For residents of Argentina who own a US LLC
US LLC Owned From Argentina: Form 5472, Taxes and Filing
A US LLC owned from Argentina has a yearly IRS filing even if it earns nothing in the US. This guide shows the filings, the Argentine tax ID that goes on Form 5472, and what it means that the US does not have a tax treaty with Argentina.
Quick answer
Does a resident of Argentina who owns a US LLC have to file with the IRS?
Yes, if the LLC had a reportable transaction with you, and forming and funding it counts. A single-member US LLC owned by a resident of Argentina files Form 5472 with a pro forma Form 1120 each year, usually by April 15 for a calendar year, even with no income. The US does not have an income tax treaty with Argentina, which affects how profits and US-source payments are taxed, not whether Form 5472 is due.
At a glance
- Yearly US filing
- Form 5472 with a pro forma Form 1120
- US tax treaty with Argentina
- No, per the IRS treaty list
- Your home tax ID
- The tax identification number issued to you in Argentina
- Currency
- Convert Argentine pesos to US dollars; the form is in US dollars
- Fees
- See our Form 5472 filing service page, or request a quote
The yearly US filings for an LLC owned from Argentina
Here is the yearly list for a single-member LLC whose only owner lives in Argentina.
- Every year with a related-party transaction: Form 5472, attached to a pro forma Form 1120. Forming the LLC, funding it and taking money out all count (IRS instructions). The LLC usually owes no US income tax as a disregarded entity; this is an information return.
- Once, soon after you start: the BE-13 survey to the Bureau of Economic Analysis, generally within 45 days of a foreign person setting up or buying a US business (BEA rule).
- Every year, to the state: whatever the formation state charges; US LLC annual fees by state lists them.
- Only sometimes: Form 1040-NR, when the LLC earns income effectively connected with a US trade or business (IRS).
Missing Form 5472 costs US$25,000 per failure, and a substantially incomplete form counts as not filed.
Without a US treaty: LLC owners in Argentina
The United States has no income tax treaty with Argentina (IRS treaty list). For an LLC owner that has two consequences.
US tax on profit depends only on US law. The question is whether the LLC's income is effectively connected with a US trade or business. With no treaty, there is no permanent establishment threshold to rely on. Work done from Argentina for US customers is often outside that, but staff, an agent or premises in the US can bring it in, and then a Form 1040-NR is due for an individual owner.
No treaty claim on Form W-8BEN. There is no treaty to claim under (IRS), and US-source dividends, interest and royalties are generally withheld at 30% (IRS).
Documents for owners living in Argentina
Most of what goes into the filing comes from the LLC's own records. The parts that come from you, as an owner living in Argentina, are short.
| Item | For an owner in Argentina |
|---|---|
| Identity | Passport and current home address |
| Tax ID | The tax identification number issued to you in Argentina |
| Money in and out | Statements showing what you paid into the LLC and took out during the year, including amounts in Argentine pesos |
| Company papers | Articles of organization and the IRS EIN letter |
The tax identification number your home tax authority in Argentina issued to you, if you have one (IRS).
Reporting the LLC in Argentina
Argentine developers, designers and consultants commonly use a US LLC to contract with US and international clients and to be paid in US dollars.
We do not advise on the tax law of Argentina. Your local adviser decides how the LLC is reported at home, and we give them the US returns and numbers so both sides match.
How we help Argentine owners
We prepare Form 5472 and the pro forma Form 1120 for Argentine owners, and can look after the whole year for a single-member LLC. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs the filings. Fees are set out on our Form 5472 filing service; request a quote below.
See our Form 5472 filing service, the annual compliance package and which state to form in.
Treaty and US law sources
Where each rule on this page comes from, for an owner resident in Argentina.
Treaty
- There is no US income tax treaty with Argentina: it is not on the IRS A to Z treaty list. The Internal Revenue Code applies without treaty changes.
US law
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; final regulations T.D. 9796 treat a foreign-owned US disregarded entity as a corporation for this purpose (IRS Form 5472 instructions).
- US trade or business and effectively connected income: Code sections 864 and 871 (IRS Pub 519).
- Withholding on US-source payments to nonresidents without a treaty rate: IRS Pub 515.
- BE-13: 15 CFR 801.7 (eCFR).
The tax law of Argentina itself also applies to you; check it with a local adviser.
Owners in other countries
Every country page uses the same US rules with that country's treaty status and tax ID. See all of them on US LLC tax by country.
- The Netherlands
- Turkey (Turkiye)
- Romania
- China
- Brazil
- The United Kingdom
- Germany
- India
- Pakistan
- The United Arab Emirates
- South Africa
- Australia
- Panama
- Peru
- Greece
- Italy
- Spain
- France
- Nigeria
- Mexico
- The Philippines
- Poland
- Portugal
- Israel
- Japan
- South Korea
- Thailand
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
- Norway
- New Zealand
- Singapore
- Hong Kong
- Malaysia
- Colombia
- Kenya
- Ghana
- Saudi Arabia
- Vietnam
- Chile
- The Czech Republic
- Finland
- Iceland
- Estonia
- Latvia
- Lithuania
- Slovakia
- Slovenia
- Indonesia
- Ukraine
- Egypt
- Bangladesh
- Morocco
- Sri Lanka
- Bulgaria
- Cyprus
- Malta
Common questions
Does a resident of Argentina have to file Form 5472 for a US LLC?
Yes, if the single-member LLC had a reportable transaction with you in the year, which includes forming it and putting money in. It is filed with a pro forma Form 1120. The penalty for not filing is US$25,000.
Which tax ID from Argentina do you need from me?
The tax identification number issued to you in Argentina. The IRS asks for the same foreign tax ID every year.
Does the United States have a tax treaty with Argentina?
No. Argentina is not on the IRS list of US income tax treaties, so you cannot claim treaty benefits on Form W-8BEN. Form 5472 is due either way.
Does an LLC owner in Argentina file a US income tax return?
Usually only Form 5472 with the pro forma Form 1120 is filed. A Form 1040-NR is needed if the LLC has income effectively connected with a US trade or business, and with no treaty there is no permanent establishment test to rely on.
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.
- IRS: United States income tax treaties, A to Z
- IRS: Instructions for Form 5472
- IRS: Form 5472
- IRS: Publication 515, withholding on nonresident aliens and foreign entities
- IRS: Instructions for Form W-8BEN
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
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: Form 5472 filing service, Annual compliance package, US LLC tax by country.
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