For non-US owners of a Ohio LLC
Foreign-Owned Ohio LLC: State Report, Tax and IRS Filing
Your LLC is formed in Ohio and you live outside the US. Two sets of rules apply every year: Ohio's report and tax, and the IRS filing for foreign-owned LLCs. Here are both, from the state's own sources and the IRS.
Quick answer
What does a foreign-owned Ohio LLC have to file each year?
With Ohio: None required. Fee: No filing fee. Due: No annual report. 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
- Ohio yearly report
- None required
- Ohio fee
- No filing fee
- Ohio due date
- No annual report.
- 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
Federal filings, whatever Ohio 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 Ohio LLC files them on the same terms as an LLC formed anywhere else.
What Ohio expects every year
Ohio sets its own yearly duties, separate from the IRS. From the state's own pages (Ohio official source, tax source): State figures checked October 28, 2026.
| Item | Ohio |
|---|---|
| Yearly report | None required |
| Fee | No filing fee. The Ohio Secretary of State says LLCs are not required to submit annual or biennial filings; some actions, such as changing the statutory agent, need a filing. |
| Due | No annual report. |
| State tax | Commercial Activity Tax only above US$6 million of taxable gross receipts (2025 onward); the annual minimum tax was eliminated from 2024. |
| If it is late | Not applicable for the annual report. Keep a statutory agent on file. |
Easy to miss: Third-party mailers offering paid 'annual report' filings are not required by Ohio.
Keeping a Ohio LLC in good standing
State. None required: No annual report.
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 Ohio 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 Ohio date; the state report itself is filed with Ohio.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Ohio LLC
Ohio
- State rules: Ohio official page, Ohio 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 Ohio LLC file an annual report?
None required. Fee: No filing fee. Due: No annual report.
Does a Ohio LLC owned by a non-US person pay Ohio tax?
Commercial Activity Tax only above US$6 million of taxable gross receipts (2025 onward); the annual minimum tax was eliminated from 2024.
What happens if the Ohio filing is late?
Not applicable for the annual report. Keep a statutory agent on file.
Does a foreign-owned Ohio 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.
- Ohio: official source
- Ohio: 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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