US tax filing for non-US residents
Your 1040-NR, your LLC’s 5472 and 1120, partnership and state returns, prepared and filed from wherever you live. Deadlines tracked, refunds claimed.
1040-NR due 15 June (15 April with US-withheld wages). 5472 + 1120 due 15 April; the penalty starts at $25,000.
Three situations, one US tax filing service
US tax filing packages: pick the return that matches you
Individual · 1040-NR
Best for: nonresident individuals with US income, withholding to recover or a treaty claim.
- ✓ Form 1040-NR with Schedules NEC and OI
- ✓ Treaty claim on royalties, dividends, services
- ✓ Refund of over-withheld tax (1042-S, 1099)
- ✓ ITIN renewal included if expired
- ✓ E-filed, acknowledgement sent to you
Spouses and dependents covered too.
Foreign-owned LLC · 5472 + 1120
Best for: a US LLC owned by one non-US person, with or without revenue.
- ✓ Form 5472 per related party
- ✓ Pro forma 1120, “Foreign-owned U.S. DE”
- ✓ Transaction ledger prepared
- ✓ Filed by the IRS fax/mail procedure
- ✓ Form 7004 extension when needed
The first return is due even in the formation year.
Partnership or corporation
Best for: LLCs with two or more owners (1065) and corporations (1120).
- ✓ Form 1065 with a K-1 per member
- ✓ Forms 8804 / 8805 for foreign partners
- ✓ Form 1120 and estimated tax
- ✓ Bookkeeping clean-up if needed
- ✓ State report filed alongside
Quoted on owners and the state of the books.
Tax filing deadlines: know the date before it costs you
Tax year 2025, filed in 2026. An extension moves the filing date, never the payment date.
Paid 30% on your US payouts? You may be due some back.
Royalties, dividends and some platform payouts are withheld at 30% by default. If your country has a tax treaty with the US, a 1040-NR with the treaty claim and your 1042-S recovers the difference.
Your document checklist
Uploaded to your client portal on SOC 2 certified infrastructure. Nothing by post.
Our tax filing process, from tax check to filed return
Need the ITIN, the company or the bank account before tax filing?
Tax filing is usually step four of a US setup. We also handle the three before it.
Questions before you start
Is US tax filing required if I live outside the US?
Often, yes. A nonresident alien files Form 1040-NR when they have US-source income, had US tax withheld, or want a refund. A foreign-owned US LLC usually has to file Form 5472 with a pro forma Form 1120 every year, even with no revenue. We confirm which returns apply to you before you pay.
I have an ITIN. Which return do I file?
Individuals with an ITIN who are nonresident aliens file Form 1040-NR, not Form 1040. Your ITIN also has to be valid: an ITIN not used on a federal return for three consecutive years expires, and we can renew it as part of the filing.
When is the deadline?
Form 1040-NR is due 15 April if you received wages subject to US withholding, otherwise 15 June. Form 5472 with the pro forma 1120 is due 15 April for a calendar-year LLC. Partnership returns (Form 1065) are due 15 March. Extensions move the filing date, not the payment date.
My LLC made no money. Do I still file?
Usually, yes. A foreign-owned single-member LLC files Form 5472 whenever it has reportable transactions with its owner, and that includes the money you put in to form it, capital contributions and distributions. The penalty for not filing starts at $25,000 per form.
Can you get back the 30% that was withheld from my payouts?
Sometimes. Royalties, dividends and some platform payouts to non-residents are withheld at 30% by default. If a tax treaty between your country and the US sets a lower rate, a 1040-NR with the treaty claim (and your Form 1042-S) can recover the difference. We check your country, income type and documents before promising anything.
Do you e-file?
Form 1040-NR is filed electronically. Form 5472 with the pro forma 1120 cannot be e-filed by the IRS's rules: it is faxed or mailed to the IRS using the special procedure for foreign-owned US disregarded entities. We handle that and keep the transmission record.
What if I missed earlier tax filing years?
We prepare late and multi-year tax filings. Tell us the years involved; penalties and relief options depend on the form, so we explain what is realistic before you order.
Is a tax filing service the same as tax advice?
We prepare and file returns based on the information you give us and explain the rules in plain English. Your situation may need advice from a licensed US tax adviser or attorney; we tell you when that is the case instead of guessing.
Not answered here? Talk to a real person.
General information, not individual tax, legal or financial advice. Sources: IRS: Form 1040-NR · IRS: Form 5472 · IRS: Tax treaties.
Tax filing on time, from anywhere.
Tell us where you live, what you earned and what you own in the US. We confirm the returns, the tax filing dates and the price before you pay.
EasyFormX is a private service provider, not the IRS, a government agency, a law firm or a bank.
US tax filing for non-US residents
Your 1040-NR, your LLC’s 5472 and 1120, partnership and state returns, prepared and filed from wherever you live. Deadlines tracked, withholding refunds claimed, nothing mailed by you.
Form 1040-NR is due 15 June (15 April with US-withheld wages). Form 5472 with the pro forma 1120 is due 15 April. Missing the 5472 starts at a $25,000 penalty.
