For non-US owners of a Rhode Island LLC
Foreign-Owned Rhode Island LLC: State Report, Tax and IRS Filing
Formed a Rhode Island LLC as a non-US owner? This is what Rhode Island 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 Rhode Island LLC have to file each year?
With Rhode Island: Annual Report, Form 632 (Department of State). Fee: US$50. Due: Between February 1 and May 1 each year. 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
- Rhode Island yearly report
- Annual Report, Form 632 (Department of State)
- Rhode Island fee
- US$50
- Rhode Island due date
- Between February 1 and May 1 each year.
- 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
Rhode Island filings for a foreign-owned LLC
These are the state-level duties of a Rhode Island LLC, as published by Rhode Island (Rhode Island official source, tax source). State figures checked October 28, 2026.
| Item | Rhode Island |
|---|---|
| Yearly report | Annual Report, Form 632 (Department of State) |
| Fee | US$50. US$50 filing fee plus an online convenience fee; the state shows the total at checkout. |
| Due | Between February 1 and May 1 each year. |
| State tax | Annual charge of $400 (equal to the minimum business corporation tax) paid to the RI Division of Taxation on Form RI-1065. It applies to single-member and disregarded LLCs, is not prorated, and is owed even with no business or profit. A single-member LLC's due date follows its owner (March 15 or April 15; April 15 for an individual calendar-year owner). |
| If it is late | $25 penalty applied June 1. Entities that fail to file lose good standing and are revoked; revoked entities must take additional steps before filing. Revocation timing was not stated. |
Easy to miss: Owners of disregarded single-member LLCs often miss the $400 annual charge on Form RI-1065, which is owed even with no income.
One point we could not confirm on the official pages: Exact online fee total and revocation timing; late charge for the $400 annual charge not confirmed.
Keeping a Rhode Island LLC in good standing
State. Annual Report, Form 632 (Department of State): Between February 1 and May 1 each year.
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 filings for a Rhode Island LLC with a foreign owner
The state filings do not replace the federal ones. A Rhode Island LLC owned by one non-US person is a disregarded entity for income tax, but the IRS treats it as a corporation for related-party reporting, so it files Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its owner, including the money used to form it. A missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Also on the federal side: the BE-13 survey, generally within 45 days of a foreign person setting up a US business (BEA rule), and a Form 1040-NR only 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 Rhode Island 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 Rhode Island date; the state report itself is filed with Rhode Island.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Rhode Island
- State rules: Rhode Island official page, Rhode Island 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
- Oregon
- Pennsylvania
- South Carolina
- Tennessee
- Utah
- Vermont
- Virginia
- West Virginia
Common questions
Is there a yearly Rhode Island filing for my LLC?
Annual Report, Form 632 (Department of State). Fee: US$50. Due: Between February 1 and May 1 each year.
Does a Rhode Island LLC owned by a non-US person pay Rhode Island tax?
Annual charge of $400 (equal to the minimum business corporation tax) paid to the RI Division of Taxation on Form RI-1065. It applies to single-member and disregarded LLCs, is not prorated, and is owed even with no business or profit. A single-member LLC's due date follows its owner (March 15 or April 15; April 15 for an individual calendar-year owner).
What happens if the Rhode Island filing is late?
$25 penalty applied June 1. Entities that fail to file lose good standing and are revoked; revoked entities must take additional steps before filing. Revocation timing was not stated.
Does a foreign-owned Rhode Island 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.
- Rhode Island: official source
- Rhode Island: 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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