For non-US owners of a Nevada LLC
Foreign-Owned Nevada LLC: State Report, Tax and IRS Filing
Formed a Nevada LLC as a non-US owner? This is what Nevada 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 Nevada LLC have to file each year?
With Nevada: Annual List of Managers or Managing Members, plus State Business License renewal. Fee: US$350. Due: Last day of the month in which the LLC was formed (anniversary month), each year, unless an alternative due date was chosen. 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
- Nevada yearly report
- Annual List of Managers or Managing Members, plus State Business License renewal
- Nevada fee
- US$350
- Nevada due date
- Last day of the month in which the LLC was formed (anniversary month), each year, unless an alternative due date was chosen.
- 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
Nevada filings for a foreign-owned LLC
These are the state-level duties of a Nevada LLC, as published by Nevada (Nevada official source, tax source). State figures checked October 28, 2026.
| Item | Nevada |
|---|---|
| Yearly report | Annual List of Managers or Managing Members, plus State Business License renewal |
| Fee | US$350. Annual list fee US$150 (NRS 86.263) plus the US$200 State Business License fee, paid together: US$350 a year. |
| Due | Last day of the month in which the LLC was formed (anniversary month), each year, unless an alternative due date was chosen. |
| State tax | No franchise or income tax. Nevada Commerce Tax applies only if Nevada gross revenue exceeds $4,000,000 for the July 1 to June 30 year (return due August 14). A single-member LLC must still file the annual list and keep a State Business License. |
| If it is late | $75 penalty on the late annual list (NRS 86.272) plus $100 penalty on the late business license. The charter is revoked on the first day of the first anniversary of the month following the due month; reinstatement requires all back fees and penalties plus $300, and is not allowed after 5 consecutive years revoked. |
Easy to miss: The $200 State Business License renewal is owed on top of the $150 annual list fee, and late filings add $175 in penalties.
A yearly calendar for a Nevada LLC
- State: Annual List of Managers or Managing Members, plus State Business License renewal: Last day of the month in which the LLC was formed (anniversary month), each year, unless an alternative due date was chosen.
- 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 Nevada 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 Nevada 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 Nevada date; the state report itself is filed with Nevada.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Nevada LLC
Nevada
- State rules: Nevada official page, Nevada tax page.
- Provisions named on those pages or in the statutes they rely on: NRS 86.263; NRS 86.272.
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
Is there a yearly Nevada filing for my LLC?
Annual List of Managers or Managing Members, plus State Business License renewal. Fee: US$350. Due: Last day of the month in which the LLC was formed (anniversary month), each year, unless an alternative due date was chosen.
Does a Nevada LLC owned by a non-US person pay Nevada tax?
No franchise or income tax. Nevada Commerce Tax applies only if Nevada gross revenue exceeds $4,000,000 for the July 1 to June 30 year (return due August 14). A single-member LLC must still file the annual list and keep a State Business License.
What happens if the Nevada filing is late?
$75 penalty on the late annual list (NRS 86.272) plus $100 penalty on the late business license. The charter is revoked on the first day of the first anniversary of the month following the due month; reinstatement requires all back fees and penalties plus $300, and is not allowed after 5 consecutive years revoked.
Does a foreign-owned Nevada 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.
- Nevada: official source
- Nevada: 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.
Request a Quote for your Nevada LLC filings
Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.
Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify