For non-US owners of a Vermont LLC
Foreign-Owned Vermont LLC: State Report, Tax and IRS Filing
A Vermont 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.
Quick answer
What does a foreign-owned Vermont LLC have to file each year?
With Vermont: Annual Report. Fee: US$45. Due: Within three months after the end of the LLC's fiscal year on record with the Secretary of State. 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
- Vermont yearly report
- Annual Report
- Vermont fee
- US$45
- Vermont due date
- Within three months after the end of the LLC's fiscal year on record with the Secretary of State.
- 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 Vermont side: report, fee and tax
Before the IRS side, the state. Vermont's requirements, from official Vermont sources (Vermont official source, tax source): State figures checked October 28, 2026.
| Item | Vermont |
|---|---|
| Yearly report | Annual Report |
| Fee | US$45. $45 for a domestic LLC (11 V.S.A. 4033). Reinstatement fee $35 (11 V.S.A. 4034). |
| Due | Within three months after the end of the LLC's fiscal year on record with the Secretary of State. |
| State tax | Vermont business entity tax: an LLC treated as a pass-through owes the US$250 minimum annual entity tax on Form BI-471 (or BI-476 if eligible), due with the return on the 15th day of the 3rd month after year end (generally March 15). Vermont's instructions say a disregarded single-member LLC that reports on federal Form 1040 Schedule C or federal Form 1120 does not file Form BI-471. Ask the Vermont Department of Taxes how this applies to a foreign-owned LLC that files a pro forma Form 1120 with Form 5472. |
| If it is late | The Secretary of State's fee page lists no late fee for a domestic LLC. For dissolution timing, check with the state. |
Easy to miss: The deadline is tied to the fiscal year end on record, not the formation date, and Vermont instructions say registering with the Secretary of State alone can trigger the $250 minimum entity tax for a pass-through LLC.
One point we could not confirm on the official pages: Late penalty and administrative dissolution timing (legislature.vermont.gov refused connections).
Keeping a Vermont LLC in good standing
State. Annual Report: Within three months after the end of the LLC's fiscal year on record with the Secretary of State.
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 Vermont 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 Vermont 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 Vermont date; the state report itself is filed with Vermont.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Vermont LLC
Vermont
- State rules: Vermont official page, Vermont 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
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Utah
- Virginia
- West Virginia
Common questions
What does a Vermont LLC owe the state each year?
Annual Report. Fee: US$45. Due: Within three months after the end of the LLC's fiscal year on record with the Secretary of State.
Does a Vermont LLC owned by a non-US person pay Vermont tax?
Vermont business entity tax: an LLC treated as a pass-through owes the US$250 minimum annual entity tax on Form BI-471 (or BI-476 if eligible), due with the return on the 15th day of the 3rd month after year end (generally March 15). Vermont's instructions say a disregarded single-member LLC that reports on federal Form 1040 Schedule C or federal Form 1120 does not file Form BI-471. Ask the Vermont Department of Taxes how this applies to a foreign-owned LLC that files a pro forma Form 1120 with Form 5472.
What happens if the Vermont filing is late?
The Secretary of State's fee page lists no late fee for a domestic LLC. For dissolution timing, check with the state.
Does a foreign-owned Vermont 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.
- Vermont: official source
- Vermont: 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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