Tax Center — U.S. Tax Filing for Foreign-Owned LLCs

• Hassle-free U.S. compliance. We prepare and file the required U.S. federal tax forms for your LLC so you don't have to worry about what is required or when it's due.
• Built for international founders. Designed specifically for non-U.S. founders running U.S. LLCs from outside the United States.
• End-to-end handling. Share your details once. We manage preparation, review, and submission to the IRS on your behalf.

Foreign-Owned Single-Member LLC Tax Filing — $499 / year

Example. Juan is a citizen and tax resident of Argentina. He owns 100% of a Wyoming LLC. All work is performed outside the United States. He has no U.S. office, no U.S. employees, and does not work while physically in the U.S.

This option is for you if:

• You are the only owner of the LLC
• You are not a U.S. citizen or U.S. resident
• All work is performed outside the United States

What's included:

• Required federal compliance filing
• Forms filed: Form 1120 (pro-forma) and Form 5472
• One-time intake. No follow-ups required.

Foreign-Owned Multi-Member LLC Tax Filing — $899 / year

Example. Lucía and Martín are citizens and tax residents of Spain. They jointly own a Wyoming LLC. All business activity takes place outside the United States. The company has no U.S. office, no U.S. employees, and no one working from the U.S.

This option is for you if:

• Your LLC has two or more owners
• All owners are non-U.S. persons
• All work is performed outside the United States

What's included:

• Partnership compliance handled end to end
• Forms filed: Form 1065, Schedule K-1s, and Schedule K-2
• No partner coordination needed from you

It's not too late. Catch up on your 2024 tax filing with the same end-to-end service.

Foreign-Owned Single-Member LLC Tax Filing — 2024 Catch-Up — $499 one-time

Same scope as the 2025 single-member filing, applied to the prior tax year.

• Required federal compliance filing (2024)
• Forms filed: Form 1120 (pro-forma) and Form 5472
• One-time intake. No follow-ups required.

1. Select your business structure. Open the Tax Center tab on your entity, then pick Single-Member or Multi-Member.
2. Answer a short set of questions. A guided intake collects the details the preparer needs.
3. We prepare and review your filings. The third-party preparer drafts the return and reviews it for accuracy.
4. Forms are submitted to the IRS on your behalf. You receive confirmation once filing is complete.

Who is this service for?

Non-U.S. citizens and non-U.S. residents who own a U.S. LLC and conduct all of the LLC's business activity from outside the United States, with no U.S. trade or business and no U.S.-source income. If you are a U.S. person, or if your LLC has U.S. trade or business or U.S.-source income, this service does not apply — see When does this service NOT apply below.

I invoice U.S. clients. Is that U.S.-source income?

Not automatically. The U.S. source rules for services generally look at where the work is performed, not where the client is located. If you perform your services entirely outside the U.S. for U.S. clients, the income is usually foreign-source for U.S. tax purposes. Edge cases exist — when in doubt, consult a tax professional.

I have a U.S. LLC. Does that mean I have U.S. business activity?

No. Forming a U.S. LLC does not by itself create U.S. trade or business. What matters is where the work is performed, whether you have a U.S. office or U.S. employees, and whether you spend significant working time physically in the U.S.

What does "all work is performed outside the United States" mean?

You and any other LLC owners do the actual work from outside the U.S., the LLC has no U.S. office, the LLC has no U.S. employees, and no one working for the LLC is physically present in the U.S. while doing the work.

When does this service NOT apply?

This Tax Center service does not apply if any of the following are true:

• You or another owner is a U.S. citizen or U.S. resident
• The LLC has U.S. employees, a U.S. office, or U.S. physical presence
• The LLC has U.S.-source income (e.g. real estate income, dividends from U.S. companies, services performed in the U.S.)
• The LLC is engaged in a U.S. trade or business (ETBUS)

If your situation is more complex, contact OtoCo and we can route you to the right partner.

Tax filing services are provided by independent third-party tax professionals. OtoCo is not a CPA firm, law firm, or tax advisor and does not provide tax, legal, or accounting advice.

By purchasing OtoCo products or services, you agree to our Terms of Service and Privacy Policy and acknowledge that OtoCo does not provide tax advice. If you are unsure about your tax situation or eligibility, you should seek advice from a qualified tax professional before proceeding.

Information you submit may be shared with trusted third-party service providers solely for the purpose of preparing and filing your tax returns.

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