For non-US owners of a Colorado LLC
Foreign-Owned Colorado LLC: State Report, Tax and IRS Filing
Your LLC is formed in Colorado and you live outside the US. Two sets of rules apply every year: Colorado's report and tax, and the IRS filing for foreign-owned LLCs. Here are both, from the state's own sources and the IRS.
Quick answer
What does a foreign-owned Colorado LLC have to file each year?
With Colorado: Periodic Report. Fee: US$25. Due: Each year in the LLC's periodic report month (shown on the entity's Summary page at the Secretary of State); it can be filed from two months before to two months after that month without penalty. 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
- Colorado yearly report
- Periodic Report
- Colorado fee
- US$25
- Colorado due date
- Each year in the LLC's periodic report month (shown on the entity's Summary page at the Secretary of State); it can be filed from two months
- 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 Colorado expects every year
Colorado sets its own yearly duties, separate from the IRS. From the state's own pages (Colorado official source): State figures checked October 28, 2026.
| Item | Colorado |
|---|---|
| Yearly report | Periodic Report |
| Fee | US$25. US$25, online only (no paper option). Fee took effect July 1, 2024. |
| Due | Each year in the LLC's periodic report month (shown on the entity's Summary page at the Secretary of State); it can be filed from two months before to two months after that month without penalty. |
| State tax | None identified on the official sources reviewed. |
| If it is late | Periodic Report late filing penalty US$50. If not filed within the penalty-free window the status becomes Noncompliant; if still not filed two months later it becomes Delinquent (e.g. January report month: Noncompliant after March 31, Delinquent after May 31). A Delinquent LLC must file a Statement Curing Delinquency (US$100) to return to Good Standing. |
Easy to miss: The due month is set by the state and shown on the entity's Summary page, and missing the window moves the LLC to Noncompliant and then Delinquent status.
Keeping a Colorado LLC in good standing
State. Periodic Report: Each year in the LLC's periodic report month (shown on the entity's Summary page at the Secretary of State); it can be filed from two months before to two months after that month without penalty.
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
Federal filings, whatever Colorado 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 Colorado LLC files them on the same terms as an LLC formed anywhere else.
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Colorado 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 Colorado date; the state report itself is filed with Colorado.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Colorado and federal sources
Colorado
- State rules: Colorado 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 Colorado LLC file an annual report?
Periodic Report. Fee: US$25. Due: Each year in the LLC's periodic report month (shown on the entity's Summary page at the Secretary of State); it can be filed from two months before to two months after that month without penalty.
Does a Colorado LLC owned by a non-US person pay Colorado tax?
None identified on the official sources reviewed.
What happens if the Colorado filing is late?
Periodic Report late filing penalty US$50. If not filed within the penalty-free window the status becomes Noncompliant; if still not filed two months later it becomes Delinquent (e.g. January report month: Noncompliant after March 31, Delinquent after May 31). A Delinquent LLC must file a Statement Curing Delinquency (US$100) to return to Good Standing.
Does a foreign-owned Colorado 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.
- Colorado: 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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