Non-resident LLC owners: Form 5472, withholding, tax treaty benefits, FIRPTA, and state tax nexus.
By Alif Al Razi, Tax & Compliance Lead, Anonymousllc.co
Non-resident LLC owners: Form 5472, withholding, tax treaty benefits, FIRPTA, and state tax nexus.
Anonymous LLC tax treatment is identical to any other LLC. The anonymity feature affects state public records only — it has zero impact on federal or state tax obligations. The IRS always knows who owns the LLC through the EIN application and tax filings.
Single-member LLCs are disregarded entities (Schedule C). Multi-member LLCs are partnerships (Form 1065). Both can elect S-corp (Form 2553) or C-corp (Form 8832) treatment. Foreign-owned single-member LLCs must file Form 5472 annually ($25,000 penalty for failure).
Anonymousllc.co handles LLC formation, EIN, and BOI compliance. For tax filing, work with a CPA experienced with LLC taxation. We can coordinate with your CPA on formation documents and EIN assignment.