For non-US owners of a Washington LLC
Foreign-Owned Washington LLC: State Report, Tax and IRS Filing
A Washington 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 Washington LLC have to file each year?
With Washington: Annual Report (Secretary of State, Corporations and Charities Division). Fee: US$70. Due: By the expiration date, which is the last day of the month in which the LLC was first formed. 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
- Washington yearly report
- Annual Report (Secretary of State, Corporations and Charities Division)
- Washington fee
- US$70
- Washington due date
- By the expiration date, which is the last day of the month in which the LLC was first formed.
- 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
Washington filings for a foreign-owned LLC
These are the state-level duties of a Washington LLC, as published by Washington (Washington official source, tax source). State figures checked October 28, 2026.
| Item | Washington |
|---|---|
| Yearly report | Annual Report (Secretary of State, Corporations and Charities Division) |
| Fee | US$70. $70 for an LLC (includes the online processing fee); $95 with the $25 delinquency fee. Expedited service is $100 extra. May be filed up to 180 days before the expiration date. |
| Due | By the expiration date, which is the last day of the month in which the LLC was first formed. |
| State tax | No annual franchise or minimum tax found for LLCs. Separately, a Washington state business license through the Department of Revenue Business Licensing Service is required if any listed condition applies (for example gross income of $12,000 or more per year, employees, or required endorsements); most city and state endorsements renew annually by their expiration date. |
| If it is late | $25 delinquency fee once delinquent. A domestic LLC has 120 days from the delinquency notice date to file and return to active status; registration is administratively dissolved if not filed within four months of that date. Reinstatement within 5 years costs $140 plus all missed annual report fees. |
Easy to miss: The Secretary of State annual report and the Department of Revenue business license renewal are separate filings with different agencies.
A yearly calendar for a Washington LLC
- State: Annual Report (Secretary of State, Corporations and Charities Division): By the expiration date, which is the last day of the month in which the LLC was first formed.
- 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 Washington 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 Washington 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 Washington 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 Washington date; the state report itself is filed with Washington.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Washington
- State rules: Washington official page, Washington 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.
Common questions
Does a foreign-owned Washington LLC file an annual report?
Annual Report (Secretary of State, Corporations and Charities Division). Fee: US$70. Due: By the expiration date, which is the last day of the month in which the LLC was first formed.
Does a Washington LLC owned by a non-US person pay Washington tax?
No annual franchise or minimum tax found for LLCs. Separately, a Washington state business license through the Department of Revenue Business Licensing Service is required if any listed condition applies (for example gross income of $12,000 or more per year, employees, or required endorsements); most city and state endorsements renew annually by their expiration date.
What happens if the Washington filing is late?
$25 delinquency fee once delinquent. A domestic LLC has 120 days from the delinquency notice date to file and return to active status; registration is administratively dissolved if not filed within four months of that date. Reinstatement within 5 years costs $140 plus all missed annual report fees.
Does a foreign-owned Washington 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.
- Washington: official source
- Washington: 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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