For residents of the United Arab Emirates who own a US LLC

US LLC Owned From the United Arab Emirates: Form 5472, Taxes and Filing

You live in the United Arab Emirates 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 the United Arab Emirates. This page covers what to file, what to enter as your foreign tax ID, and what the treaty position means for you.

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

Request a Quote What to File

Quick answer

Does a resident of the United Arab Emirates 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 the United Arab Emirates 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 the United Arab Emirates, which affects how profits and US-source payments are taxed, not whether Form 5472 is due.

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 UAE: No, per the IRS treaty list
Your home tax ID: The UAE generally does not issue personal tax IDs; the IRS accepts "None" when there is no foreign tax ID
Currency: Convert UAE dirhams 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 the United Arab Emirates 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 the United Arab Emirates 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).

Without a US treaty: LLC owners in the United Arab Emirates

The United States has no income tax treaty with the United Arab Emirates (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 the United Arab Emirates 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).

Getting your UAE owner details ready

About you. Your passport, your address in the United Arab Emirates and your tax ID. The UAE generally does not issue tax identification numbers to individuals, and a VAT number is not one (OECD tax ID sheet). The IRS instructions allow "None" or "N/A" where an owner has no foreign tax ID (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 UAE dirhams, 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 the United Arab Emirates

UAE-based founders, including many expatriates, use a US LLC to sell into the US, run international online businesses and hold US bank and payment accounts.

We do not advise on the tax law of the United Arab Emirates. 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 the United Arab Emirates with us

For an owner in the United Arab Emirates, 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.

Treaty and law references for owners in the United Arab Emirates

Plain-language summaries; follow the links for the official text. Article numbers are from the treaty text on irs.gov.

Treaty

There is no US income tax treaty with the United Arab Emirates: 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 the United Arab Emirates 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

Is Form 5472 required for an LLC owned from the United Arab Emirates with no income?

Yes, when there was a reportable transaction with you, such as funding the LLC. No income is needed. A missing or substantially incomplete form carries a US$25,000 penalty.

Which tax ID from the United Arab Emirates do you need from me?

The UAE generally does not issue personal tax IDs; the IRS accepts "None" when there is no foreign tax ID. The IRS asks for the same foreign tax ID every year.

Does the United States have a tax treaty with the United Arab Emirates?

No. The United Arab Emirates 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.

Do I need a Form 1040-NR as an LLC owner in the United Arab Emirates?

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.

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.

Request a Quote for your US LLC filings from the United Arab Emirates

Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.

Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify

Call +1-778-325-0564 [email protected]

Name

Phone optional

Service needed

Briefly describe what you need

How did you find us? optional

By submitting, you agree that Illuminous Accounting may use this information to respond to your inquiry. Please do not include account numbers or other sensitive documents. If we work together, documents come in through our secure client portal, never by email. Read our privacy notice.