For non-US owners of a Alaska LLC
Foreign-Owned Alaska LLC: State Report, Tax and IRS Filing
Formed a Alaska LLC as a non-US owner? This is what Alaska asks for each year, what it costs, what happens when it is late, and the separate IRS filing every foreign-owned LLC makes.
Quick answer
What does a foreign-owned Alaska LLC have to file each year?
With Alaska: Biennial Report. Fee: US$100. Due: Due before January 2 of the filing year; LLCs formed in an even-numbered year file in even-numbered years, LLCs formed in an odd-numbered year file in odd-numbered years. Delinquent if not filed before February 1 (a USPS postmark on or before February 1 counts). On receipt of a form from the department, a new LLC must file a biennial report within six months after organization (AS 10.50.760(d)). With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Alaska yearly report
- Biennial Report
- Alaska fee
- US$100
- Alaska due date
- Due before January 2 of the filing year; LLCs formed in an even-numbered year file in even-numbered years, LLCs formed in an odd-numbered ye
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
The IRS filings for a Alaska LLC with a foreign owner
The state filings do not replace the federal ones. A Alaska LLC owned by one non-US person is a disregarded entity for income tax, but the IRS treats it as a corporation for related-party reporting, so it files Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its owner, including the money used to form it. A missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Also on the federal side: the BE-13 survey, generally within 45 days of a foreign person setting up a US business (BEA rule), and a Form 1040-NR only if the LLC has income effectively connected with a US trade or business (IRS).
The Alaska side: report, fee and tax
Before the IRS side, the state. Alaska's requirements, from official Alaska sources (Alaska official source): State figures checked October 28, 2026.
| Item | Alaska |
|---|---|
| Yearly report | Biennial Report (biennial) |
| Fee | US$100. US$100 for a domestic LLC (US$200 for a foreign LLC), per 3 AAC 16.065(c). Online filing is offered by the Division of Corporations. |
| Due | Due before January 2 of the filing year; LLCs formed in an even-numbered year file in even-numbered years, LLCs formed in an odd-numbered year file in odd-numbered years. Delinquent if not filed before February 1 (a USPS postmark on or before February 1 counts). On receipt of a form from the department, a new LLC must file a biennial report within six months after organization (AS 10.50.760(d)). |
| State tax | None identified on the official sources reviewed (no state LLC franchise or minimum tax found). |
| If it is late | Late charge of US$25 for each year or part of a year of delinquency plus an additional 10% of the filing fee (3 AAC 16.065(c)-(d)). The commissioner may involuntarily dissolve an LLC that is delinquent six months in filing its biennial report or paying a fee or penalty, after written notice and a 60-day period to contest (AS 10.50.408). |
Easy to miss: The report year depends on whether the LLC was formed in an odd or even year, and an LLC delinquent six months can be involuntarily dissolved.
Keeping a Alaska LLC in good standing
State. Biennial Report: Due before January 2 of the filing year; LLCs formed in an even-numbered year file in even-numbered years, LLCs formed in an odd-numbered year file in odd-numbered years. Delinquent if not filed before February 1 (a USPS postmark on or before February 1 counts). On receipt of a form from the department, a new LLC must file a biennial report within six months after organization (AS 10.50.760(d)).
IRS. Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
Once. BE-13 within 45 days of formation, if it applies
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Alaska LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Alaska date; the state report itself is filed with Alaska.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Alaska LLC
Alaska
- State rules: Alaska official page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
What does a Alaska LLC owe the state each year?
Biennial Report. Fee: US$100. Due: Due before January 2 of the filing year; LLCs formed in an even-numbered year file in even-numbered years, LLCs formed in an odd-numbered year file in odd-numbered years. Delinquent if not filed before February 1 (a USPS postmark on or before February 1 counts). On receipt of a form from the department, a new LLC must file a biennial report within six months after organization (AS 10.50.760(d)).
Does a Alaska LLC owned by a non-US person pay Alaska tax?
None identified on the official sources reviewed (no state LLC franchise or minimum tax found).
What happens if the Alaska filing is late?
Late charge of US$25 for each year or part of a year of delinquency plus an additional 10% of the filing fee (3 AAC 16.065(c)-(d)). The commissioner may involuntarily dissolve an LLC that is delinquent six months in filing its biennial report or paying a fee or penalty, after written notice and a 60-day period to contest (AS 10.50.408).
Does a foreign-owned Alaska LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Alaska: official source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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