Federal obligations of a foreign-owned US LLC

How is an LLC classified for tax purposes?

By default, a single-member LLC is a disregarded entity for income tax purposes, meaning it is not treated as separate from its owner. An LLC with two or more members is treated as a partnership by default. You can elect a different classification on Form 8832. Because that choice can change your tax burden, make it with an accountant.

Single-member LLCs: Form 5472 and pro forma Form 1120

For this reporting requirement, a single-member LLC wholly owned by a foreign person is treated as a separate US corporation. Even if it has no income tax return to file, it must file a pro forma Form 1120, with only the identifying information completed, and attach Form 5472.

Transactions between the owner and the LLC must be reported. These include contributing capital, withdrawing money from the LLC, and formation and dissolution transactions. Even in a year with no sales, you may need to file if money moved between you and the LLC.

• Deadline: April 15 for calendar-year filers (the next business day if it falls on a weekend or holiday).
• Extension: file Form 7004 by the original deadline.
• How to file: electronic filing is not available. Fax (at least 300 DPI): +1 855-887-7737. Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Write "Foreign-owned U.S. DE" across the top of Form 1120. Do not use the regular Form 1120 filing addresses.
• Links to the official PDFs of the forms (5472, 1120 and 7004 for the extension) are in the sources list at the end of this article.
• Penalty: $25,000 for each Form 5472 that is not filed on time and in full. If the failure is not corrected within 90 days of an IRS notice, an additional $25,000 applies for each 30-day period, with no cap. Failing to keep records carries the same penalty.

Multi-member LLCs: Form 1065

An LLC treated as a partnership files Form 1065, the partnership return. For calendar-year filers, the deadline is March 15 (March 16, 2026, for tax year 2025). Late returns incur a penalty based on the number of partners and the number of months the return is late.

Withholding obligations for foreign partners are a separate, technical issue. Be sure to consult a tax professional before setting up a multi-member LLC.

EIN and ITIN: which do you need, and when?

• An EIN is your company's tax identification number. You need it for Amazon, your bank and IRS filings.
• If your principal place of business is outside the US, you cannot apply for an EIN online. Apply using Form SS-4 by fax (+1 304-707-9471 from outside the US) or by mail. The international phone line (+1 267-941-1099) may redirect applications for US-formed companies to fax or mail, so we recommend fax. For details, see our EIN application page.
• A foreign owner without an SSN or ITIN can apply by writing "foreign" on the relevant line of Form SS-4. You do not need an ITIN to get an EIN.
• An ITIN is for individuals who cannot get an SSN but have US tax matters. You apply on Form W-7, usually together with a tax return. Processing can take several weeks.

Is BOI reporting still required?

In an interim final rule issued in March 2025, FinCEN exempted companies formed in the US from beneficial ownership information (BOI) reporting. A final rule in August 2026 permanently removed the requirement for US companies.

An LLC that a Türkiye resident forms in a state such as Wyoming or Delaware is a US company, so it does not file a BOI report. The requirement still applies to companies formed outside the US that have registered to do business in a US state.

Sales tax: what is left to do if Amazon collects it?

Every state with a sales tax has a marketplace facilitator law: Amazon collects the tax from buyers on sales made through its platform and remits it to the state. In most states, a seller who sells only through the marketplace and has no physical presence in the state does not need to register.

• If you also sell through your own website or other channels, you may need to register once you exceed a state's economic nexus threshold.
• Some states may also require marketplace sellers to register or file. In Washington, B&O tax registration may also apply.
• Whether inventory stored in an FBA warehouse counts as physical presence varies from state to state.

Annual compliance calendar