For residents of Poland who own a US LLC
US LLC Owned From Poland: Form 5472, Taxes and Filing
A US LLC owned from Poland has a yearly IRS filing even if it earns nothing in the US. This guide shows the filings, the Polish tax ID that goes on Form 5472, and what it means that the US has a tax treaty with Poland.
Quick answer
Does a resident of Poland 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 Poland 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 has an income tax treaty with Poland, 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 Poland
- Yes, per the IRS treaty list
- Your home tax ID
- Your PESEL number, which Poland treats as the tax identification number for individuals who do not run a registered business or file VAT; if you do, use the tax identification number issued for that
- Currency
- Convert Polish zloty to US dollars; the form is in US dollars
- Fees
- See our Form 5472 filing service page, or request a quote
What a US LLC owned from Poland files each year
A US LLC with a single foreign owner is a disregarded entity for income tax, but the IRS treats it as a corporation for one purpose: reporting its dealings with its owner. That is why an owner in Poland with no US customers, no US office and no profit can still owe a US filing every year.
| Filing | When it applies | Source |
|---|---|---|
| Form 5472 with a pro forma Form 1120 | Every year the LLC has a reportable transaction with its foreign owner, including money you put in or take out | IRS |
| BE-13 survey | Generally within 45 days when a foreign person sets up or buys a US business | BEA rule |
| State annual report or tax | Depends on the state; see US LLC annual fees by state | State filing office |
| Form 1040-NR | Only if the LLC has income effectively connected with a US trade or business | IRS |
The penalty for a missing or substantially incomplete Form 5472 is US$25,000, and it grows if the failure continues after an IRS notice (IRS).
Documents for owners living in Poland
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 Poland, are short.
| Item | For an owner in Poland |
|---|---|
| Identity | Passport and current home address |
| Tax ID | Your PESEL number, which Poland treats as the tax identification number for individuals who do not run a registered business or file VAT; if you do, use the tax identification number issued for that |
| Money in and out | Statements showing what you paid into the LLC and took out during the year, including amounts in Polish zloty |
| Company papers | Articles of organization and the IRS EIN letter |
For a resident of Poland, this is usually your PESEL number, which Poland treats as the tax identification number for individuals who do not run a registered business or file VAT; if you do, use the tax identification number issued for that (OECD tax ID sheet).
What the US treaty with Poland does for an LLC owner
Because Poland has an income tax treaty with the United States (IRS treaty list), an owner there has two tools that owners in non-treaty countries do not.
The permanent establishment test. Under US treaties, a resident's business profits are generally taxable in the US only when attributable to a permanent establishment there. An LLC run from Poland with no US office or dependent agent may have none. If a return relies on that, Form 8833 discloses it, and leaving it out can cost US$1,000 (IRS).
Treaty withholding on Form W-8BEN. For US-source dividends, interest or royalties paid to you, a treaty claim on Form W-8BEN naming Poland gets the treaty rate instead of the general 30% (IRS, IRS).
Neither tool changes Form 5472, which is due either way.
The Polish side of your LLC
Polish developers and software houses use a US LLC to contract with US clients and to sell products in US dollars.
The US view of the LLC does not decide how Poland sees it. Ask a tax adviser in Poland how the LLC and its profit are treated there; we prepare the US filings and share the figures your adviser needs.
Filing from Poland with us
For an owner in Poland, we prepare the Form 5472 and pro forma Form 1120 filing, or the full year for a single-member LLC. Gurleen Kaur, CPA (BC and Washington), prepares and signs. See our Form 5472 filing service for fees, or request a quote.
See our Form 5472 filing service, the annual compliance package and which state to form in.
The legal sources behind this page (Poland)
The treaty articles and US provisions this guide relies on.
Treaty
- The IRS lists the 1974 income tax treaty, signed October 8, 1974. General effective date (IRS Table 3): treaty Jan. 1, 1974 (IRS treaty documents for Poland; treaty text; IRS Table 3).
- Article 4 (Fiscal Residence), which decides who counts as a resident for treaty benefits.
- Article 6 (Permanent Establishment), which defines a US permanent establishment.
- Article 8 (Business Profits), under which business profits are taxed in the US only if attributable to a permanent establishment.
- Article 11 (Dividends), on dividends.
- Article 12 (Interest), on interest.
- Article 13 (Royalties), on royalties.
- Article 20 (Relief from Double Taxation), on relief from double taxation.
- Treaty benefits for income earned through a fiscally transparent entity, such as a single-member LLC, are decided under section 894 and Treas. Reg. section 1.894-1(d) (IRS Pub 515, Form 8833).
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).
- Treaty disclosure: Code section 6114, Treas. Reg. section 301.6114-1, and the section 6712 penalty (IRS Form 8833).
- BE-13: 15 CFR 801.7 (eCFR).
The tax law of Poland 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
- Peru
- Greece
- Italy
- Spain
- France
- Nigeria
- Mexico
- The Philippines
- 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 Poland 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 Poland do you need from me?
Your PESEL number, which Poland treats as the tax identification number for individuals who do not run a registered business or file VAT; if you do, use the tax identification number issued for that. The IRS asks for the same foreign tax ID every year.
Does the United States have a tax treaty with Poland?
Yes. Poland is on the IRS list of US income tax treaties. The treaty can limit US tax on business profits to profits attributable to a US permanent establishment, a position disclosed on Form 8833, and lets you claim treaty rates on Form W-8BEN.
Does an LLC owner in Poland 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 the treaty may limit US tax to profits attributable to a US permanent establishment.
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: Form 8833, treaty-based return position disclosure
- IRS: Instructions for Form W-8BEN
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- OECD: Information on tax identification numbers, Poland
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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Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify