For non-US owners of a Oklahoma LLC

Foreign-Owned Oklahoma LLC: State Report, Tax and IRS Filing

A Oklahoma 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.

Oklahoma reportState taxForm 5472BE-13

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Quick answer

What does a foreign-owned Oklahoma LLC have to file each year?

With Oklahoma: Annual Certificate (Secretary of State). Fee: US$25. Due: Each year on the anniversary date of the LLC's registration. 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.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Oklahoma yearly report: Annual Certificate (Secretary of State)
Oklahoma fee: US$25
Oklahoma due date: Each year on the anniversary date of the LLC's registration.
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 Oklahoma side: report, fee and tax

Before the IRS side, the state. Oklahoma's requirements, from official Oklahoma sources (Oklahoma official source, tax source): State figures checked October 28, 2026.

Item	Oklahoma
Yearly report	Annual Certificate (Secretary of State)
Fee	US$25. $25, online or by mail (18 O.S. 2055.2).
Due	Each year on the anniversary date of the LLC's registration.
State tax	None. The Oklahoma Tax Commission states that LLCs are statutorily exempt from franchise tax (and franchise tax filing requirements end after tax year 2023 for corporations).
If it is late	An LLC that does not file within 60 days after the due date stops being in good standing. Reinstatement online is available if the LLC has been terminated for no longer than 3 years.

Easy to miss: The certificate is due on the anniversary date, not a fixed calendar date, and good standing is lost 60 days after a miss.

One point we could not confirm on the official pages: Exact timing of cancellation or termination after continued non-filing.

A yearly calendar for a Oklahoma LLC

State: Annual Certificate (Secretary of State): Each year on the anniversary date of the LLC's registration.
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 Oklahoma 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 Oklahoma 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 Oklahoma 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 Oklahoma date; the state report itself is filed with Oklahoma.

See the annual compliance package, best state for non-US founders and US LLC tax by country.

Law references for a Oklahoma LLC

Oklahoma

State rules: Oklahoma official page, Oklahoma 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).

Common questions

Is there a yearly Oklahoma filing for my LLC?

Annual Certificate (Secretary of State). Fee: US$25. Due: Each year on the anniversary date of the LLC's registration.

Does a Oklahoma LLC owned by a non-US person pay Oklahoma tax?

None. The Oklahoma Tax Commission states that LLCs are statutorily exempt from franchise tax (and franchise tax filing requirements end after tax year 2023 for corporations).

What happens if the Oklahoma filing is late?

An LLC that does not file within 60 days after the due date stops being in good standing. Reinstatement online is available if the LLC has been terminated for no longer than 3 years.

Does a foreign-owned Oklahoma 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.

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.

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