Filing deadline tracker
What a foreign-owned US LLC owes every year, and when. The federal filings apply regardless of formation state; the state filings vary by where you formed the entity.
This is the v1 version: the three formation states this wiki currently covers (Wyoming, Delaware, New Mexico), plus the federal obligations every foreign-owned LLC has. We add states as the wiki covers them.
A note on this page. Filing dates change. Federal extensions exist for most filings. State annual-report dates are typically the LLC's formation anniversary or a fixed calendar date depending on state — verify your specific date with your registered agent. This page is a planning aid, not a substitute for a docketing system.
Federal filings (apply to every foreign-owned US LLC)
| Filing | What it is | Due | Penalty for missing |
|---|---|---|---|
| Form 5472 + pro-forma Form 1120 | Reports transactions between the LLC and its foreign owner | April 15 (with 6-month extension via Form 7004 if filed by the original due date) | $25,000 per failure under IRC § 6038A |
| Form 1040-NR (non-resident individual owner) | The owner's US federal income tax return, if the LLC has effectively-connected US income | April 15 (with extension available) | Late-filing and late-payment penalties; varies |
| BOI Report (FinCEN) | Beneficial ownership information report under the Corporate Transparency Act | Within 30 days of formation for new entities; check current rule for existing entities | Civil and criminal penalties under the CTA; verify current scope and exemptions before assuming applicability |
The Form 5472 obligation is the load-bearing federal filing for the readers this wiki serves. Most non-US-resident-owned single-member LLCs are below the income threshold that triggers Form 1040-NR filing for the owner, but Form 5472 is required regardless of income.
Wyoming LLC filings
| Filing | Due | Typical cost |
|---|---|---|
| Annual report | First day of the LLC's anniversary month | $60 minimum (license tax based on assets located in Wyoming; most small foreign-owned LLCs file at the minimum) |
| Registered agent renewal | Anniversary of registered-agent contract | $35–$200/year depending on provider |
Wyoming does not impose state income tax on LLCs. Annual report is a single filing; the state's compliance burden is widely viewed as the lightest of the three formation states this wiki covers.
Delaware LLC filings
| Filing | Due | Typical cost |
|---|---|---|
| Annual franchise tax | June 1 | $300 flat |
| Registered agent renewal | Anniversary of registered-agent contract | $50–$300/year depending on provider |
Delaware does not impose state income tax on LLCs that do not conduct business in Delaware. The $300 franchise tax is owed regardless of revenue. This is the state-level cost difference between Delaware and Wyoming for most foreign-owned LLCs.
New Mexico LLC filings
| Filing | Due | Typical cost |
|---|---|---|
| Annual report | None for LLCs | $0 |
| Registered agent renewal | Anniversary of registered-agent contract | $35–$200/year depending on provider |
New Mexico is the lowest-recurring-cost state for foreign-owned LLCs because it does not require an annual report or impose annual fees on LLCs at the state level. Filing fee at formation is $50. The trade-off is that New Mexico's brand recognition with US enterprise procurement teams is lower than Wyoming's or Delaware's; for the credibility cluster this can matter.
State-by-state expansion
The above are the three formation states this wiki currently covers. Adding state coverage is a content task, not a structural one — the table format above is the template. State coverage will expand as reader demand surfaces.
What this page does not cover
It does not cover federal employment-tax filings (none apply if the LLC has no US employees). It does not cover sales-tax filings (highly state-specific; depends on whether the LLC has nexus in a state, what it sells, and whether it crosses economic-nexus thresholds). It does not cover home-country filings — those are covered, where relevant, in the country verdict pages and cluster pages.
What to do next
If you have not formed yet, run the customizer — the output includes a docketing-ready calendar of the filings your specific configuration will owe. If you have already formed and you are reading this in panic, the Form 5472 trap guide is the right next read.
Sources
- Internal Revenue Code § 6038A.
last_verified: 2026-05-28. - IRS Form 5472 Instructions, current revision.
last_verified: 2026-05-28. Source: irs.gov. - IRS Form 1120 Instructions, current revision.
last_verified: 2026-05-28. Source: irs.gov. - FinCEN Beneficial Ownership Information rule.
last_verified: 2026-05-28. Source: fincen.gov. - Wyoming Secretary of State, LLC annual report and filing fees.
last_verified: 2026-05-28. Source: sos.wyo.gov. - Delaware Division of Corporations, LLC annual franchise tax.
last_verified: 2026-05-28. Source: corp.delaware.gov. - New Mexico Secretary of State, LLC formation and reporting requirements.
last_verified: 2026-05-28. Source: sos.state.nm.us.
This page was last updated 2026-05-28. Filing dates and fees change; verify current treatment on the state's official site before relying on the figures above.
Last updated 2026-05-28.