For non-US owners of a North Carolina LLC
Foreign-Owned North Carolina LLC: State Report, Tax and IRS Filing
Formed a North Carolina LLC as a non-US owner? This is what North Carolina 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 North Carolina LLC have to file each year?
With North Carolina: Annual Report (Secretary of State). Fee: US$200. Due: April 15 each year, starting in the year after the LLC is formed. 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
- North Carolina yearly report
- Annual Report (Secretary of State)
- North Carolina fee
- US$200
- North Carolina due date
- April 15 each year, starting in the year after the LLC is formed.
- 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
North Carolina filings for a foreign-owned LLC
These are the state-level duties of a North Carolina LLC, as published by North Carolina (North Carolina official source, tax source). State figures checked October 28, 2026.
| Item | North Carolina |
|---|---|
| Yearly report | Annual Report (Secretary of State) |
| Fee | US$200. $200 paper. Online by credit card is $203 (includes a $3 electronic fee); ACH adds a $2 fee. |
| Due | April 15 each year, starting in the year after the LLC is formed. |
| State tax | None for an LLC that has not elected corporate tax treatment. NCDOR states that by default an LLC is not subject to the North Carolina franchise tax unless it elects to be taxed as a corporation; this covers a disregarded single-member LLC. |
| If it is late | No separate late fee is listed. Failure to file or pay fees can lead to administrative dissolution; reinstatement costs US$100 plus past-due reports. |
Easy to miss: The $200 report is owed every April 15 even with no activity, and the Secretary of State warns about third-party mailers charging far more than the state fee.
A yearly calendar for a North Carolina LLC
- State: Annual Report (Secretary of State): April 15 each year, starting in the year after the LLC is formed.
- 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
Federal filings, whatever North Carolina requires
| Filing | When | Source |
|---|---|---|
| Form 5472 with a pro forma Form 1120 | Each year the LLC has a reportable transaction with its foreign owner; US$25,000 penalty if missed | IRS |
| BE-13 | Generally within 45 days of a foreign person setting up or buying a US business | BEA rule |
| Form 1040-NR | Only if the LLC has income effectively connected with a US trade or business | IRS |
None of these depend on the state. A North Carolina LLC files them on the same terms as an LLC formed anywhere else.
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned North Carolina 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 North Carolina date; the state report itself is filed with North Carolina.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a North Carolina LLC
North Carolina
- State rules: North Carolina official page, North Carolina 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.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- New Jersey
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
Does a foreign-owned North Carolina LLC file an annual report?
Annual Report (Secretary of State). Fee: US$200. Due: April 15 each year, starting in the year after the LLC is formed.
Does a North Carolina LLC owned by a non-US person pay North Carolina tax?
None for an LLC that has not elected corporate tax treatment. NCDOR states that by default an LLC is not subject to the North Carolina franchise tax unless it elects to be taxed as a corporation; this covers a disregarded single-member LLC.
What happens if the North Carolina filing is late?
No separate late fee is listed. Failure to file or pay fees can lead to administrative dissolution; reinstatement costs US$100 plus past-due reports.
Does a foreign-owned North Carolina 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.
- North Carolina: official source
- North Carolina: 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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