For non-US owners of a Maine LLC

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

A Maine 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.

Maine reportState taxForm 5472BE-13

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Quick answer

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

With Maine: Annual Report. Fee: US$85. Due: Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. 1665). 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

Maine yearly report: Annual Report
Maine fee: US$85
Maine due date: Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. 1665).
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 Maine LLC with a foreign owner

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

The Maine side: report, fee and tax

Before the IRS side, the state. Maine's requirements, from official Maine sources (Maine official source, tax source): State figures checked October 28, 2026.

Item	Maine
Yearly report	Annual Report
Fee	US$85. $85 for a domestic LLC (31 M.R.S. 1680(6)); file online or by mail.
Due	Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. 1665).
State tax	None for a non-financial LLC. Maine's franchise tax applies only to financial institutions (36 M.R.S. 5206).
If it is late	$50 late penalty in addition to the $85 fee (31 M.R.S. 1680(10)); the SOS says it may not be waived for reports received after June 1. Failure to file and pay leads to administrative dissolution after notice and a 60-day cure period (31 M.R.S. 1667, 1592).

Easy to miss: The $50 late penalty applies to any report received after June 1 and the SOS states it cannot be waived.

Keeping a Maine LLC in good standing

State. Annual Report: Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. 1665).

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 Maine 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 Maine date; the state report itself is filed with Maine.

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

Law references for a Maine LLC

Maine

State rules: Maine official page, Maine tax 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).

Common questions

What does a Maine LLC owe the state each year?

Annual Report. Fee: US$85. Due: Between January 1 and June 1 each year, starting the year after formation (31 M.R.S. 1665).

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

None for a non-financial LLC. Maine's franchise tax applies only to financial institutions (36 M.R.S. 5206).

What happens if the Maine filing is late?

$50 late penalty in addition to the $85 fee (31 M.R.S. 1680(10)); the SOS says it may not be waived for reports received after June 1. Failure to file and pay leads to administrative dissolution after notice and a 60-day cure period (31 M.R.S. 1667, 1592).

Does a foreign-owned Maine 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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