For non-US owners of a Arkansas LLC
Foreign-Owned Arkansas LLC: State Report, Tax and IRS Filing
Formed a Arkansas LLC as a non-US owner? This is what Arkansas 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 Arkansas LLC have to file each year?
With Arkansas: Annual LLC Franchise Tax Report (filed with the Secretary of State together with the franchise tax). Fee: US$150. Due: On or before May 1 each year (first due May 1 of the year following formation). No extensions are available. 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
- Arkansas yearly report
- Annual LLC Franchise Tax Report (filed with the Secretary of State together with the franchise tax)
- Arkansas fee
- US$150
- Arkansas due date
- On or before May 1 each year (first due May 1 of the year following formation). No extensions are available.
- 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
What Arkansas expects every year
Arkansas sets its own yearly duties, separate from the IRS. From the state's own pages (Arkansas official source, tax source): State figures checked October 28, 2026.
| Item | Arkansas |
|---|---|
| Yearly report | Annual LLC Franchise Tax Report (filed with the Secretary of State together with the franchise tax) |
| Fee | US$150. Flat US$150 franchise tax paid with the report; there is no separate report fee. All LLCs pay US$150 if the report is timely filed. File online at sos.arkansas.gov or by mail. |
| Due | On or before May 1 each year (first due May 1 of the year following formation). No extensions are available. |
| State tax | Annual LLC franchise tax of US$150, due May 1, paid to the Secretary of State with the annual report. Applies to all LLCs (exemptions are only for federally tax-exempt nonprofits and partnerships formed under the uniform partnership acts), so a single-member disregarded LLC is still subject. |
| If it is late | Late filing penalty of US$25 plus interest at 0.000274 per day on tax and penalty (per the Secretary of State's 2026 form, citing A.C.A. 26-54-107 and 114). The point at which the charter is revoked for non-payment is not stated on the form; check with the state. |
Easy to miss: The US$150 is a franchise tax filed with the Secretary of State, not the revenue department, and it is due May 1 even if the LLC had no activity.
One point we could not confirm on the official pages: Figures confirmed on the 2026 form (tax year 2025); the 2027 form was not yet published.
Federal filings, whatever Arkansas requires
| Filing | When | Source |
|---|---|---|
| Form 5472 with a pro forma Form 1120 | Each year the LLC has a reportable transaction with its foreign owner; US$25,000 penalty if missed | IRS |
| BE-13 | Generally within 45 days of a foreign person setting up or buying a US business | BEA rule |
| Form 1040-NR | Only if the LLC has income effectively connected with a US trade or business | IRS |
None of these depend on the state. A Arkansas LLC files them on the same terms as an LLC formed anywhere else.
A yearly calendar for a Arkansas LLC
- State: Annual LLC Franchise Tax Report (filed with the Secretary of State together with the franchise tax): On or before May 1 each year (first due May 1 of the year following formation). No extensions are available.
- 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 Arkansas 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 Arkansas date; the state report itself is filed with Arkansas.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Arkansas LLC
Arkansas
- State rules: Arkansas official page, Arkansas tax 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
- Alaska
- 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
Does a foreign-owned Arkansas LLC file an annual report?
Annual LLC Franchise Tax Report (filed with the Secretary of State together with the franchise tax). Fee: US$150. Due: On or before May 1 each year (first due May 1 of the year following formation). No extensions are available.
Does a Arkansas LLC owned by a non-US person pay Arkansas tax?
Annual LLC franchise tax of US$150, due May 1, paid to the Secretary of State with the annual report. Applies to all LLCs (exemptions are only for federally tax-exempt nonprofits and partnerships formed under the uniform partnership acts), so a single-member disregarded LLC is still subject.
What happens if the Arkansas filing is late?
Late filing penalty of US$25 plus interest at 0.000274 per day on tax and penalty (per the Secretary of State's 2026 form, citing A.C.A. 26-54-107 and 114). The point at which the charter is revoked for non-payment is not stated on the form; check with the state.
Does a foreign-owned Arkansas 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.
- Arkansas: official source
- Arkansas: tax 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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