My LLC made zero revenue. Do I still file?

Yes. Form 5472 is required even with zero revenue, as long as you had ANY reportable transaction (including the initial capital you put in to form the LLC).

Do I owe US income tax on my LLC's profits?

Generally no, if your LLC has no US trade or business and no US-source income. Profits flow through to you as the owner, taxable in your country of residence — not the US.

What if I have employees in the US?

Then you have significantly more requirements: payroll taxes (Form 941), worker's comp insurance, and likely state tax filings. Consult a CPA for that situation.

Form 5472 + 1120 filing service

Foreign-Owned US LLC Tax Filing Requirements

If you're a non-US person who owns a US single-member LLC, you have specific federal tax filing obligations even if your LLC made zero revenue. The main requirement is Form 5472 with a pro forma Form 1120, but there are other potential filings depending on your situation.

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Federal filings every foreign-owned US LLC needs

Form 5472 + pro forma Form 1120 is the universal requirement. Due April 15 each year (October 15 with extension). $25,000 penalty if missed. If your LLC has US-source income that's effectively connected with a US trade or business, you may also need to file a personal Form 1040-NR — but for most ecommerce/SaaS/consulting LLCs serving non-US customers, there's no US-source income to report.

State filings

Wyoming, Delaware, and New Mexico LLCs have no state income tax and require only an annual report ($60-$300 depending on state). Florida, Nevada, and Texas LLCs similarly have no state income tax. If you formed in a state with income tax (California, New York), you have additional state filing requirements regardless of where you live.

FBAR and FATCA

FBAR (Form 114) is filed by US persons with foreign financial accounts — generally NOT required for non-US owners of US LLCs. FATCA Form 8938 similarly applies to US persons, not foreign owners. The rare case where you need these: if your LLC has financial accounts in countries other than the US AND the LLC itself is treated as a US person (which it is for some federal tax purposes).

Do you need an ITIN?

Most foreign-owned LLC owners do NOT need an ITIN. Form 5472 lets you list your foreign tax ID (FTIN) instead. You only need an ITIN if you have US-source income requiring you to file Form 1040-NR personally.

Sales tax

If your LLC sells physical goods to US customers, you may have state sales tax obligations after crossing economic nexus thresholds (typically $100K in sales or 200 transactions in a state). Services and digital products are generally exempt in most states.

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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

My LLC made zero revenue. Do I still file?: Yes. Form 5472 is required even with zero revenue, as long as you had ANY reportable transaction (including the initial capital you put in to form the LLC).
Do I owe US income tax on my LLC's profits?: Generally no, if your LLC has no US trade or business and no US-source income. Profits flow through to you as the owner, taxable in your country of residence — not the US.
What if I have employees in the US?: Then you have significantly more requirements: payroll taxes (Form 941), worker's comp insurance, and likely state tax filings. Consult a CPA for that situation.