If you own a foreign-owned U.S. LLC, you almost certainly need to file Form 5472 every year, even with zero activity. This guide covers who must file, who does not, what counts as a reportable transaction, the $25,000 automatic penalty, and the best services to handle it in 2026, ranked by accountability and price.

If you own a U.S. LLC as a non-resident, Form 5472 is not optional. But finding the right person to file it is harder than it sounds. Most accountants do not handle this form. Here is what you need to know before you hire anyone.

Starting a U.S. business from abroad is simpler than ever with the right framework. This guide walks you through foreign owned LLC filing requirements, legal compliance, and tax strategies for 2026.