Top Accounting Firm
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For owners outside the United States

Accounting for Foreign-Owned U.S. LLCs

Run a U.S. LLC from anywhere. Top Accounting Firm forms your LLC, gets your EIN without an SSN, keeps your books and prepares the yearly Form 5472 with the pro forma Form 1120 that the IRS requires from foreign-owned single-member LLCs, so the U.S. paperwork is handled while you run the business.

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What we cover

Everything a foreign-owned U.S. LLC needs, in one place

Forming a U.S. LLC from abroad is the easy part. The yearly IRS reporting that comes after is where most foreign owners need help: a foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120, by fax or mail, and the IRS penalty for not filing it is $25,000.

We handle the formation, the EIN, the books and the yearly filings together, so the transactions on your Form 5472 match your bank records. Our Form 5472 guide explains who files, the deadline and how it is sent.

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U.S. LLC formation in any state
EIN for owners without an SSN or ITIN
Form 5472 and pro forma Form 1120 preparation
Form 7004 extensions, faxed or mailed
Monthly bookkeeping and reconciliations
Business tax returns
Help choosing Wyoming, Delaware or Texas
Operating agreement guidance
Registered agent guidance
State annual report and compliance support
Who we work with

Built for owners outside the U.S.

Non-U.S. foundersE-commerce sellersFreelancersConsultantsAgenciesSaaS foundersSingle-member LLCsMulti-member LLCs

Whether you sell to U.S. customers, invoice U.S. clients or need a U.S. company and bank account, we set up the LLC correctly and take care of its yearly IRS and state filings.

FAQ

Foreign-owned LLC questions, answered

Something we didn't cover? Ask us directly and we'll get back to you within one business day.

Does my foreign-owned LLC need to file Form 5472?
If one foreign person owns your U.S. single-member LLC, the LLC files Form 5472 with a pro forma Form 1120 for each tax year it has reportable transactions with you or another related party. Money you put into the LLC or take out of it counts. Our Form 5472 guide explains the rules.
When is Form 5472 due?
For a calendar-year LLC, the 2026 Form 5472 and pro forma Form 1120 are due April 15, 2027. With a Form 7004 extension sent on time, the deadline moves to October 15, 2027.
Can Form 5472 be filed online?
No. The IRS requires a foreign-owned U.S. disregarded entity to fax or mail Form 5472, and the extension form as well. We prepare the forms and send them the way the IRS requires.
Can I get an EIN without an SSN or ITIN?
Yes. Non-U.S. owners apply with Form SS-4 by fax, mail or phone instead of online. We prepare the form and can act as your third-party designee. See how a non-U.S. resident gets an EIN.
Which state should I form my LLC in?
It depends on your plans. Wyoming and Texas cost little to keep each year, while Delaware charges a $400 annual LLC tax. Read Wyoming vs. Delaware vs. Texas, or book a consultation and we will compare them for your business.
Do I need to live in the U.S. to own a U.S. LLC?
No. You can form and run a U.S. LLC from abroad. The state requires a registered agent with a street address in that state.

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Own a U.S. LLC from outside the U.S.?

Book a free consultation. We will look at your LLC, tell you which filings it needs and when they are due, and take them off your plate.

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