BOI report to file. Companies formed outside the US that register to do business in a US state are still reporting companies.
FinCEN — Beneficial Ownership Information ReportingMethod
How we calculate this
The LLC's first tax year runs from its formation date to the first year end you choose; each later year is twelve months. For every year we take the 15th day of the 4th month after the year end (the Form 1120 due date the Form 5472 instructions point to), add 6 months when you plan a Form 7004, and move any Saturday, Sunday or District of Columbia holiday to the next business day. This is the same date logic as our Form 5472 deadline calculator.
State dates come from each state's own rule — a fixed date, the LLC's anniversary month, or the start of its tax year — using the formation date you enter. Filings that depend on revenue or income we don't ask about are listed under “Also check” instead of being dated.
- IRS — Instructions for Form 5472 (Rev. December 2024)
- IRS — Instructions for Form 1120 (2025), When To File
- IRS — Instructions for Form 7004 (Rev. December 2025)
- 26 U.S.C. § 7503 — weekend and legal-holiday rule
- Pub. L. 114-41 § 2006(a)(3)(B) — June 30 fiscal-year transition
- FinCEN — Beneficial Ownership Information Reporting
- State sources: see LLC annual fees by state.
Last reviewed 29 September 2026.
Fees and dates change — confirm with the IRS or the state before you file or pay. General information, not personalised tax planning. For advice on your own situation, speak to a tax professional.
FAQ
Questions about foreign-owned LLC deadlines
What is the Form 5472 deadline for a foreign-owned LLC?▾
The 15th day of the 4th month after the LLC's tax year ends — 15 April for a calendar-year LLC. A timely Form 7004 extends it by 6 months, to 15 October. Weekend and holiday dates move to the next business day.
Does my LLC use a calendar year or a fiscal year?▾
The IRS says a foreign-owned disregarded LLC uses its owner's US tax year or, if the owner has none, the calendar year. If the owner has no US tax year, the LLC's year ends 31 December.
Does a foreign-owned LLC still need to file a BOI report?▾
No. FinCEN exempted every US-formed company from BOI reporting in its March 2025 interim final rule and made that permanent in a final rule effective 14 August 2026. Foreign-formed companies registered in a US state are the exception.
Do I file Form 5472 for the year the LLC was formed?▾
Usually yes. The first tax year runs from the formation date to the first year end, and money the owner put in or paid to set up the LLC is a reportable transaction for that year.
Are the state dates moved for weekends too?▾
Not by the calendar. It shows each state's date as the state publishes it; only federal dates are moved under the IRS weekend and holiday rule. Where a state allows the next business day, as Texas and California do, the entry says so — otherwise pay by the date shown.
How do I add these deadlines to Google Calendar or Outlook?▾
Use "Add to calendar (.ics)". The file adds each deadline as an all-day event with a 14-day reminder and a link to the official source; Google Calendar, Apple Calendar and Outlook all import it.
Take the federal deadline off your list.
We prepare your Form 5472 and pro forma Form 1120, have it reviewed, and fax it to the IRS — from $149.