For non-US owners of a Connecticut LLC

Foreign-Owned Connecticut LLC: State Report, Tax and IRS Filing

Your LLC is formed in Connecticut and you live outside the US. Two sets of rules apply every year: Connecticut's report and tax, and the IRS filing for foreign-owned LLCs. Here are both, from the state's own sources and the IRS.

Connecticut reportState taxForm 5472BE-13

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Quick answer

What does a foreign-owned Connecticut LLC have to file each year?

With Connecticut: Annual Report. Fee: US$80. Due: Between January 1 and March 31 each year. 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.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Connecticut yearly report: Annual Report
Connecticut fee: US$80
Connecticut due date: Between January 1 and March 31 each year.
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 Connecticut LLC with a foreign owner

The state filings do not replace the federal ones. A Connecticut 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).

What Connecticut expects every year

Connecticut sets its own yearly duties, separate from the IRS. From the state's own pages (Connecticut official source): State figures checked October 28, 2026.

Item	Connecticut
Yearly report	Annual Report
Fee	US$80. US$80, filed online.
Due	Between January 1 and March 31 each year.
State tax	None. The Connecticut Business Entity Tax ended for tax periods beginning after December 31, 2018 (Public Act 19-117).
If it is late	The Secretary of the State's annual report FAQ says there is no additional late fee, but no Certificate of Legal Existence (good standing) is issued while reports are missing, and the Secretary may administratively dissolve an entity more than one year in default of its annual report obligation.

Easy to miss: An LLC stays active and keeps owing annual reports until a dissolution is filed; not filing does not close it.

A yearly calendar for a Connecticut LLC

State: Annual Report: Between January 1 and March 31 each year.
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 Connecticut 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 Connecticut date; the state report itself is filed with Connecticut.

See the annual compliance package, best state for non-US founders and US LLC tax by country.

Where these rules come from

Connecticut

State rules: Connecticut official page.

Federal

Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
BE-13: 15 CFR 801.7 (eCFR).
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).

Common questions

Does a foreign-owned Connecticut LLC file an annual report?

Annual Report. Fee: US$80. Due: Between January 1 and March 31 each year.

Does a Connecticut LLC owned by a non-US person pay Connecticut tax?

None. The Connecticut Business Entity Tax ended for tax periods beginning after December 31, 2018 (Public Act 19-117).

What happens if the Connecticut filing is late?

The Secretary of the State's annual report FAQ says there is no additional late fee, but no Certificate of Legal Existence (good standing) is issued while reports are missing, and the Secretary may administratively dissolve an entity more than one year in default of its annual report obligation.

Does a foreign-owned Connecticut 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.

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.

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