Description: If you’re a non-U.S. resident who formed an LLC in the United States, you must still file taxes with the IRS—even if your business has zero income. This article breaks down key obligations based on IRS documents (Pub 1635, 583, ISS4), including Form 5472 and Form 1120 requirements. ⚠️ SpeedEIN does not provide a U.S. mailing address. Clients must provide their own. We also do not forward or scan IRS documents like the CP 575 notice.
✅ 1. Getting an EIN Means You Must File Taxes—Even with No Income
One of the most common and dangerous misconceptions is:
“I don’t need to file taxes for my LLC if I had no income.”
🚨 This is false. According to IRS Publication 583, even a newly formed LLC with no income is still obligated to file annual tax forms after receiving an EIN.
📌 From IRS Pub 583:
“Once you receive an EIN, the IRS expects you to file returns—even if there is no business activity.”
📋 2. Required Tax Forms for a Foreign-Owned LLC (Even with Zero Income)
| Form | Purpose | Who Must File | Deadline | Mandatory? |
|---|---|---|---|---|
| Form 5472 | Info return for foreign-owned U.S. LLC | All single-member LLCs owned by foreigners | April 15 | ✅ Yes |
| Form 1120 | Corporate tax return (accompanies 5472) | Must be submitted even if income = $0 | April 15 | ✅ Yes |
| Form 1065 | Partnership tax return (multi-member LLC) | If more than one member in the LLC | March 15 | ✅ Yes |
| Form 1040-NR | Individual return for non-residents | Only if you had U.S.-source income | April 15 | ⚠️ It depends |
🚨 3. What Happens If You Don’t File?
Based on IRS ISS4, failing to file can lead to severe consequences:
| Action | IRS Penalty / Consequence |
|---|---|
| Fail to file Form 5472 | $25,000 fine per year |
| EIN activated but no filings | IRS may cancel your EIN |
| No filings for multiple years | Blacklisted from opening U.S. companies in the future |
| Late or incorrect filings | Correction costs can be 5–10x more than initial filing |
📌 4. EIN ≠ “All Done” — It’s Just the Beginning
Some agents or online services only help clients apply for an EIN, then fail to mention ongoing tax obligations. This is irresponsible and puts you at risk.
At SpeedEIN, we emphasize:
- Receiving an EIN signals to the IRS that your LLC is active
- Zero income ≠ zero responsibility
- Late or missing filings are heavily penalized
- Being proactive saves thousands of dollars in the long run
💡 5. How SpeedEIN Helps You Stay Compliant
| Problem | SpeedEIN Solution |
|---|---|
| Don’t understand Form 5472/1120 | We offer zero-income tax filing packages |
| Fear of mistakes or penalties | All filings are prepared and reviewed by tax professionals |
| Don’t know the deadlines | We send reminders to ensure you’re always on time |
| Confused by IRS rules | We base all services on official IRS documentation |
❗ 6. What SpeedEIN Does Not Provide
To ensure full legal compliance, we do not offer the following:
- ❌ U.S. Mailing Address: You must provide your own valid, physical U.S. address
- ❌ CP 575 Forwarding or Scanning: IRS sends it by mail only; we do not scan or forward
- ❌ Evasion or risky filing tricks: We never encourage IRS violations or gray-area behavior
✅ 7. Final Thoughts: Don’t Risk IRS Fines Over “Zero Income”
You might’ve paid only a few hundred dollars to set up an LLC, but ignoring tax obligations can lead to $25,000+ in penalties, IRS audits, and possible EIN cancellation.
SpeedEIN isn’t just an EIN filing service—we’re your trusted compliance advisor.
We help non-U.S. residents safely start, manage, and file for their U.S. LLCs under full IRS compliance.