For residents of Peru who own a US LLC
US LLC Owned From Peru: Form 5472, Taxes and Filing
You live in Peru and own a US LLC. Each year it files Form 5472 with a pro forma Form 1120, even with no US income, and the US does not have an income tax treaty with Peru. This page covers what to file, what to enter as your foreign tax ID, and what the treaty position means for you.
Quick answer
Do I have to file Form 5472 if I live in Peru and own a US LLC?
Usually yes. The IRS treats a single-member LLC owned from Peru as a corporation for Form 5472, so any money moving between you and the LLC, including the first deposit, triggers Form 5472 with a pro forma Form 1120. The penalty for missing it is US$25,000. The US does not have a tax treaty with Peru; that matters for tax on profits, not for this filing.
At a glance
- Yearly US filing
- Form 5472 with a pro forma Form 1120
- US tax treaty with Peru
- No, per the IRS treaty list
- Your home tax ID
- Your RUC (Registro Unico de Contribuyentes) number from SUNAT
- Currency
- Convert Peruvian soles to US dollars; the form is in US dollars
- Fees
- See our Form 5472 filing service page, or request a quote
Does Peru have a tax treaty with the US?
No. Peru does not appear on the IRS list of US income tax treaties (IRS treaty list). Form 5472 is the same either way; the difference shows up elsewhere.
| Question | Without a treaty | Source |
|---|---|---|
| Is the LLC profit taxed in the US? | Only if it is effectively connected with a US trade or business; there is no permanent establishment test to fall back on | IRS |
| Can I claim treaty withholding on Form W-8BEN? | No. Only residents of treaty countries can make that claim | IRS |
| What is withheld on US dividends, interest or royalties? | Generally 30% | IRS |
For most owners in Peru who serve customers from home, with no people or premises in the US, the practical question is whether anything the LLC does is carried on inside the US. We go through that with you.
The yearly US filings for an LLC owned from Peru
Here is the yearly list for a single-member LLC whose only owner lives in Peru.
- 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.
Getting your Peruvian owner details ready
About you. Your passport, your address in Peru and your tax ID. For a resident of Peru, this is usually your RUC (Registro Unico de Contribuyentes) number from SUNAT (OECD tax ID sheet).
About the money. Every amount that moved between you and the LLC in the year, with dates. If you funded the LLC from an account in Peruvian soles, the statement from that account helps us convert it to US dollars.
About the LLC. Formation papers, the EIN letter and the state where it was formed (state fees).
Your taxes in Peru
Peruvian founders and freelancers use a US LLC to contract with US clients and to sell services and products in US dollars.
How the LLC's profit is taxed in Peru is decided under the tax rules of Peru, which can treat a US LLC differently from the way the IRS does. Check that with a tax adviser in Peru. We handle the US side and can give your adviser the US figures and filings.
Fees and next step
Owners in Peru are handled exactly like owners anywhere else: Form 5472 with the pro forma Form 1120, or the annual package for a single-member LLC, prepared and signed by Gurleen Kaur, CPA licensed in British Columbia and Washington State. Fees are on our Form 5472 filing service.
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 Peru.
Treaty
- There is no US income tax treaty with Peru: 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 Peru 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
- Argentina
- Brazil
- The United Kingdom
- Germany
- India
- Pakistan
- The United Arab Emirates
- South Africa
- Australia
- Panama
- 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 Peru 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 Peru do you need from me?
Your RUC (Registro Unico de Contribuyentes) number from SUNAT. The IRS asks for the same foreign tax ID every year.
Does the United States have a tax treaty with Peru?
No. Peru 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 Peru 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)
- OECD: Information on tax identification numbers, Peru
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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