For non-US owners of a Arizona LLC
Foreign-Owned Arizona LLC: State Report, Tax and IRS Filing
Formed a Arizona LLC as a non-US owner? This is what Arizona 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 Arizona LLC have to file each year?
With Arizona: None required. Fee: No filing fee. Due: No annual report. A 2025 ACC policy announced a periodic LLC attestation of existence; check whether it is in force. 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
- Arizona yearly report
- None required
- Arizona fee
- No filing fee
- Arizona due date
- No annual report. A 2025 ACC policy announced a periodic LLC attestation of existence; check whether it is in force.
- 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
Arizona filings for a foreign-owned LLC
These are the state-level duties of a Arizona LLC, as published by Arizona (Arizona official source). State figures checked October 28, 2026.
| Item | Arizona |
|---|---|
| Yearly report | None required |
| Fee | No filing fee. The Arizona Corporation Commission states that LLCs are not required to file annual reports; only corporations are. |
| Due | No annual report. A 2025 ACC policy announced a periodic LLC attestation of existence; check whether it is in force. |
| State tax | None found on the official pages checked. |
| If it is late | Not applicable for the annual report. |
Easy to miss: Watch for the ACC's LLC attestation of existence once it takes effect.
A yearly calendar for a Arizona LLC
- State: None required: No annual report. A 2025 ACC policy announced a periodic LLC attestation of existence; check whether it is in force.
- 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
The IRS does not care which state you chose
Paying the Arizona fee keeps the LLC alive at the state. It does nothing for the IRS, where a foreign-owned single-member LLC has its own yearly filing: Form 5472 attached to a pro forma Form 1120, due for any year with money or property moving between you and the LLC. The penalty for missing it is US$25,000 (IRS).
After formation there is usually a BE-13 within 45 days (BEA rule). A US income tax return (Form 1040-NR for an individual owner) is only needed if the LLC has income effectively connected with a US trade or business (IRS).
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Arizona 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 Arizona date; the state report itself is filed with Arizona.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Arizona LLC
Arizona
- State rules: Arizona 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.
Common questions
Does a foreign-owned Arizona LLC file an annual report?
None required. Fee: No filing fee. Due: No annual report. A 2025 ACC policy announced a periodic LLC attestation of existence; check whether it is in force.
Does a Arizona LLC owned by a non-US person pay Arizona tax?
None found on the official pages checked.
What happens if the Arizona filing is late?
Not applicable for the annual report.
Does a foreign-owned Arizona 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.
- Arizona: 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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