US LLC guide for foreign residents
Everything you need to know to form and manage a US LLC in compliance with tax regulations.
Select your country
Choose your country of residence to see the most relevant guide.
🌍 3 key obligations for residents of Generic guide
Detailed tax obligations
Form 5472 — IRS requirement for all foreign owners
Every LLC with non-US owners must file Form 5472 along with a pro-forma 1120 with the IRS by April 15 each year. The penalty for failure to file is $25,000 per year.
Tax obligations in your country of residence
Most countries require you to declare ownership stakes in foreign companies. We recommend consulting a local accountant with experience in international taxation to understand the specific obligations in your country.
Deadline calendar 2026
Key dates for your LLC if you are a resident of Generic guide.
Form 5472 + Pro-forma 1120
Annual IRS deadline
FBAR (FinCEN 114)
If the balance of US accounts exceeds $10,000
Step-by-step guide
Choose your Incorpo plan and complete the onboarding
Choose your Incorpo plan and complete the onboarding
Incorpo registers your LLC in Wyoming
Incorpo registers your LLC in Wyoming
Receive your EIN, Operating Agreement, and all documents
Receive your EIN, Operating Agreement, and all documents
Consult a local accountant for the tax obligations in your country
Consult a local accountant for the tax obligations in your country
Frequently asked questions — Generic guide
Do I have to pay taxes in the US?+
Do I need to declare the LLC in my country?+
What happens if I don't file Form 5472?+
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The Essential plan includes Form 5472, the compliance guide for Generic guide, and automatic deadline alerts.
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