Forms library
Every form, one map
Fourteen forms cover essentially everything a foreign-owned LLC and its owner will meet. For each: who files it, what triggers it, when it's due, what skipping it costs, and what to do after filing. Not sure which rows are yours? Run the 60-second self-check.
The company’s own filings
Filings the LLC itself owes. The first two apply to virtually every foreign-owned single-member LLC, every year.
| Form | What it does | Who files / when triggered | Deadline | If skipped | After filing |
|---|---|---|---|---|---|
| Form 5472 Official page ↗ | Reports transactions between the LLC and its foreign owner / related parties | U.S. LLC ≥25% foreign-owned with any reportable transaction (forming and funding count) | April 15 (extendable to Oct 15) | $25,000 per return, escalating after IRS notice | Keep proof of fax/mail + records; repeat every year · service |
| Pro forma 1120 Official page ↗ | Cover page that carries the 5472 — no tax computed | Same filer — it is the 5472’s required wrapper | With the 5472 | A 5472 without it is an incomplete filing | Stays stapled to the 5472 in your records · service |
| Form 7004 Official page ↗ | Six-month extension for the 5472 + 1120 package | Any filer needing more time | By April 15 — never retroactive | No extension; late-filing exposure begins | Calendar Oct 15; file well before it · service |
| Form 1065 + K-1s Official page ↗ | Partnership return — the regime for multi-member LLCs | Any LLC with 2+ members (foreign partners add §1446 withholding via Forms 8804/8805) | March 15 | Per-partner, per-month late penalties | K-1s feed each member’s own return |
| Form 8832 Official page ↗ | Entity classification election (e.g. LLC electing corporate taxation) | Only entities deliberately changing tax status — rare for sellers | Per election timing rules | Default classification simply continues | The elected regime’s returns replace the default ones |
Numbers & registrations
One-time applications that everything else depends on.
| Form | What it does | Who files / when triggered | Deadline | If skipped | After filing |
|---|---|---|---|---|---|
| Form SS-4 (EIN) Official page ↗ | The company’s federal tax ID application | Every new U.S. entity — no SSN required for a foreign responsible party | Once, right after formation | No banking, no platforms, no filings — everything stalls | Keep the CP575 letter permanently; banks ask for it for years · service |
| Form W-7 (ITIN) Official page ↗ | Personal U.S. tax ID for non-SSN individuals | Owners who personally appear on a U.S. return (1040-NR, some treaty claims) — not LLC ownership alone | With the return that needs it | That return can’t process cleanly; refunds stall | Use it on every personal filing; unused 3 years = expires · service |
| Form 8822-B Official page ↗ | Tells the IRS the company’s address or responsible party changed | Any EIN holder whose details changed | Within 60 days (responsible party); immediately in practice for addresses | No fine — but notices go to the dead address and still count | Update state + banks too; verify on next IRS letter · service |
Certificates you hand to platforms & payers
Not filed with the IRS by you — given to whoever pays you, so they withhold correctly.
| Form | What it does | Who files / when triggered | Deadline | If skipped | After filing |
|---|---|---|---|---|---|
| W-8BEN Official page ↗ | Certifies a foreign individual’s status to a U.S. payer | Non-resident individuals behind platform accounts | At onboarding; expires after ~3 years or when facts change | Default maximum withholding or frozen payouts | Expect re-certification requests; keep facts current |
| W-8BEN-E Official page ↗ | Same job, for foreign entities | Non-U.S. companies holding the account | Same rhythm as W-8BEN | Same: default withholding | Same; entity changes trigger refresh |
| W-9 Official page ↗ | The U.S.-person equivalent — and what you collect from U.S. contractors | U.S. persons; you request it from every U.S. freelancer you pay | Before the first payment | January 1099 season becomes a TIN chase | Feeds your 1099-NEC filings |
The owner’s personal filings
Conditional on your facts — assessed, not assumed.
| Form | What it does | Who files / when triggered | Deadline | If skipped | After filing |
|---|---|---|---|---|---|
| Form 1040-NR Official page ↗ | The non-resident’s personal U.S. income tax return | Owners with U.S. rental income, U.S. wages, a taxable-ECI conclusion, or a refund claim | April 15 (with U.S. wages) / June 15 (without); Form 4868 extends paperwork to Oct 15 | Percentage penalties + interest on tax due; refunds forfeited | Keep mailing proof; reuse the ECI analysis while facts hold · service |
| FinCEN 114 (FBAR) Official page ↗ | U.S. persons report foreign financial accounts | U.S. persons over $10,000 aggregate — including a U.S.-formed LLC with its own foreign accounts | April 15, auto-extended to Oct 15 | Five-figure non-willful penalties; worse if willful | Keep the BSA confirmation; recheck the threshold yearly · service |
Forms your company issues to others
You are the sender, not the recipient.
| Form | What it does | Who files / when triggered | Deadline | If skipped | After filing |
|---|---|---|---|---|---|
| 1099-NEC Official page ↗ | Reports $600+ paid to U.S. non-employee contractors | Any LLC — foreign-owned included — paying U.S.-based freelancers | January 31, to contractor and IRS — no auto-extension | Tiered per-form penalties, uncapped for disregard | Store with W-9s; confirm contractor received their copy |
Reading the map: the two rows that apply to almost everyone are Form 5472 + pro forma 1120 and your state annual report (state-side, so not in this federal table — covered here). Every other row has a trigger — the self-check tells you which ones fire for your facts, and the calendar counts down the dates.
FAQ
Forms questions, answered
Which forms does a typical foreign-owned single-member LLC file every year?
Two constants: Form 5472 attached to a pro forma 1120 (April 15, federal) and the state annual report. Everything else — 1040-NR, 1099-NEC, FBAR, W-7 — depends on specific facts and triggers.
Which of these forms carries the biggest penalty?
Form 5472: $25,000 per missed return, with a further $25,000 per 30 days after an IRS notice ages 90 days. FBAR penalties can also reach five figures and beyond for willful cases.
Which forms are never filed with the IRS at all?
The W-8 and W-9 series — they are certificates you hand to platforms, banks, and payers, who keep them for their own withholding files. FinCEN 114 also bypasses the IRS: it goes to FinCEN.
What is the fastest way to know which forms apply to me?
Run the anonymous self-check on this site — it maps your situation to the filings, deadlines, and preparation dates in about a minute, entirely in your browser.
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