Form 5472 for a Delaware LLC, plus the Delaware annual tax
The federal filing and the Delaware tax side by side, for a Delaware LLC owned by one non-U.S. person.
Summary
Our answer: a Delaware single-member LLC owned by a non-U.S. person has two separate yearly obligations. Federal: a pro forma Form 1120 with Form 5472, faxed or mailed to the IRS by April 15 for the previous calendar year, when the LLC had reportable transactions with its owner, such as money put in or taken out. State: Delaware's flat LLC tax by June 1, $300 for tax year 2025 and $400 from tax year 2026, with no annual report. Delaware does not file Form 5472 for you and the IRS does not collect the Delaware tax. Form 5472 Desk prepares the federal packet for the clean case; the Delaware tax needs no software.
Delaware LLC owned from abroad: IRS pro forma 1120 + Form 5472 by April 15; Delaware LLC tax by June 1 ($400 from tax year 2026); two agencies, two deadlines, two penalties.
| IRS | Pro forma Form 1120 + Form 5472 by April 15Fax 855-887-7737 or mail to Ogden; no e-file for a foreign-owned U.S. DE. |
|---|---|
| IRS penalty | $25,000For failing to file Form 5472 when due. |
| Delaware | $400 LLC tax by June 1 (tax year 2026 onward)$300 for tax year 2025; no annual report; no proration. |
| Delaware penalty | $200 plus 1.5% per monthDelaware Division of Corporations. |
| Extension | Form 7004 for the IRS side onlyMoves the federal date to October 15; nothing similar found for the Delaware tax. |
Our verdict
Put two dates in your calendar: April 15 for the IRS, June 1 for Delaware. Pay the Delaware tax yourself on the state site. Prepare the federal packet yourself if the case is simple (one foreign individual, money in and out, no income), with the free IRS forms or our packet; hire a professional when there is income, a second owner or a missed year.
Who this page is for, and who it is not for
For: non-U.S. individuals who own 100% of a Delaware LLC treated as a disregarded entity. Not for: Delaware LLCs with two or more members (partnership rules), LLCs that elected to be taxed as a corporation, and Delaware corporations, which file a full Form 1120 and the March 1 franchise tax report.
The two obligations side by side
Nothing links the two filings: paying Delaware does not satisfy the IRS, and the IRS filing does not pay Delaware.
| Item | Federal (IRS) | Delaware |
|---|---|---|
| What | Pro forma Form 1120 with Form 5472 attached | Flat annual LLC tax |
| Amount | No tax; information return | $300 (tax year 2025), $400 (tax year 2026 on) |
| When | April 15 for the previous calendar year (October 15 with Form 7004) | June 1 for the previous calendar year |
| How | Fax 855-887-7737 or mail to the IRS in Ogden | Online payment, ACH debit or card |
| If late | $25,000 penalty | $200 plus 1.5% per month |
| Report | Form 5472 and attached statement | No annual report |
Where Form 5472 Desk fits
Form 5472 Desk prepares the federal self-review packet for one foreign individual owning 100% of a U.S. single-member LLC with simple owner contributions and distributions, for $79. The 2025 tax year lane closed with the October 15, 2026 extended deadline, and the 2026 packet is not open yet.
Next steps
Common questions
Does a Delaware LLC owned by a foreigner have to file Form 5472?
Yes when it had a reportable transaction with its owner or another related party during the year, such as the owner putting money in or taking money out. It files a pro forma Form 1120 with Form 5472 attached by April 15, by fax or mail to the IRS address reserved for foreign-owned U.S. disregarded entities.
Is the $300 Delaware tax the same thing as Form 5472?
No. The Delaware tax is a state tax on the LLC's existence, paid to the Division of Corporations by June 1, $300 for 2025 and $400 from 2026. Form 5472 is a federal information return with no tax to pay, filed with the IRS by April 15.
My LLC was formed in 2026. What is due and when?
For 2026: the federal pro forma Form 1120 and Form 5472 by April 15, 2027 if there were reportable transactions, and Delaware's $400 tax by June 1, 2027, the full amount since Delaware does not prorate it. Form 5472 Desk's 2026 packet is not open yet.
Does Form 5472 Desk file with the IRS?
No. It prepares a self-review packet and checklist. The user reviews, signs where required, and files through the official IRS mail or fax path.
Does this product provide tax advice?
No. It is self-help software for a narrow packet-preparation lane. Treaty positions, ECI analysis, transfer pricing, reasonable cause, notices, and representation are outside scope.
Run the strict Form 5472 checker
Check whether the facts fit the foreign individual, 100% single-member LLC, disregarded entity, current on-time packet lane before preparing anything.
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Foreign-owned LLC Form 5472 filing guide
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Form 5472 filing requirements for a foreign-owned LLC
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Official sources for this guide
Last reviewed: .