For residents of Singapore who own a US LLC
US LLC Owned From Singapore: Form 5472, Taxes and Filing
A US LLC owned from Singapore has a yearly IRS filing even if it earns nothing in the US. This guide shows the filings, the Singapore tax ID that goes on Form 5472, and what it means that the US does not have a tax treaty with Singapore.
Quick answer
Does a resident of Singapore 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 Singapore 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 Singapore, 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 Singapore
- No, per the IRS treaty list
- Your home tax ID
- Your NRIC number if you are a citizen or permanent resident, or your FIN if you are a foreign individual with a work pass
- Currency
- Convert Singapore dollars to US dollars; the form is in US dollars
- Fees
- See our Form 5472 filing service page, or request a quote
Does an LLC owned from Singapore owe a US filing with no income?
The yearly filing for an LLC owned from Singapore is mostly an information return. The LLC usually pays no US income tax as a disregarded entity, but the IRS still wants a record of money and property moving between the LLC and its foreign owner. So the LLC files Form 5472 with a pro forma Form 1120, normally by April 15 for a calendar year, and a missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Two other filings sit around it. Right after formation, a BE-13 is generally due within 45 days (BEA rule). Each year, the formation state has its own report or fee (fees by state). A Form 1040-NR comes in only if the LLC has income effectively connected with a US trade or business (IRS).
No US tax treaty with Singapore: what that changes
Singapore is not on the IRS list of countries with a US income tax treaty (IRS treaty list). That does not change the Form 5472 filing, but it changes two other things.
No permanent establishment shield
Treaty residents can sometimes argue that US business profits are taxable only through a US permanent establishment. An owner in Singapore cannot. Whether the LLC's income is taxed in the US turns only on US domestic law: is the income effectively connected with a US trade or business? Selling to US customers from Singapore, with no US office, staff or agent, often is not, but activity carried on in the US can be, and then a US return (Form 1040-NR for an individual owner) is due.
No treaty claim on Form W-8BEN
The treaty claim on Form W-8BEN is only for residents of treaty countries (IRS), so a resident of Singapore leaves it blank. US-source dividends, interest and royalties paid to you are generally withheld at 30% (IRS).
Getting your Singapore owner details ready
About you. Your passport, your address in Singapore and your tax ID. For a resident of Singapore, this is usually your NRIC number if you are a citizen or permanent resident, or your FIN if you are a foreign individual with a work pass (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 Singapore dollars, 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).
Reporting the LLC in Singapore
Founders in Singapore, including many regional and foreign entrepreneurs, use a US LLC to sell to US customers and hold US accounts.
We do not advise on the tax law of Singapore. Your local adviser decides how the LLC is reported at home, and we give them the US returns and numbers so both sides match.
Filing from Singapore with us
For an owner in Singapore, 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 (Singapore)
The treaty articles and US provisions this guide relies on.
Treaty
- There is no US income tax treaty with Singapore: 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 Singapore 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
- Poland
- Portugal
- Israel
- Japan
- South Korea
- Thailand
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
- Norway
- New Zealand
- 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 Singapore 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 Singapore do you need from me?
Your NRIC number if you are a citizen or permanent resident, or your FIN if you are a foreign individual with a work pass. The IRS asks for the same foreign tax ID every year.
Does the United States have a tax treaty with Singapore?
No. Singapore 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 Singapore 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, Singapore
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