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.
Get started with your filingWho 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
What this filing may involve
Every situation is different. The forms below commonly apply — your specific filing may vary.
- 1 Form 5472 — Information Return of a 25% Foreign-Owned US Corporation
- 2 Pro forma Form 1120 — filed as the vehicle to attach Form 5472
- 3 Form 1040-NR — if the LLC generates effectively connected income (ECI) taxable to you
- 4 Form W-7 — ITIN application if you don't have a US taxpayer identification number
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
How Nomadic.Tax works
AI-assisted preparation with licensed professional review — every time.
We classify your LLC to determine whether it generates ECI or operates purely as a pass-through
Our specialists prepare Form 5472 and the pro forma 1120, documenting all reportable transactions
If your LLC generates ECI, we prepare Form 1040-NR and advise on withholding obligations
A licensed CPA reviews and files your complete compliance package
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
[INSERT: customer testimonial, e.g. "e-commerce seller in Germany, saved money and stress using Nomadic.Tax"]
- e-commerce seller, Germany
Relevant plans
Choose the package that best fits your situation, or view all plans.
- ✓ LLC partnership return (Form 1065)
- ✓ Up to 2 owners, simple P&L and balance sheet
- ✓ K-1s prepared for owners
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.