For non-US owners of a Georgia LLC
Foreign-Owned Georgia LLC: State Report, Tax and IRS Filing
Formed a Georgia LLC as a non-US owner? This is what Georgia 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 Georgia LLC have to file each year?
With Georgia: Annual Registration. Fee: US$60. Due: Between January 1 and April 1 each year, starting the year after formation. 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
- Georgia yearly report
- Annual Registration
- Georgia fee
- US$60
- Georgia due date
- Between January 1 and April 1 each year, starting the year after formation.
- 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 Georgia expects every year
Georgia sets its own yearly duties, separate from the IRS. From the state's own pages (Georgia official source, tax source): State figures checked October 28, 2026.
| Item | Georgia |
|---|---|
| Yearly report | Annual Registration |
| Fee | US$60. $60 online or paper per the Secretary of State fee table. Mailed filings must be paid by check or money order. Registrations can be prepaid for up to 3 calendar years. |
| Due | Between January 1 and April 1 each year, starting the year after formation. |
| State tax | None for a disregarded LLC. Georgia DOR states an LLC is only subject to the net worth tax if it is treated as a corporation for income tax purposes. |
| If it is late | $25 penalty for late filing. Entities that do not timely file and pay may be administratively dissolved (O.C.G.A. 14-11-603); the SOS page does not state a fixed timeline. |
Easy to miss: The fee is due every year by April 1 even if nothing changed, and a filing after April 1 adds a $25 penalty.
The IRS does not care which state you chose
Paying the Georgia fee keeps the LLC alive at the state. It does nothing for the IRS, where a foreign-owned single-member LLC has its own yearly filing: Form 5472 attached to a pro forma Form 1120, due for any year with money or property moving between you and the LLC. The penalty for missing it is US$25,000 (IRS).
After formation there is usually a BE-13 within 45 days (BEA rule). A US income tax return (Form 1040-NR for an individual owner) is only needed if the LLC has income effectively connected with a US trade or business (IRS).
Dates to keep
| Who | What and when |
|---|---|
| State | Annual Registration: Between January 1 and April 1 each year, starting the year after formation. |
| 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 Georgia 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 Georgia date; the state report itself is filed with Georgia.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Georgia
- State rules: Georgia official page, Georgia tax 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).
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
- Arkansas
- Connecticut
- 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
Is there a yearly Georgia filing for my LLC?
Annual Registration. Fee: US$60. Due: Between January 1 and April 1 each year, starting the year after formation.
Does a Georgia LLC owned by a non-US person pay Georgia tax?
None for a disregarded LLC. Georgia DOR states an LLC is only subject to the net worth tax if it is treated as a corporation for income tax purposes.
What happens if the Georgia filing is late?
$25 penalty for late filing. Entities that do not timely file and pay may be administratively dissolved (O.C.G.A. 14-11-603); the SOS page does not state a fixed timeline.
Does a foreign-owned Georgia 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.
- Georgia: official source
- Georgia: 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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