--- title: "US LLC Filing Checker" description: "Free checker for founders outside the US. Answer 8 questions and see every US filing your LLC or corporation owes: Form 5472, state annual reports, 1099s and FBAR, with due dates, fees and fines." url: https://filingchecker.com/ --- For founders outside the US # Your US company owes filings even when it earns nothing. Formation services set up your LLC and stop there. Answer 8 questions and see the main federal filings and your formation state's yearly filings, with the due date, the fee and the fine for missing it. - $25,000 The fine for one missing Form 5472. A single-owner LLC owned from outside the US usually files one every year. - 15 Apr 2027 Form 5472 and the pro forma 1120 for 2026 are due. They can't be e-filed, only faxed or mailed. - $0 The cost of a BOI report: since March 2025, companies formed in the US no longer file one. - $2,000 The new 1099-NEC threshold for payments to US contractors in 2026, up from $600. **US filing check** Free · no sign-up · runs in your browser **1** What kind of company? LLC, one owner LLC, 2+ owners Corporation (C corp) An LLC that chose to be taxed as a corporation (Form 8832) counts as a corporation here. **2** State formed in **3** Formed in **4** Year to check **5** Are all owners outside the US? Yes, nobody is a US citizen, green-card holder or US resident No, at least one is **6** Did any money or services move between you and the company this year? Yes Not sure No, none at all Counts: putting money in, taking money out, paying its state or agent fees yourself, lending to it, or it paying you. **7** Paid US contractors directly? No Yes By bank transfer, to US people or US non-corporate firms. Card, PayPal and Stripe payments don't count. **8** Company accounts outside the US over $10,000 total? No Not sure Yes At any point in the year, in the company's name, at a non-US bank or provider. The company has a US office, staff, warehouse or stock, or someone in the US who signs deals for it I may have missed filings in earlier years Your checklist is worked out in your browser. We only count each check: company type, state and tax year. [Privacy](https://filingchecker.com/privacy) Why founders miss these ## The rules hit hardest when nothing happens. Most non-US founders assume "no US income" means "nothing to file". For a foreign-owned LLC, the IRS cares about money moving between you and the company, not profit. Federal ### Form 5472 Reports every transaction between a foreign owner and the LLC. Paying the formation fee counts. $25,000 if missed. State ### Annual report or tax Delaware's $300 on 1 June, Wyoming's report in your formation month, Florida's by 1 May. Miss them and the company is dissolved. Contractors ### Form 1099-NEC Only for US contractors you pay directly, from $2,000 a year in 2026. Contractors abroad need none. Accounts ### FBAR If the company holds over $10,000 in accounts outside the US at any point, it files a free FBAR online. Questions ## What founders ask ### Do I need to file Form 5472 if my LLC had no income? Usually yes. A single-owner LLC owned from outside the US files Form 5472 with a pro forma Form 1120 for any year with a reportable transaction. Putting money in, taking money out or paying the LLC's fees yourself all count. Income doesn't matter. See the [Form 5472 guide](https://filingchecker.com/form-5472). ### Can I file Form 5472 myself? Many founders do. It can't be e-filed: you fax it to the IRS on 855-887-7737 or mail it to the IRS in Ogden, Utah. The company needs an EIN. If your company has US staff, an office or stock, or more than one owner, use a professional. ### My formation service said I'm covered. Am I? Check what your plan includes. Many formation plans cover the registered agent and state report but not the federal Form 5472, which is often sold as a separate tax package. ### Does my LLC need a BOI report? No. Since March 2025, companies formed in the US are exempt from beneficial ownership reporting. Only companies formed abroad and registered in a US state still file. ### Do I pay US income tax? Often not, if the company has no US office, staff, stock or agent and you work from abroad. But your home country probably taxes the profit. If you have any US presence, ask a professional about "effectively connected income". ### What should I give Stripe or US clients? For a single-owner LLC owned from outside the US, the owner usually gives a Form W-8BEN (individuals) because the LLC is "disregarded". It isn't filed with the IRS; the payer keeps it. ### I missed earlier years. What now? File the late returns as soon as you can, before the IRS writes to you. The $25,000 Form 5472 fine can only be removed by showing reasonable cause. The [penalty relief kit](https://filingchecker.com/form-5472-penalty-relief) shows your options and drafts the statement; for large penalties, get a professional too.