For non-US owners of a Montana LLC
Foreign-Owned Montana LLC: State Report, Tax and IRS Filing
Formed a Montana LLC as a non-US owner? This is what Montana 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 Montana LLC have to file each year?
With Montana: Annual Report (Secretary of State). Fee: No filing fee. Due: April 15 each year to file without a fee. The Secretary's help center states the final deadline for domestic entities is December 1 (filings close 5 p.m. November 28). 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
- Montana yearly report
- Annual Report (Secretary of State)
- Montana fee
- No filing fee
- Montana due date
- April 15 each year to file without a fee. The Secretary's help center states the final deadline for domestic entities is December 1 (filings
- 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 Montana side: report, fee and tax
Before the IRS side, the state. Montana's requirements, from official Montana sources (Montana official source, tax source): State figures checked October 28, 2026.
| Item | Montana |
|---|---|
| Yearly report | Annual Report (Secretary of State) |
| Fee | No filing fee. US$0 for 2027 if filed 1 January to 15 April 2027. Montana has waived its annual report fee each year since 2024 and has already announced the waiver for reports filed 1 January to 15 April 2027. It is a yearly decision, not a permanent change, so check before each 15 April deadline. After 15 April the report costs US$35. |
| Due | April 15 each year to file without a fee. The Secretary's help center states the final deadline for domestic entities is December 1 (filings close 5 p.m. November 28). |
| State tax | None. A disregarded single-member LLC is not subject to Montana corporation license tax (MCA 15-30-3302); its owner is taxed instead, and information returns may still be required if it has Montana-source income. |
| If it is late | $35 fee if filed after April 15. Domestic LLCs that have not filed are involuntarily dissolved on December 1. Reinstatement within 5 years requires a reinstatement application ($35), all missed annual reports and late fees (MCA 35-8-912). |
Easy to miss: Official filing is free at biz.sosmt.gov; in September 2026 the state warned about a private mailing asking US$150 for the 2027 report.
The IRS does not care which state you chose
Paying the Montana 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).
A yearly calendar for a Montana LLC
- State: Annual Report (Secretary of State): April 15 each year to file without a fee. The Secretary's help center states the final deadline for domestic entities is December 1 (filings close 5 p.m. November 28).
- 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 Montana 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 Montana date; the state report itself is filed with Montana.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Montana LLC
Montana
- State rules: Montana official page, Montana 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).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
Common questions
Does a foreign-owned Montana LLC file an annual report?
Annual Report (Secretary of State). Fee: No filing fee. Due: April 15 each year to file without a fee. The Secretary's help center states the final deadline for domestic entities is December 1 (filings close 5 p.m. November 28).
Does a Montana LLC owned by a non-US person pay Montana tax?
None. A disregarded single-member LLC is not subject to Montana corporation license tax (MCA 15-30-3302); its owner is taxed instead, and information returns may still be required if it has Montana-source income.
What happens if the Montana filing is late?
$35 fee if filed after April 15. Domestic LLCs that have not filed are involuntarily dissolved on December 1. Reinstatement within 5 years requires a reinstatement application ($35), all missed annual reports and late fees (MCA 35-8-912).
Does a foreign-owned Montana 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.
- Montana: official source
- Montana: 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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