Which filings are we talking about?
| The LLC | The foreign owner | |
|---|---|---|
| Form | Form 5472 with a pro forma Form 1120 (single-member), or Form 1065 (multi-member) | Form 1040-NR |
| Purpose | Reporting transactions with the owner, or the partnership's results | Paying tax on the owner's US taxable income |
| Required | Most years | Only in the situations below |
The LLC's filings are covered in every yearly filing for a foreign-owned LLC. This guide is about the owner's own return.
When does the owner file Form 1040-NR?
A nonresident alien generally files Form 1040-NR if they:
- were engaged in a trade or business in the US during the year,
- had US-source income on which the tax was not fully withheld, or
- want a refund of US tax withheld, or to claim a deduction or credit.
US residents with accounts abroad should also see FBAR vs Form 8938.
What happens in common situations?
| Situation | Owner files Form 1040-NR? |
|---|---|
| Single-member LLC, all work done by the owner abroad, no US staff, office or agents | Usually no |
| Single-member LLC with a US office or US employees running the business | Usually yes, on the effectively connected income |
| Owner works in the US for the LLC for part of the year | Often yes |
| Multi-member LLC with a US trade or business | Yes, each foreign partner, claiming the partnership's withholding |
| LLC holds US stocks, and tax on dividends was withheld correctly | Usually no, unless claiming a refund |
| LLC owns US rental property | Often yes, especially if electing to be taxed on net rental income |
Grey areas, such as inventory in US warehouses, need the facts reviewed. See what counts as a US trade or business.
Should you file even with a loss?
If you had a US trade or business, generally yes. A nonresident alien engaged in a US trade or business must file even with no income from it. Filing on time also protects your right to deductions, which are generally allowed only on a timely, accurate return.
How do you file it?
Work out the effectively connected income
From the LLC's books, on Schedule C for a single-member LLC, or from the K-1 for a partner.
Get a taxpayer number
If you have neither SSN nor ITIN, attach Form W-7 to the return. See how to apply for an ITIN.
Complete Form 1040-NR and its schedules
See Form 1040-NR.
File by the due date
June 15 if you had no US wages subject to withholding, otherwise April 15.
What about state returns?
States with an income tax may require a non-resident return where the business has income from activity in the state. Check the state where the activity happens, which may differ from where the LLC was formed.
Not sure whether you need to file?
We look at how and where your LLC earns money and tell you exactly which returns you and the LLC need to file.
Questions people ask
Does a foreign owner of a US LLC always file a US tax return?
No. The LLC usually files Form 5472, but the owner files Form 1040-NR only if they have effectively connected income, US income with tax due, or a refund to claim.
I run my LLC entirely from abroad. Do I file Form 1040-NR?
Usually not, if you have no US office, staff or agents and all work is done outside the US.
Do foreign partners in a US LLC file Form 1040-NR?
Yes, if the partnership has a US trade or business. They claim credit for the tax the partnership withheld.
When is Form 1040-NR due?
June 15 if you had no US wages subject to withholding, otherwise April 15.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Instructions for Form 1040-NR (2025)
- IRS: Instructions for Form 5472 (Rev. December 2024)
- IRS Publication 519: U.S. Tax Guide for Aliens
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in Foreign-owned and non-resident companies
This guide is general information. It is not tax or legal advice for your situation.