Question 1

What's included in BCA's annual compliance service?

Accepted Answer

Form 1120 + Form 5472 preparation and IRS filing, Wyoming/Delaware state annual report filing, BOI updates as needed, deadline tracking, and registered-agent renewal coordination. Annual fee: $600 (Wyoming) or $750 (Delaware).

Question 2

What's the penalty for missing Form 5472?

Accepted Answer

$25,000 per form, per year. Additional $25,000 for each 30-day period the failure continues after IRS notice. The IRS issues these penalties automatically, there is no warning letter first. This is the single biggest US compliance risk for non-resident LLC owners.

Question 3

Do I need to file Form 5472 even with zero income?

Accepted Answer

Yes. Foreign-owned single-member US LLCs file Form 5472 + pro-forma Form 1120 every year regardless of income. Even a single capital contribution to fund the LLC's bank account is a reportable transaction. Filing 'zero' is not the same as not filing.

Question 4

What's my Wyoming annual report deadline?

Accepted Answer

The first day of the anniversary month of your LLC's formation. Fee: $60 minimum. Late filing triggers a $50 penalty plus administrative dissolution risk after ~2 years of missed reports.

Question 5

Delaware LLC vs Delaware Inc, different deadlines?

Accepted Answer

Yes. Delaware corporations file annual report + franchise tax by March 1 ($175 min + $50 fee). Delaware LLCs file flat $300 franchise tax by June 1 (no annual report). Mixing these up is a common error.

Question 6

Can my home-country accountant handle this?

Accepted Answer

Usually not. IRS Form 1120 + Form 5472 are US-specific filings requiring US tax expertise. Most foreign accountants either don't file them or file them incorrectly, triggering the $25k penalty. We coordinate with US-side specialists only.

Question 7

What if I missed last year's Form 5472?

Accepted Answer

File late immediately. Penalty mitigation is sometimes available via reasonable cause if it's a first offense, depends on circumstances. We've cleaned up dozens of these. Faster to fix it than to wait for the IRS notice.

Question 8

Is BOI reporting still required after the March 2025 rule?

Accepted Answer

Currently no, for entities formed in the US, including US LLCs owned by non-residents. The March 2025 Treasury interim rule narrowed reporting to foreign-formed entities only, so US-formed LLCs are exempt regardless of the owner's nationality. It's an interim rule and could be revisited; we track it and will file or alert you if that changes.

Question 9

What does BCA NOT cover?

Accepted Answer

We don't prepare your home-country tax return. We don't file Form 1040-NR (personal US non-resident return for US-source individual income). We don't handle sales tax for e-commerce LLCs crossing state nexus. Each of these needs a specialist; we can refer you.

Оставайтесь легальны. Оставайтесь свободны.
Мы берём остальное на себя.

Всё, что нужно.
Ничего лишнего.

Каждый клиент BCA. После регистрации мы поддерживаем вашу легальность.

Чего не расскажет ИИ

Quick answers before you decide

Остальная часть плейбука

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Know someone who needs annual compliance?

Готовы упростить свою
международную жизнь?

Оставайтесь легальны. Оставайтесь свободны. Мы берём остальное на себя.

Всё, что нужно.Ничего лишнего.