For non-US owners of a Hawaii LLC
Foreign-Owned Hawaii LLC: State Report, Tax and IRS Filing
Your LLC is formed in Hawaii and you live outside the US. Two sets of rules apply every year: Hawaii'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 Hawaii LLC have to file each year?
With Hawaii: Annual Report. Fee: US$12.50. Due: By the end of the calendar quarter in which the LLC was registered (for example, March 31 for an LLC formed January to March). 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
- Hawaii yearly report
- Annual Report
- Hawaii fee
- US$12.50
- Hawaii due date
- By the end of the calendar quarter in which the LLC was registered (for example, March 31 for an LLC formed January to March).
- 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 Hawaii LLC with a foreign owner
The state filings do not replace the federal ones. A Hawaii 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).
Hawaii filings for a foreign-owned LLC
These are the state-level duties of a Hawaii LLC, as published by Hawaii (Hawaii official source). State figures checked October 28, 2026.
| Item | Hawaii |
|---|---|
| Yearly report | Annual Report |
| Fee | US$12.50. US$12.50 online; US$15 on paper. |
| Due | By the end of the calendar quarter in which the LLC was registered (for example, March 31 for an LLC formed January to March). |
| State tax | None found on the official pages checked. |
| If it is late | US$10 late fee per year delinquent online; the form states a penalty of up to US$100 for each 30-day period of delinquency. |
A yearly calendar for a Hawaii LLC
- State: Annual Report: By the end of the calendar quarter in which the LLC was registered (for example, March 31 for an LLC formed January to March).
- 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 Hawaii 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 Hawaii date; the state report itself is filed with Hawaii.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Hawaii LLC
Hawaii
- State rules: Hawaii 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.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- 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
Does a foreign-owned Hawaii LLC file an annual report?
Annual Report. Fee: US$12.50. Due: By the end of the calendar quarter in which the LLC was registered (for example, March 31 for an LLC formed January to March).
Does a Hawaii LLC owned by a non-US person pay Hawaii tax?
None found on the official pages checked.
What happens if the Hawaii filing is late?
US$10 late fee per year delinquent online; the form states a penalty of up to US$100 for each 30-day period of delinquency.
Does a foreign-owned Hawaii 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.
- Hawaii: 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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