JURISDICTION/US AUTHORITY/IRS TAX YEAR/2025 CLUSTER/US

US Tax Filing for Non-Resident Owned US LLCs

Non-US persons who own a US LLC face a distinct set of filing obligations. As a foreign-owned disregarded entity, your LLC must file Form 5472 and a pro forma 1120 each year. If your LLC is engaged in a US trade or business, you may also face effectively connected income (ECI) tax and withholding obligations. Understanding which category applies to your LLC is the starting point.

Start your return

APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ Non-US citizens or non-US residents who own a US single-member LLC

✓ Foreign individuals using a US LLC for e-commerce, consulting, or online services

✓ Non-residents whose LLC may be engaged in a US trade or business (generating ECI)

✓ Foreign LLC owners who have not yet filed Form 5472 for prior years

FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

Form 5472 — Information Return of a 25% Foreign-Owned US Corporation

Pro forma Form 1120 — filed as the vehicle to attach Form 5472

Form 1040-NR — if the LLC generates effectively connected income (ECI) taxable to you

Form W-7 — ITIN application if you don't have a US taxpayer identification number

DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ LLC operating agreement and EIN (Employer Identification Number)

■ Records of all transactions between you and the LLC (contributions, distributions, payments)

■ Bank statements for the LLC's US bank account

■ Records of any US-source income the LLC generated

■ Passport or government ID of the foreign owner

PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

INFORMATION

We classify your LLC to determine whether it generates ECI or operates purely as a pass-through

DOCUMENTS

Our specialists prepare Form 5472 and the pro forma 1120, documenting all reportable transactions

AI PREPARATION

If your LLC generates ECI, we prepare Form 1040-NR and advise on withholding obligations

PROFESSIONAL REVIEW / E-FILE

A licensed CPA reviews and files your complete compliance package

PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ Whether your LLC generates ECI depends on the nature of your business and customers — this classification drives your filing obligations

ⓘ FDAP income (fixed, determinable, annual, or periodic US-source income) is subject to 30% withholding unless reduced by treaty

ⓘ Form 5472 penalties of $25,000 per year apply regardless of whether ECI exists

Relevant plans

Choose the package that best fits your situation, or view all plans.

US LLC Partnership

$399

For simple LLC partnerships you own, filed on top of your personal return.

✓LLC partnership return (Form 1065)
✓Up to 2 owners, simple P&L and balance sheet
✓K-1s prepared for owners

Start your return

REFERENCE/COMMON QUESTIONS

Frequently asked questions about US Tax Filing for Non-Resident Owned US LLCs

Does a non-resident's US LLC pay US income tax?

It depends on whether the LLC generates 'effectively connected income' (ECI) — income from a US trade or business. If it does, the foreign owner is taxed on that ECI through Form 1040-NR. If the LLC only generates FDAP income, withholding tax (typically 30%) applies instead.

What if my LLC only provides services to non-US clients?

If your LLC provides services entirely outside the US and has no US customers or US-based operations, the income may not be US-source ECI, meaning you may owe no US income tax. However, Form 5472 must still be filed to report transactions between you and the LLC.

Do I need a US tax ID (ITIN or SSN) to file?

Yes, an ITIN (Individual Taxpayer Identification Number) is required to file as a non-resident. We can assist with the ITIN application process alongside your tax filing.

Who is this for?

Browse by your situation for tailored guidance and the right package.

US Business Owners Abroad Non-US residents operating a US LLC who need annual compliance filings. See who this is for →

Related filing services

Form 5472 Filing for Foreign-Owned US LLCs → View filing service FBAR Filing — FinCEN Form 114 → View filing service US Expat Tax Filing → View filing service Form 1040-NR for Nonresident Aliens → View filing service