US LLC Annual Compliance Checklist for Non-Residents (2026): Reports, Taxes & Deadlines

Disclaimer: This is general information, not tax advice. US state and federal rules change — work with a qualified tax professional for your specific situation.

In short: Forming your US LLC is only step one. Every year, a non-resident owner must handle three layers of compliance: state (annual reports, franchise taxes, registered agent), federal (Form 5472 with a pro-forma 1120 by April 15, plus any income-tax filings), and records (bookkeeping, separate bank account, company documents). Miss any layer and you risk late fees, loss of good standing, administrative dissolution — or a $25,000 IRS penalty.

What Non-Compliance Actually Costs

States and the IRS treat your LLC as an active entity every year, and each one sends a bill — in filings, fees, and deadlines. Skip them and you face:

Loss of good standing. Banks, payment processors, and partners check this before working with you.
Administrative dissolution. Ignore filings long enough and the state dissolves your LLC — your liability protection disappears with it.
Late fees and penalties. States charge $25 to several hundred dollars for late reports. The IRS charges $25,000 per year for a missed Form 5472.

The checklist itself is short and predictable. Here it is, in three layers.

Layer 1: State Compliance

1. Annual Reports

Most states require an annual report confirming your LLC’s name, address, and registered agent:

State	Filing	Fee (approx.)	Deadline
Wyoming	Annual report	$60 minimum	Anniversary month, 1st day
Delaware	LLC annual tax	$300 flat	June 1
New Mexico	None required	$0	—
Florida	Annual report	$138.75	Jan 1 – May 1
Texas	Franchise tax report	$0 if under threshold	May 15
Nevada	Annual list + license	~$500 total	Anniversary month

Late fees are brutal. Florida adds a $400 late fee on top of the $138.75. Delaware adds $200 plus interest. Mark your deadline the day you form the LLC.

2. Franchise / Business Taxes

Some states tax the privilege of doing business there — Delaware’s $300 annual LLC tax is the best-known example. Texas requires a franchise tax report every year even when you owe zero tax (most small LLCs fall under the no-tax-due threshold, but the report is still required).

3. Registered Agent — Every Year, No Exceptions

Your LLC must maintain a registered agent with a physical in-state address at all times. It’s an annual service, typically $100–$300/year. If your agent lapses, the state can’t reach you with legal notices — and that alone can trigger dissolution. Confirm yours is active at every renewal.

Layer 2: Federal Tax Compliance

Form 5472 + Pro-Forma 1120 (The $25,000 One)

If you’re a non-resident owning 100% of a US LLC, the IRS requires Form 5472 attached to a pro-forma Form 1120 every year by April 15 — even with zero income and zero tax owed. It’s an information return: you report transactions between the LLC and you (contributions, loans, distributions). Miss it and the penalty is $25,000 per tax year. You can extend with Form 7004, but the extension must be filed before April 15. Get your EIN early — you can’t file without one.

Income Tax Returns (If You Had US Income)

Single-member LLC with US effectively connected income: owner reports on Form 1040-NR.
Multi-member LLC: files Form 1065; each foreign partner files 1040-NR.
LLC taxed as a corporation: files Form 1120 as a real return.

No US-source income? The 5472/pro-forma 1120 is typically your only federal filing — confirm with a tax professional rather than assuming.

Withholding (If Applicable)

If your LLC paid US-source interest, royalties, or certain service payments to foreign persons, you may need to withhold 30% and file Forms 1042/1042-S by March 15.

One Less Thing: BOI Reporting Is Over

Older guides mention FinCEN’s Beneficial Ownership Information (BOI) reports. As of the August 2026 final rule, BOI reporting is permanently over for US-formed LLCs. Cross it off your list.

Layer 3: Records, Banking & Bookkeeping

Separate business account. Never mix personal and LLC money. Epics Deals works with several fintech banking providers — approval is each provider’s own decision, so apply early and keep backup options.
Monthly bookkeeping. Clean books make year-end filings straightforward instead of a scramble — and they’re what an auditor or bank asks for first.
Company documents. Keep your Articles of Organization, EIN letter, operating agreement, and state confirmations in one folder. Update the operating agreement if ownership or addresses change.
Invoices and contracts. Bill in the LLC’s name, keep client contracts, and save receipts for deductible expenses.

Your 2026 Compliance Calendar

January: Confirm your registered agent is active. Gather last year’s financials.
March 15: Forms 1042/1042-S deadline (if applicable).
April 15: Form 5472 + pro-forma 1120 due. File Form 7004 before this date for an extension. Income-tax returns (1040-NR/1065/1120) also due if applicable.
May 1: Florida annual report late deadline. May 15: Texas franchise tax report.
June 1: Delaware $300 LLC tax due.
Anniversary month: Wyoming annual report and Nevada filings due on the 1st.
Year-round: Monthly bookkeeping, separate accounts, current documents.

Set reminders 30 days before each deadline — the penalties for forgetting dwarf the effort of filing.

Fallen Behind? Fix It Fast

Check your status on your formation state’s business entity search — “good standing,” “delinquent,” and “dissolved” need different responses.
File what’s missing. Most states reinstate delinquent LLCs once you file missed reports and pay back fees plus penalties.
File missed 5472s. Voluntary filing before the IRS contacts you puts you in a far better position.
Get professional help for multi-year gaps.

Reinstatement is almost always cheaper than forming a new LLC and migrating everything.

Frequently Asked Questions

Do I need to file an annual report if my LLC had no income?
Yes. Annual reports and franchise taxes maintain the entity — zero revenue doesn’t exempt you.

I’m a non-resident with a single-member LLC and no US income. What’s my minimum filing?
Form 5472 with a pro-forma 1120 by April 15, plus your state’s annual report or franchise tax, plus a maintained registered agent.

Can I skip the registered agent to save money?
No. Every state requires one with a physical in-state address. Letting it lapse risks dissolution.

I formed my LLC late in the year — do I still file for that year?
Generally yes. Most states still require the annual filing for the formation year, and the IRS expects a 5472 for any tax year the LLC existed.

Does New Mexico really require no annual report?
Correct — no annual report or fee for LLCs. You still need a registered agent and must handle all federal filings.

Can Epics Deals handle my annual compliance?
Yes — annual reports, franchise tax filings, registered agent service, and federal filing coordination, alongside formation from $130 + state fee. WhatsApp us at wa.link/x6klxo and we’ll map out exactly what your LLC needs this year.

Don’t Let Paperwork Kill Your LLC

Your LLC protects you, lets you invoice US clients, and opens doors to US banking — but only if it stays in good standing. The full checklist: state report, franchise tax, registered agent, Form 5472 by April 15, clean books, separate accounts. Calendar it once, and compliance becomes background noise instead of a crisis.

Ready to get compliant — or start fresh the right way? Epics Deals forms your US LLC from $130 + state fee and keeps it compliant year after year. Message us on WhatsApp at wa.link/x6klxo and let’s sort your LLC out today.