✓FilingChecker

For founders outside the US

Your US company owes filings even when it earns nothing.

Formation services set up your LLC and stop there. Answer 8 questions and see every federal and state filing it owes for the year, with the due date, the fee and the fine for missing it.

  • $25,000The fine for one missing Form 5472. A single-owner LLC owned from outside the US usually files one every year.
  • 15 Apr 2027Form 5472 and the pro forma 1120 for 2026 are due. They can't be e-filed, only faxed or mailed.
  • $0The cost of a BOI report: since March 2025, companies formed in the US no longer file one.
  • $2,000The new 1099-NEC threshold for payments to US contractors in 2026, up from $600.
US filing check Free · no sign-up · runs in your browser
1What kind of company?
An LLC that chose to be taxed as a corporation (Form 8832) counts as a corporation here.
5Are all owners outside the US?
6Did any money or services move between you and the company this year?
Counts: putting money in, taking money out, paying its state or agent fees yourself, lending to it, or it paying you.
7Paid US contractors directly?
By bank transfer, to US people or US non-corporate firms. Card, PayPal and Stripe payments don't count.
8Company accounts outside the US over $10,000 total?
At any point in the year, in the company's name, at a non-US bank or provider.
Nothing you enter leaves your browser.

Why founders miss these

The rules hit hardest when nothing happens.

Most non-US founders assume "no US income" means "nothing to file". For a foreign-owned LLC, the IRS cares about money moving between you and the company, not profit.

Federal

Form 5472

Reports every transaction between a foreign owner and the LLC. Paying the formation fee counts. $25,000 if missed.

State

Annual report or tax

Delaware's $300 on 1 June, Wyoming's report in your formation month, Florida's by 1 May. Miss them and the company is dissolved.

Contractors

Form 1099-NEC

Only for US contractors you pay directly, from $2,000 a year in 2026. Contractors abroad need none.

Accounts

FBAR

If the company holds over $10,000 in accounts outside the US at any point, it files a free FBAR online.

Questions

What founders ask

Do I need to file Form 5472 if my LLC had no income?

Usually yes. A single-owner LLC owned from outside the US files Form 5472 with a pro forma Form 1120 for any year with a reportable transaction. Putting money in, taking money out or paying the LLC's fees yourself all count. Income doesn't matter. See the Form 5472 guide.

Can I file Form 5472 myself?

Many founders do. It can't be e-filed: you fax it to the IRS on 855-887-7737 or mail it to the IRS in Ogden, Utah. The company needs an EIN. If your company has US staff, an office or stock, or more than one owner, use a professional.

My formation service said I'm covered. Am I?

Check what your plan includes. Many formation plans cover the registered agent and state report but not the federal Form 5472, which is often sold as a separate tax package.

Does my LLC need a BOI report?

No. Since March 2025, companies formed in the US are exempt from beneficial ownership reporting. Only companies formed abroad and registered in a US state still file.

Do I pay US income tax?

Often not, if the company has no US office, staff, stock or agent and you work from abroad. But your home country probably taxes the profit. If you have any US presence, ask a professional about "effectively connected income".

What should I give Stripe or US clients?

For a single-owner LLC owned from outside the US, the owner usually gives a Form W-8BEN (individuals) because the LLC is "disregarded". It isn't filed with the IRS; the payer keeps it.

I missed earlier years. What now?

File the late returns as soon as you can, before the IRS writes to you. The $25,000 Form 5472 fine can only be removed by showing reasonable cause, so get a professional to help with the statement.