For non-US owners of a Oregon LLC
Foreign-Owned Oregon LLC: State Report, Tax and IRS Filing
Formed a Oregon LLC as a non-US owner? This is what Oregon 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 Oregon LLC have to file each year?
With Oregon: Annual Report / Renewal (Secretary of State, Corporation Division). Fee: US$100. Due: Each year on the anniversary date of the original filing. The state mails a notice about 45 to 50 days before. 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
- Oregon yearly report
- Annual Report / Renewal (Secretary of State, Corporation Division)
- Oregon fee
- US$100
- Oregon due date
- Each year on the anniversary date of the original filing. The state mails a notice about 45 to 50 days before.
- 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 IRS does not care which state you chose
Paying the Oregon 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).
The Oregon side: report, fee and tax
Before the IRS side, the state. Oregon's requirements, from official Oregon sources (Oregon official source, tax source): State figures checked October 28, 2026.
| Item | Oregon |
|---|---|
| Yearly report | Annual Report / Renewal (Secretary of State, Corporation Division) |
| Fee | US$100. $100 state fee; filing online at sos.oregon.gov/renew carries no extra fee. |
| Due | Each year on the anniversary date of the original filing. The state mails a notice about 45 to 50 days before. |
| State tax | No minimum tax on a disregarded LLC was found. Oregon Corporate Activity Tax applies only if Oregon commercial activity exceeds $750,000 (registration within 30 days) and a return is required at $1 million or more; tax is $250 plus 0.57% of taxable commercial activity above $1 million, so a low-revenue LLC owes nothing. |
| If it is late | Not filing when due is a ground for administrative dissolution. Reinstatement within 5 years can be done online by paying a reinstatement fee plus the missed annual fees. |
Easy to miss: The state fee is only $100; third-party mailers charge more, and the due date is the anniversary date.
One point we could not confirm on the official pages: Administrative dissolution timing and reinstatement fee amount (statute site refused connection).
A yearly calendar for a Oregon LLC
- State: Annual Report / Renewal (Secretary of State, Corporation Division): Each year on the anniversary date of the original filing. The state mails a notice about 45 to 50 days before.
- 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 Oregon 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 Oregon date; the state report itself is filed with Oregon.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Oregon
- State rules: Oregon official page, Oregon tax page.
Federal
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
- 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).
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 Carolina
- North Dakota
- Oklahoma
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
What does a Oregon LLC owe the state each year?
Annual Report / Renewal (Secretary of State, Corporation Division). Fee: US$100. Due: Each year on the anniversary date of the original filing. The state mails a notice about 45 to 50 days before.
Does a Oregon LLC owned by a non-US person pay Oregon tax?
No minimum tax on a disregarded LLC was found. Oregon Corporate Activity Tax applies only if Oregon commercial activity exceeds $750,000 (registration within 30 days) and a return is required at $1 million or more; tax is $250 plus 0.57% of taxable commercial activity above $1 million, so a low-revenue LLC owes nothing.
What happens if the Oregon filing is late?
Not filing when due is a ground for administrative dissolution. Reinstatement within 5 years can be done online by paying a reinstatement fee plus the missed annual fees.
Does a foreign-owned Oregon 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.
- Oregon: official source
- Oregon: 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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