For non-US founders, last checked October 30, 2026
Formed Your US Company Through Stripe Atlas, Doola, Firstbase or Northwest? What You Still Have to File
Formation services and registered agents make it easy to start a US company from anywhere. But forming the company and acting as its registered agent is not the same as filing its taxes. Here is what the law puts on you as the owner each year, whichever service you used.
Quick answer
Does my formation service file my US taxes?
Not unless your plan says so in writing. A registered agent's legal job is to receive official documents for the company and pass them on; in Delaware, for example, the statute lists accepting service of process and forwarding the annual report notice (8 Del. C. 132). The yearly filings stay with the owner: Form 5472 (with a pro forma or regular Form 1120), the state's annual report or franchise tax, the BE-13 Claim within 45 days of forming, and Forms 1099 for US contractors. Missing Form 5472 alone carries a US$25,000 penalty (IRS). Check what your plan includes, then file the rest.
What stays with you as the owner
Sources: Form 5472, Form 1120, Delaware, BE-13, FinCEN. See also every state's yearly fees.
| Filing | Single-member LLC (foreign owner) | C-corporation (25%+ foreign owner) | When |
|---|---|---|---|
| Form 5472 | With a pro forma Form 1120, by fax or mail; years with owner transactions | Attached to the corporation's Form 1120; one per related party | 15th day of 4th month (April 15 for a calendar year), or extended with Form 7004 |
| Form 1120 | Pro forma only (information) | Full return, filed whether or not there is income | Same |
| State report or tax | Depends on the state; Delaware LLCs pay US$400 by June 1 | Delaware corporations: annual report and franchise tax by March 1 | Set by the state |
| BE-13 Claim for Exemption | New company with a 10%+ foreign owner | Same | Within 45 days of forming |
| Forms 1099-NEC | If you paid US contractors | Same | January 31 |
| BOI report | Not required for US-formed companies | Not required for US-formed companies | n/a |
What the four big services say they include
This is what each provider's own website said on the date checked. Plans change, so confirm with your provider. None of this is a criticism of any provider: forming a company and filing its tax returns are simply different jobs.
| Service | What its own site lists (checked October 30, 2026) | Check whether your plan includes |
|---|---|---|
| Firstbase | Formation; registered agent plan that includes state annual report and franchise tax filings; Form 5472 with pro forma 1120 for non-US-owned single-member LLCs, and Form 1120 with 5472 for C-corps, sold as separate annual tax packages | The tax package for your entity type, bought for each year |
| Stripe Atlas | Delaware formation, EIN, 83(b) filing and the first year of registered agent service; its page does not mention Form 1120, Form 5472 or state annual reports | Who is filing your Form 1120, Form 5472 and Delaware franchise tax |
| doola | Starter plan does not include business IRS tax filings or the annual state filing; its Tax and Compliance and Business-in-a-Box plans include federal and state tax filing | Which plan you are on, and whether it names Form 5472 |
| Northwest Registered Agent | Registered agent and a separate annual report filing service; its site explains Forms 5472 and 1120 for foreign-owned LLCs but we found no filing service for them | Who prepares your Form 5472 and pro forma 1120 |
How to check what your service covers
- Read your plan. Look for Form 5472, Form 1120 and the state report by name. "Compliance" or "registered agent" alone usually means reminders and mail forwarding, not tax returns.
- Check your IRS history. If you are not sure whether anything was filed, an IRS account transcript or a request under Form 2848 shows what the IRS has.
- List the years. Write down every tax year since formation and whether money moved between you and the company in each one.
- File what is missing. Late years can be filed with a reasonable-cause statement. See Form 5472 penalties and closing a US LLC if you no longer need the company.
Common questions
Is my registered agent responsible for my tax filings?
Generally no. A registered agent receives legal documents and official mail for the company and forwards them. Unless your plan expressly includes tax preparation, the IRS and state filings are yours.
I formed an LLC with no revenue. Is anything due?
Usually yes. For a foreign-owned single-member LLC, money you put in or took out, and formation costs you paid, are reportable transactions, so Form 5472 with a pro forma Form 1120 is generally required. The state report or tax is due regardless of revenue.
Do I need to file a BOI report?
Not if the company was formed in the US. FinCEN exempted US-formed companies, and its final rule took effect on August 14, 2026.
What is the BE-13 and did my service file it?
It is a Commerce Department filing due within 45 days when a foreign owner holds 10% or more of a new US company. Small companies file the short Claim for Exemption. Check whether your service filed it; many owners only learn about it later.
What should I do if nothing was filed?
List the missing years and file them, with a reasonable-cause statement for late Form 5472s. Filing before the IRS sends a notice is usually better than waiting.
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.
- Delaware Code, Title 8, Chapter 1 (registered agent duties, section 132)
- IRS: Instructions for Form 5472
- IRS: Instructions for Form 1120
- IRS: Instructions for Form 7004
- Delaware Division of Corporations: Franchise taxes and annual report
- Delaware Division of Corporations: LLC annual tax
- 15 CFR 801.7: BE-13 survey rules (eCFR)
- FinCEN: Beneficial ownership information
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 30, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Form 5472, Form 5472 penalties, Annual compliance for foreign-owned LLCs, Foreign-owned Delaware C-corp, BE-13.
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