Research pillar
Compliance Survival
What happens after formation — Form 5472, BOI, EIN, annual filings, and penalties.
Main question this section answers:
What are my ongoing compliance obligations as a non-US LLC owner?
Check this against your route
Run the planner with your country, business model, payment goal, address status, and risk tolerance.
US Tax Guide for Foreign-Owned LLCs: Form 5472 and Section 482
A comprehensive 2026 guide for non-US residents on IRS Form 5472 reporting, related party transactions under Section 482, and avoiding the $25,000 penalty.
BOI Reporting in 2026: What Non-US Founders Actually Need to Know
BOI reporting requirements changed in March 2025. Learn who must still file, who is exempt, deadlines, and what non-US founders need to do in 2026.
Form 5472 for Foreign-Owned LLCs: What Non-US Founders Must Know in 2026
Learn when and how to file Form 5472 as a foreign-owned US LLC owner. Includes $25,000 penalties, deadlines, NRA requirements, and the pro forma 1120 process.