For non-US owners of a Missouri LLC
Foreign-Owned Missouri LLC: State Report, Tax and IRS Filing
A Missouri 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 Missouri LLC have to file each year?
With Missouri: None required. Fee: No filing fee. Due: No annual report due. 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
- Missouri yearly report
- None required
- Missouri fee
- No filing fee
- Missouri due date
- No annual report due.
- 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
Missouri filings for a foreign-owned LLC
These are the state-level duties of a Missouri LLC, as published by Missouri (Missouri official source, tax source). State figures checked October 28, 2026.
| Item | Missouri |
|---|---|
| Yearly report | None required |
| Fee | No filing fee. Missouri LLCs do not file an annual report with the Secretary of State, so there is no annual state filing fee. |
| Due | No annual report due. |
| State tax | None. Missouri's corporation franchise tax does not apply for tax years beginning on or after January 1, 2016 (RSMo 147.010), and it never applied to LLCs taxed as disregarded entities. |
| If it is late | No annual report, so no late fee. The LLC must still keep a registered agent and registered office on file with the Secretary of State. |
Easy to miss: With no annual report, owners can forget to update the registered agent, which is still required.
Dates to keep
| Who | What and when |
|---|---|
| State | None required: No annual report due. |
| 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 |
The IRS does not care which state you chose
Paying the Missouri 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).
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Missouri 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 Missouri date; the state report itself is filed with Missouri.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Missouri
- State rules: Missouri official page, Missouri 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.
Common questions
Is there a yearly Missouri filing for my LLC?
None required. Fee: No filing fee. Due: No annual report due.
Does a Missouri LLC owned by a non-US person pay Missouri tax?
None. Missouri's corporation franchise tax does not apply for tax years beginning on or after January 1, 2016 (RSMo 147.010), and it never applied to LLCs taxed as disregarded entities.
What happens if the Missouri filing is late?
No annual report, so no late fee. The LLC must still keep a registered agent and registered office on file with the Secretary of State.
Does a foreign-owned Missouri 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.
- Missouri: official source
- Missouri: 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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