For non-US owners of a California LLC
Foreign-Owned California LLC: State Report, Tax and IRS Filing
Formed a California LLC as a non-US owner? This is what California 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 California LLC have to file each year?
With California: Statement of Information (Secretary of State), every two years. Fee: US$20. Due: Statement of Information every two years, in the six-month window ending in the month the LLC was formed. 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
- California yearly report
- Statement of Information (Secretary of State), every two years
- California fee
- US$20
- California due date
- Statement of Information every two years, in the six-month window ending in the month the LLC was formed.
- 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 California side: report, fee and tax
Before the IRS side, the state. California's requirements, from official California sources (California official source, tax source): State figures checked October 28, 2026.
| Item | California |
|---|---|
| Yearly report | Statement of Information (Secretary of State), every two years (biennial) |
| Fee | US$20. US$20 Statement of Information. Separate from the Franchise Tax Board items below. |
| Due | Statement of Information every two years, in the six-month window ending in the month the LLC was formed. |
| State tax | US$800 annual LLC tax to the Franchise Tax Board for every LLC doing business in or organized in California, due the 15th day of the 4th month of the tax year (first year: 15th day of the 4th month after filing with the Secretary of State), even if the LLC does no business, until it is cancelled. An LLC fee of US$900 to US$11,790 applies when total California income is US$250,000 or more, and Form 568 is filed each year. |
| If it is late | The Secretary of State imposes a US$250 penalty for not filing the Statement of Information (collected by the FTB). Unpaid taxes and missed filings can lead to suspension. |
Easy to miss: The US$800 tax is due every year even with no income or activity, until the LLC is formally cancelled with both the Secretary of State and the FTB.
Dates to keep
| Who | What and when |
|---|---|
| State | Statement of Information (Secretary of State), every two years: Statement of Information every two years, in the six-month window ending in the month the LLC was formed. |
| 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 filings for a California LLC with a foreign owner
The state filings do not replace the federal ones. A California 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).
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned California 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 California date; the state report itself is filed with California.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
California and federal sources
California
- State rules: California official page, California 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.
Common questions
What does a California LLC owe the state each year?
Statement of Information (Secretary of State), every two years. Fee: US$20. Due: Statement of Information every two years, in the six-month window ending in the month the LLC was formed.
Does a California LLC owned by a non-US person pay California tax?
US$800 annual LLC tax to the Franchise Tax Board for every LLC doing business in or organized in California, due the 15th day of the 4th month of the tax year (first year: 15th day of the 4th month after filing with the Secretary of State), even if the LLC does no business, until it is cancelled. An LLC fee of US$900 to US$11,790 applies when total California income is US$250,000 or more, and Form 568 is filed each year.
What happens if the California filing is late?
The Secretary of State imposes a US$250 penalty for not filing the Statement of Information (collected by the FTB). Unpaid taxes and missed filings can lead to suspension.
Does a foreign-owned California 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.
- California: official source
- California: 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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