How much does a US LLC cost to keep each year if you live outside the US?

Delaware's Division of Corporations says every domestic LLC pays an annual tax of $400, with no annual report to file. The tax for the prior year is due on or before 1 June, there is no proration, and it is assessed if the company is active in the Division's records at any time from 1 January to 31 December.^[1] A late payment adds a $200 penalty plus 1.5% interest per month on tax and penalty.^[1][2]

New Mexico's LLC Act charges $50 to file the articles of organization, and its fee section lists no annual or periodic report fee.^[3] For Wyoming and every other state, our LLC fees by state table gives the yearly report fee or tax with the state source behind each row.

Both states require one. Delaware's Act has every LLC keep a registered office and a registered agent in Delaware,^[4] and New Mexico's has every LLC keep a registered office and a registered agent in New Mexico.^[3] The agent sets its own yearly fee, so it is a line to check on the agent's invoice rather than on the state's schedule. Our state annual report and registered agent renewal is $149 a year plus the state's own fee at cost.

A US LLC wholly owned by a foreign person files Form 5472 with a pro-forma Form 1120 for each tax year with a reportable transaction, such as money the owner puts in or takes out. It is due on the 15th day of the 4th month after the year ends, 15 April for a calendar year, and goes to the IRS by fax or mail.^[5] Form 7004 extends the time to file, generally by 6 months.^[6]

The instructions list no filing fee for the form. The cost is in the preparation and in the records behind it: the company keeps permanent books sufficient to establish that its return is correct, including records of its transactions with related parties, and the penalty for a form not filed when due is $25,000.^[5] Our Form 5472 guide explains each part.

• Filing only, $449 per tax year: Form 5472 with a pro-forma 1120, Form 7004 when more time is needed, and the owner transactions listed for Part V. Form 5472 is due every year your LLC has transactions with you, so we file it each year.
• Books + filing, $1,149 a year (books all year + that year's filing): you keep your own registered agent and state report.
• Full service, $1,249 a year plus the state's own fee at cost: everything in Books + filing, with the state annual report and the registered agent renewal.

A year that was missed is $399. We pass on exactly what the state charges, no markup, as its own line on your written quote. The yearly calendar lists every date.