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Federal · Form 1040-NR

Nonresident owner's US return, if one is owed

If the LLC carried on a trade or business in the United States, its owner files Form 1040-NR reporting the income effectively connected with it, by June 15 (April 15 if the owner also had US wages). An LLC with no US trade or business, such as one that only holds assets or sells services performed abroad, files no income tax return; Form 5472 with its pro forma Form 1120 still goes in.

When
By June 15 each year.
Agency
IRS
Form
Form 1040-NR
Applies to
Sole proprietorships and single member LLCs in the United States, with an owner outside the US holding 25% or more.
If missed
5% of the unpaid tax for each month late, up to 25%, plus interest, when a return is owed
Source
www.irs.gov, read October 22, 2026
J
Jay explains

A single member LLC owned by someone who is not a US person is disregarded for income tax, so the question is whether the owner has US tax to report. If the LLC runs a trade or business in the United States, income effectively connected with it goes on the owner's Form 1040-NR, due June 15 for an owner with no US wages, and the owner pays no self employment tax unless a totalization agreement says otherwise. If the LLC has no US trade or business, which is the common case for a holding LLC or for services performed from abroad, there is no income tax return at all, only the Form 5472 information return and, with foreign accounts, the FBAR. The owner's Form 1040-ES estimates are not on this calendar because they only arise once there is a US return; a tax adviser can confirm which side of the line the LLC falls on.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

Owner outside the United States? The four federal forms a US LLC owes its owner abroad, with a prefilled calendar.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsCorporate estimated tax paymentOwners' estimated tax payments

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Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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