Everything your US LLC files each year, on one calendar.
A foreign-owned US LLC answers to two offices: the IRS, for Form 5472 with its pro-forma 1120, and the state where it was formed, for its yearly report or tax. Here is each obligation, its date and what it covers.
Facts on this page last checked against official sources on
- Federal: 15 April for a calendar year
- State: set by your state
- Sources read 14 Oct 2026
In short
Each year it has a reportable transaction with its owner, the LLC files Form 5472 attached to a pro-forma Form 1120, by the 15th day of the 4th month after its tax year ends: 15 April for a calendar year, or generally 6 months later with Form 7004. Its state sets a yearly report, a yearly tax, or both. US income tax is a separate question that turns on effectively connected income, and FinCEN exempts US companies from BOI reporting.
Who receives what, and when.
| Obligation | Goes to | When | What it covers |
|---|---|---|---|
| Form 5472 + pro-forma 1120 | IRS, by fax or mail | 15th day of the 4th month after the tax year (15 April for a calendar year) | Transactions between the LLC and its owner and other related parties |
| Form 7004 (if more time is needed) | IRS, by fax or mail | By the regular due date | An automatic extension of time to file, generally 6 months |
| State yearly report or tax | The state where the LLC was formed | Set by the state (Delaware: on or before 1 June) | Keeping the company in good standing |
| Registered agent renewal | Your registered agent | Yearly, on your agent's date | The company's address for official notices in its state |
Form 5472, every year with a reportable transaction.
The IRS treats a US LLC wholly owned by a foreign person as a separate entity, classified as a corporation for the reporting rules in section 6038A. It has no income tax return to file as a disregarded entity, so it files a pro-forma Form 1120 with Form 5472 attached. The only Form 1120 information required is the company's name and address and items B and E on the first page.
A year with no reportable transactions of the types listed in Parts IV, V and VI of the form needs no Form 5472. Contributions to the company and distributions from it are Part V transactions, so most years have one. The Form 5472 guide explains each part.
The 15th day of the 4th month.
The Form 1120 instructions set a corporation's due date as the 15th day of the 4th month after its tax year ends, and the pro-forma 1120 with Form 5472 is due by that date, including extensions. The company uses its owner's US tax year or, when the owner has none, the calendar year.
Form 7004, sent by the regular due date to the same fax number or address used for the form, gives an automatic extension of time to file, generally 6 months. The IRS sends a notice only if it disallows an extension.
| Date | Obligation | Office |
|---|---|---|
| 15 Apr 2027 | Form 5472 + pro-forma 1120 for 2026, or Form 7004 by this date | IRS |
| 1 Jun 2027 | Delaware LLC annual tax for 2026 ($400) | Delaware |
| 15 Oct 2027 | Form 5472 + pro-forma 1120 for 2026, if Form 7004 was filed | IRS |
SAMPLE · NOT A CLIENT. A demo company; dates worked from the IRS and Delaware rules above.
The state sets its own yearly charge.
Each state sets its own yearly report, its own yearly tax, or both, with its own date and late charges. Delaware, from its own page: LLCs file no annual report and pay a $400 annual tax for the prior year on or before 1 June; a late payment adds a $200 penalty plus 1.5% interest per month on tax and penalty, and the tax is not prorated for part of a year.
| State | What the state's own page says | Source |
|---|---|---|
| Delaware | No annual report for an LLC. A $400 yearly tax, on or before 1 June; no proration. | Delaware Division of Corporations, read 23 Oct 2026 |
| Texas | Franchise tax: no tax due at or below $2,650,000 of annualized total revenue (2026 and 2027 reports); a Public Information Report or Ownership Information Report is still filed, due 15 May. | Texas Comptroller, read 23 Oct 2026 |
With full service or the state report add-on, the state's own fee is passed on at cost: we pass on exactly what the state charges, no markup, as its own line on your quote. For any other state, your quote lists the current yearly report and fee from the state's own schedule on the day we write it.
US income tax depends on effectively connected income.
Filing Form 5472 and owing US income tax are separate questions. The IRS taxes a foreign person on income effectively connected with a US trade or business, at the graduated rates that apply to US citizens and residents, after allowable deductions.
The IRS's own examples of a US trade or business include owning and operating a business in the US selling services, products or merchandise, selling inventory in the US, and performing personal services in the US. Where your work is done and where your goods are held are the facts that decide it, and we look at them on the call.
US companies are exempt from BOI reporting.
FinCEN's page says US companies are exempt from beneficial ownership information reporting and are no longer required to file BOI reports. Only certain foreign companies registered to do business in a US state report, and they report no US persons as beneficial owners. FinCEN issued a final rule making these exemptions permanent, after the interim final rule published on 26 March 2025.
Years already missed.
Each tax year has its own Form 5472. If earlier years are open, your quote lists each one with its own price, alongside the current year, and we prepare each one for you to approve. The penalty section of the Form 5472 guide explains the amounts the IRS instructions set.
The yearly filings, priced one by one.
Form 5472 is due every year your LLC has transactions with you, so we file it each year. This calendar and the Form 5472 guide explain each filing, and monthly US bookkeeping keeps the figures ready. State fees: we pass on exactly what the state charges, no markup, as its own line on your quote.
Yearly US filings
- Pro-forma 1120 with Form 5472 attached
- Owner transactions listed for Part V
- Form 7004 when more time is needed
- State annual report and registered agent renewal, when you add them
Yearly filing questions.
Answered from the official pages listed under Sources, with the date we read them.
My LLC had no income. Does it still file Form 5472?
The test is reportable transactions, not income. Money you put into the company or take out of it is a Part V transaction, so a year with either has a Form 5472, even with no sales.
Can Form 5472 be filed electronically?
For a foreign-owned US LLC, the instructions say the form goes by fax or mail, with Form 7004 sent the same way.
Is the state annual report the same as the federal filing?
They go to different offices. The state report or tax keeps the company in good standing with its state; Form 5472 goes to the IRS. Each has its own date.
Does my LLC owe US income tax?
Only on income effectively connected with a US trade or business. The IRS examples include selling inventory in the US and personal services performed in the US. The call is where we look at your facts.
Sources
- IRS — Instructions for Form 5472 (Rev. December 2024) · read 14 Oct 2026
- IRS — Instructions for Form 1120: when to file · read 14 Oct 2026
- IRS — Instructions for Form 7004 (Rev. December 2025) · read 14 Oct 2026
- IRS — Effectively connected income (ECI) · read 14 Oct 2026
- FinCEN — Beneficial ownership information reporting · read 14 Oct 2026
- Delaware Division of Corporations — LLC, LP and GP annual tax · read 23 Oct 2026
- Texas Comptroller — Franchise tax (rates, thresholds, due dates) · read 23 Oct 2026
- Texas Comptroller — Public Information Report and Ownership Information Report · read 23 Oct 2026
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