For non-US owners of a Pennsylvania LLC
Foreign-Owned Pennsylvania LLC: State Report, Tax and IRS Filing
Your LLC is formed in Pennsylvania and you live outside the US. Two sets of rules apply every year: Pennsylvania'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 Pennsylvania LLC have to file each year?
With Pennsylvania: Annual Report (Department of State), required beginning January 1, 2025, replacing the former decennial report. Fee: US$7. Due: Between January 1 and September 30 each year for LLCs (domestic and foreign). 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
- Pennsylvania yearly report
- Annual Report (Department of State), required beginning January 1, 2025, replacing the former decennial report
- Pennsylvania fee
- US$7
- Pennsylvania due date
- Between January 1 and September 30 each year for LLCs (domestic and foreign).
- 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 Pennsylvania side: report, fee and tax
Before the IRS side, the state. Pennsylvania's requirements, from official Pennsylvania sources (Pennsylvania official source, tax source): State figures checked October 28, 2026.
| Item | Pennsylvania |
|---|---|
| Yearly report | Annual Report (Department of State), required beginning January 1, 2025, replacing the former decennial report |
| Fee | US$7. $7 for for-profit LLCs; $0 for LLCs with a not-for-profit purpose. Restricted professional companies separately pay an annual registration of at least $500. |
| Due | Between January 1 and September 30 each year for LLCs (domestic and foreign). |
| State tax | None. Pennsylvania's capital stock and foreign franchise tax was eliminated for tax years beginning January 1, 2016 and after; no entity-level minimum tax applies to a disregarded LLC. |
| If it is late | Beginning with reports due in 2027, an LLC that does not file is administratively dissolved six months after the due date and loses exclusive right to its name. A domestic LLC can reinstate at any time: $35 online or $40 paper, plus $15 for each delinquent report. |
Easy to miss: The annual report is new since 2025, and starting with 2027 reports a missed filing leads to dissolution six months after September 30.
Keeping a Pennsylvania LLC in good standing
State. Annual Report (Department of State), required beginning January 1, 2025, replacing the former decennial report: Between January 1 and September 30 each year for LLCs (domestic and foreign).
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 Pennsylvania 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 Pennsylvania 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 Pennsylvania date; the state report itself is filed with Pennsylvania.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Pennsylvania and federal sources
Pennsylvania
- State rules: Pennsylvania official page, Pennsylvania 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 Carolina
- North Dakota
- Oklahoma
- Oregon
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
Is there a yearly Pennsylvania filing for my LLC?
Annual Report (Department of State), required beginning January 1, 2025, replacing the former decennial report. Fee: US$7. Due: Between January 1 and September 30 each year for LLCs (domestic and foreign).
Does a Pennsylvania LLC owned by a non-US person pay Pennsylvania tax?
None. Pennsylvania's capital stock and foreign franchise tax was eliminated for tax years beginning January 1, 2016 and after; no entity-level minimum tax applies to a disregarded LLC.
What happens if the Pennsylvania filing is late?
Beginning with reports due in 2027, an LLC that does not file is administratively dissolved six months after the due date and loses exclusive right to its name. A domestic LLC can reinstate at any time: $35 online or $40 paper, plus $15 for each delinquent report.
Does a foreign-owned Pennsylvania 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.
- Pennsylvania: official source
- Pennsylvania: 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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