For non-US owners of a Florida LLC
Foreign-Owned Florida LLC: State Report, Tax and IRS Filing
A Florida LLC owned from abroad has a state duty and a federal one. Miss the state one and the LLC can lose its good standing; miss the federal one and the IRS penalty is US$25,000. This page sets out both.
Quick answer
What does a foreign-owned Florida LLC have to file each year?
With Florida: Annual Report. Fee: US$138.75. Due: Between January 1 and May 1 each year, starting the year after the year the articles of organization became effective. 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
- Florida yearly report
- Annual Report
- Florida fee
- US$138.75
- Florida due date
- Between January 1 and May 1 each year, starting the year after the year the articles of organization became effective.
- 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 Florida side: report, fee and tax
Before the IRS side, the state. Florida's requirements, from official Florida sources (Florida official source): State figures checked October 28, 2026.
| Item | Florida |
|---|---|
| Yearly report | Annual Report |
| Fee | US$138.75. US$138.75 = US$50 annual report fee (s. 605.0213) plus US$88.75 supplemental corporate fee (s. 607.193). Filed online at Sunbiz. |
| Due | Between January 1 and May 1 each year, starting the year after the year the articles of organization became effective. |
| State tax | None identified on the official sources reviewed. |
| If it is late | US$400 late charge if paid after May 1 (s. 607.193), for a total of US$538.75. An LLC that has not filed is administratively dissolved on the fourth Friday in September (s. 605.0714). |
Easy to miss: Filing even one day after May 1 adds a US$400 late charge to the US$138.75 fee.
Federal filings, whatever Florida 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 Florida LLC files them on the same terms as an LLC formed anywhere else.
A yearly calendar for a Florida LLC
- State: Annual Report: Between January 1 and May 1 each year, starting the year after the year the articles of organization became effective.
- 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 Florida 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 Florida date; the state report itself is filed with Florida.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Florida
- State rules: Florida official page.
- Provisions named on those pages or in the statutes they rely on: s. 605.0213; s. 607.193; s. 605.0714.
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).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
Common questions
Is there a yearly Florida filing for my LLC?
Annual Report. Fee: US$138.75. Due: Between January 1 and May 1 each year, starting the year after the year the articles of organization became effective.
Does a Florida LLC owned by a non-US person pay Florida tax?
None identified on the official sources reviewed.
What happens if the Florida filing is late?
US$400 late charge if paid after May 1 (s. 607.193), for a total of US$538.75. An LLC that has not filed is administratively dissolved on the fourth Friday in September (s. 605.0714).
Does a foreign-owned Florida 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.
- Florida: 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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