US tax guide for non-US owners of a US LLC
A practical guide to the key filing obligations for non-US residents who own a US LLC.
What you should know as an LLC owner
No federal tax on non-US income
If you live outside the US and do not have US-source income, you generally do not owe US federal income tax.
Annual filing is still mandatory
Even when no tax is due, you still need the required informational filing. Missing it can be very expensive.
US-source income can change the picture
If you have effectively connected US income, different tax rules can apply.
Wyoming has no state income tax
Wyoming does not impose state income tax on companies or individuals.
US tax estimator
Estimate your possible US tax exposure as a non-US LLC owner
Remote services delivered from outside the US to US clients are often treated differently from direct US-source operating income
Estimated results
US-source income
$0
Non-US income
$50,000
Estimated federal tax
$0
Effective tax rate
0.0%
$0 federal tax
If your income is entirely non-US source, no federal income tax may be due in common cases
Required forms:
- Form 5472 + Pro Forma 1120
This content is for education and general information only and does not constitute legal or tax advice. Tax outcomes depend on your specific facts. Speak with a qualified accountant or tax adviser before making decisions.
Important filing dates
Form 5472 + 1120 deadline
The main informational filing deadline for many foreign-owned single-member LLCs.
Automatic extension for non-residents
Non-residents often receive a two-month automatic extension.
Extended filing deadline
An additional extension may be requested through the relevant IRS form.
Tax year starts
The US tax year usually runs from January 1 to December 31.
Common questions about US LLC tax
Important note: This content is for education and general information only and does not constitute legal or tax advice. Tax outcomes depend on your specific facts. Speak with a qualified accountant or tax adviser before making decisions.
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