Help with abandoned LLC filing requirements for non-US resident - missed 1120 and 5472

The good news is that you have options for dealing with this situation! The forms you're referring to - Form 1120 (U.S. Corporation Income Tax Return) and Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation) - are indeed required for foreign-owned LLCs that are treated as corporations for tax purposes. Since your LLC had no activity, you still needed to file these forms, but the circumstances may help your case. The IRS has procedures for addressing delinquent international information returns with reasonable cause explanations. First, you should file the missing returns as soon as possible. For each year, file Form 1120 showing zero income/activity and attach Form 5472. Include a detailed reasonable cause statement explaining why you didn't file on time - being unaware of the filing requirements as a non-resident with no business activity is something the IRS often considers. For the reasonable cause statement, be honest about your lack of knowledge of US tax requirements as a foreign person, and emphasize that the LLC had no activity or transactions whatsoever.

After finding myself in a similar situation with missed international filings, I discovered taxr.ai (https://taxr.ai) and it seriously saved me from a major headache. Their AI tool analyzed my situation with my forgotten foreign LLC and helped identify exactly which forms I needed to file and what supporting documentation would strengthen my reasonable cause statement. The best part was it helped me understand which penalties might actually apply in my case vs which ones were unlikely given my specific circumstances. Honestly, knowing the real risk level calmed me down a lot. They also have tax professionals who review everything so you're not just getting AI advice but actual expert guidance too.

I have to admit I was super skeptical about using taxr.ai for my foreign LLC situation, but after reading about it here I decided to give it a try. I had a similar case with missed filings for a Hong Kong company with US connections. The platform actually provided way more specific guidance than I expected. It walked me through the exact forms needed, helped draft a reasonable cause statement specific to my circumstances, and even outlined the documentation I should gather to support my case. Most importantly, it gave me a realistic assessment of penalty abatement chances based on my specific facts. My tax accountant was impressed with how thorough the analysis was when I brought it to him, and it definitely saved me both money and anxiety. Much better result than I expected!

After reading this thread, I wanted to share my experience with getting through to the IRS about international filing issues. I spent WEEKS trying to reach someone at the IRS international tax department about my missed 5472 filings. Constant busy signals, disconnections, hours on hold... it was a complete nightmare. I finally tried Claimyr (https://claimyr.com) after seeing their demo video (https://youtu.be/_kiP6q8DX5c). Their system basically waits on hold with the IRS for you and calls you back when an actual agent is on the line. I was super skeptical but desperate. Within a day, I was actually speaking with an IRS international tax specialist who explained my options for coming into compliance and what documentation I needed to provide with my reasonable cause statement. Getting actual IRS guidance instead of guessing was incredibly valuable for my situation.

I was completely convinced Claimyr was going to be a waste of money, but I have to eat my words. After posting that skeptical comment, I was still desperate to talk to the IRS about my foreign entity filing requirements, so I tried it anyway. The service actually delivered exactly what they promised. I got a call back about 3 hours after starting the process, and there was an actual IRS international tax department agent on the line! We discussed my missed 5472 filings, and she gave me specific instructions on how to file under the delinquent international information return procedures. Having official guidance directly from the IRS gave me so much peace of mind compared to just reading conflicting advice online. She confirmed that showing reasonable cause with a detailed statement would likely help avoid or reduce penalties. Worth every penny for the time saved and stress reduction.

One important thing to consider - what state did you register your LLC in? Different states have different requirements for maintaining an LLC, even if it's inactive. For example, in Delaware, you still need to pay annual franchise tax ($300 minimum) even if your LLC is doing nothing. If you haven't been paying those state fees, you might have additional penalties on the state level separate from the IRS issues. You should check the state's business entity website to see what your status is and what you might owe.

Since nobody mentioned this yet - you should seriously consider whether your LLC is being treated as a corporation or disregarded entity for US tax purposes. If you never filed Form 8832 to elect corporate treatment, a single-member foreign-owned LLC is by default treated as a disregarded entity. This distinction matters because filing requirements are different. A disregarded entity owned by a foreign person still needs to file Form 5472, but attached to a pro forma Form 1120 (not a full tax return). Understanding this might help you file the correct forms now.

I went through almost the exact same situation with my Delaware LLC that I abandoned after formation. The stress and panic you're feeling is completely understandable, but there is hope! Here's what I learned from my experience: Yes, you do need to file Form 5472 and a pro forma Form 1120 for each year, even with zero activity. The key is acting quickly now and putting together a strong reasonable cause statement. For your reasonable cause letter, emphasize these points: 1) You're a non-US resident who was genuinely unaware of the filing requirements, 2) The LLC had absolutely no business activity or transactions, 3) You're coming forward voluntarily to correct the situation, and 4) This was an honest mistake, not willful non-compliance. I filed my delinquent returns with detailed reasonable cause statements and requested penalty abatement. While I can't guarantee your outcome will be the same, the IRS did accept my reasonable cause and waived most of the penalties. The fact that your LLC truly had no activity works strongly in your favor. Don't let the $25,000 penalty amount scare you into paralysis - that's the maximum statutory penalty, but the IRS has discretion to reduce or waive penalties when there's reasonable cause. Get those returns filed ASAP with solid documentation of your circumstances.