The Non-Resident LLC Compliance Stack: 5472, 1120, SS-4, and 7004
A plain-English overview of the four core IRS forms non-resident owners need for a foreign-owned LLC.
The Non-Resident LLC Compliance Stack: 5472, 1120, SS-4, and 7004
Foreign-owned single-member LLCs have a small but critical filing stack. When you understand how each form fits, compliance becomes predictable.
Form SS-4 (EIN)
The SS-4 gives your LLC an EIN and is often required for banking and tax filings.
Form 5472
This is the annual information return that reports transactions between your LLC and related foreign parties.
Pro Forma Form 1120
The pro forma 1120 is a required cover sheet attached to Form 5472. It does not calculate tax, but it is mandatory.
Form 7004
If you need more time, Form 7004 extends the Form 5472 filing deadline when submitted by the original due date.
How ForeignOwnedLLC keeps everything in sync
ForeignOwnedLLC connects all four forms to a single LLC profile, so updates flow everywhere. You generate a complete package with consistent data and stay on top of deadlines.