For residents of Slovenia who own a US LLC

US LLC Owned From Slovenia: Form 5472, Taxes and Filing

A US LLC owned from Slovenia has a yearly IRS filing even if it earns nothing in the US. This guide shows the filings, the Slovenian tax ID that goes on Form 5472, and what it means that the US has a tax treaty with Slovenia.

Form 5472Pro forma 1120Treaty: yesW-8BENBE-13

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Quick answer

Does an LLC owned from Slovenia file with the IRS every year?

In most cases. Form 5472 with a pro forma Form 1120 is due for any year the LLC had a transaction with you, which includes funding it. Profit is not required. The filing identifies you as the foreign owner living in Slovenia, and since the US has a treaty with Slovenia, treaty rules can limit US tax on profits.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US filing: Form 5472 with a pro forma Form 1120
US tax treaty with Slovenia: Yes, per the IRS treaty list
Your home tax ID: The tax identification number issued to you in Slovenia
Currency: Convert euros to US dollars; the form is in US dollars
Fees: See our Form 5472 filing service page, or request a quote

What the US treaty with Slovenia does for an LLC owner

Because Slovenia 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 Slovenia 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 Slovenia gets the treaty rate instead of the general 30% (IRS, IRS).

Neither tool changes Form 5472, which is due either way.

What a US LLC owned from Slovenia 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 Slovenia 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).

Getting your Slovenian owner details ready

About you. Your passport, your address in Slovenia and your tax ID. The tax identification number your home tax authority in Slovenia issued to you, if you have one (IRS).

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 euros, 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 Slovenia

Slovenian founders use a US LLC for software, design and online businesses with US customers.

We do not advise on the tax law of Slovenia. 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 Slovenian owners

We prepare Form 5472 and the pro forma Form 1120 for Slovenian 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 Slovenia.

Treaty

The IRS lists the 1999 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 2002 (IRS treaty documents for Slovenia; treaty text; IRS Table 3).
Article 4 (Residence), which decides who counts as a resident for treaty benefits.
Article 5 (Permanent Establishment), which defines a US permanent establishment.
Article 7 (Business Profits), under which business profits are taxed in the US only if attributable to a permanent establishment.
Article 10 (Dividends), on dividends.
Article 11 (Interest), on interest.
Article 12 (Royalties), on royalties.
Article 22 (Limitation on Benefits), which sets the tests a resident must meet to claim benefits.
Article 23 (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 Slovenia 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.

Common questions

Does a resident of Slovenia 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 Slovenia do you need from me?

The tax identification number issued to you in Slovenia. The IRS asks for the same foreign tax ID every year.

Does the United States have a tax treaty with Slovenia?

Yes. Slovenia 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 Slovenia 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.

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.

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