Does filing pro forma 1120 mean my LLC owes US corporate income tax?

No. The pro forma 1120 is procedural only. Your LLC remains a disregarded entity for tax purposes and doesn't pay US corporate income tax.

Do I file a state Form 1120?

Only if you formed in a state with corporate income tax (California, New York, etc.). Wyoming, Delaware, Florida, Nevada, and Texas have no state corporate income tax.

Can I file Form 1120 electronically (e-file)?

No. Foreign-owned disregarded entities are excluded from e-filing for Form 1120 and Form 5472. Fax or mail only.

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Form 1120 for Foreign-Owned LLCs

If you're a non-US person who owns a US single-member LLC, you must file Form 1120 — but in a special "pro forma" version. Almost every field stays blank. The 1120 exists only as an envelope for Form 5472 (the form that actually matters). Here's exactly how it works and what to file.

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Why a foreign-owned LLC files 1120 at all

Your LLC is a "disregarded entity" by default — meaning it doesn't pay corporate income tax. So why file Form 1120 (the corporate income tax return)? Because IRS regulations require Form 5472 to be attached to a tax return. For foreign-owned disregarded entities, the IRS picked Form 1120 as the procedural attachment vehicle. So you file a pro forma (mostly blank) 1120 as the cover sheet for your Form 5472. This does NOT make your LLC subject to US corporate tax. The pro forma 1120 is paperwork only.

Boxes you fill in

Page 1, header section: • Entity name • EIN • US business address • Date of incorporation • Total assets at year-end (Schedule L, line 15, column (d)) Write "Foreign-Owned U.S. DE" at the top of page 1. That's it. Don't fill in income, deductions, or tax calculations.

Boxes you LEAVE BLANK

• Income (lines 1-11) • Deductions (lines 12-29) • Tax computation (lines 30-37) • Most schedules — A, C, D, J, K, M-1, M-2 are all blank This isn't a mistake or oversight. The IRS instructions explicitly state pro forma 1120 for foreign-owned DEs is filed with these sections empty. Filling them in could incorrectly trigger US corporate income tax.

Signing the pro forma 1120

The signature line at the bottom of page 1 must be signed by you (the owner) in pen — not digitally. Title yourself "Member" or "Owner." Date the form. The date should match when you actually sign, not the tax year end.

Filing the package

1. Attach Form 5472 (with Part V supporting statement) behind your signed pro forma 1120 2. Fax everything to the IRS Ogden PIN Unit at +1-855-887-7737 3. Keep the fax confirmation receipt as proof of filing Do NOT mail Form 1120 to the regular IRS processing center. The Ogden PIN Unit is the only correct destination for foreign-owned DE filings.

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Frequently asked questions

Does filing pro forma 1120 mean my LLC owes US corporate income tax?: No. The pro forma 1120 is procedural only. Your LLC remains a disregarded entity for tax purposes and doesn't pay US corporate income tax.
Do I file a state Form 1120?: Only if you formed in a state with corporate income tax (California, New York, etc.). Wyoming, Delaware, Florida, Nevada, and Texas have no state corporate income tax.
Can I file Form 1120 electronically (e-file)?: No. Foreign-owned disregarded entities are excluded from e-filing for Form 1120 and Form 5472. Fax or mail only.