Three situations, one US tax filing service
You have an ITIN and US income
Royalties, platform payouts, rental income, US business income or a treaty refund: you file Form 1040-NR, not Form 1040.
You own a US LLC from abroad
A foreign-owned single-member LLC files Form 5472 with a pro forma 1120 every year, even with no sales. Multi-member LLCs file Form 1065.
You were withheld at 30%
Amazon KDP, YouTube, Stripe, stock dividends: if your country has a treaty with the US, a return with the treaty claim can recover part of it.
US tax filing packages: pick the return that matches you
Every tax filing package includes a deadline check, a document checklist in your client portal, a review call before anything is filed, and copies of what was sent.
Individual return · 1040-NR
Best for: nonresident individuals with US-source income, withholding to recover or a treaty position to claim.
Also covers spouses and dependents with their own filing need. State returns quoted if you have state-source income.
Foreign-owned LLC · 5472 + 1120
Best for: a US LLC owned by one non-US person, with or without revenue.
Formed the LLC this year? The first return is still due. We check whether your activity creates US tax (ECI) and tell you plainly.
Partnership or corporation
Best for: LLCs with two or more owners (Form 1065) and companies taxed as corporations (Form 1120).
Tax filing for partnerships and corporations is quoted on the number of owners and the state of the books. We say so before you pay, not after.
Tax filing deadlines: know the date before it costs you
Calendar-year filers, tax year 2025 filed in 2026. When a date falls on a weekend or holiday it moves to the next business day. An extension moves the filing date, never the payment date.
| Return | Who files it | Due | Extension | If you miss it |
|---|---|---|---|---|
| Form 1040-NR | Nonresident individuals with US income, including ITIN holders | 15 June · 15 April if you had wages with US withholding | Form 4868 · to 15 December or 15 October | Late-filing and late-payment penalties; refunds expire after three years |
| Form 5472 + pro forma 1120 | Foreign-owned single-member US LLC | 15 April | Form 7004 · to 15 October | $25,000 per form, plus $25,000 for each month after an IRS notice |
| Form 1065 + Schedule K-1 | Multi-member LLC taxed as a partnership | 15 March | Form 7004 · to 15 September | Per-partner, per-month late penalty; Forms 8804 and 8805 for foreign partners |
| Form 1120 | LLC that elected corporate tax, or a C corporation | 15 April | Form 7004 · to 15 October | Penalties on unpaid tax and late filing |
| Wyoming annual report | Every Wyoming LLC | First day of the month the LLC was formed | None | Licence tax from $60; the state can dissolve a late company |
| Texas franchise tax report | Every Texas LLC | 15 May | Available on request | Forfeiture of the right to do business in Texas |
Paid 30% on your US payouts? You may be due some of it back.
US platforms and payers withhold 30% from non-residents by default on royalties, dividends and some services. The US has income-tax treaties with over 60 countries that set lower rates. If your payer used the default rate, a Form 1040-NR with the treaty claim and your Form 1042-S is how the difference comes back.
Refund claims must be filed within three years of the original due date. Treaty rates depend on your country, residency and the type of income; we confirm yours before we quote.
Your document checklist
The exact tax filing checklist depends on your return. It usually includes:
Our tax filing process, from tax check to filed return
Tax check
Tell us about you, your income and your company. We confirm which returns apply and quote in writing.
Share your documents
Upload to your client portal against a named checklist. We chase what is missing, not you.
We prepare the return
Treaty positions, ledgers and schedules completed by our team. Target: a few business days.
Review call and e-signature
We walk you through the return on a call; you sign electronically.
Filed and confirmed
E-filed, or faxed to the IRS for Form 5472. You receive the acknowledgement, copies and next year’s calendar.
Need the ITIN, the company or the bank account before tax filing?
Tax filing is usually step four of a US setup. We also handle the three before it.
Questions before you start
Not answered here? Talk to a real person. We usually reply within 5 minutes.
General information, not individual tax, legal or financial advice. Sources: IRS: Form 1040-NR · IRS: Form 5472 · IRS: Tax treaties.
Is US tax filing required if I live outside the US?
Often, yes. A nonresident alien files Form 1040-NR when they have US-source income, had US tax withheld, or want a refund. A foreign-owned US LLC usually has to file Form 5472 with a pro forma Form 1120 every year, even with no revenue. We confirm which returns apply to you before you pay.
I have an ITIN. Which return do I file?
Individuals with an ITIN who are nonresident aliens file Form 1040-NR, not Form 1040. Your ITIN also has to be valid: an ITIN not used on a federal return for three consecutive years expires, and we can renew it as part of the filing.
When is the deadline?
Form 1040-NR is due 15 April if you received wages subject to US withholding, otherwise 15 June. Form 5472 with the pro forma 1120 is due 15 April for a calendar-year LLC. Partnership returns (Form 1065) are due 15 March. Extensions move the filing date, not the payment date.
My LLC made no money. Do I still file?
Usually, yes. A foreign-owned single-member LLC files Form 5472 whenever it has reportable transactions with its owner, and that includes the money you put in to form it, capital contributions and distributions. The penalty for not filing starts at $25,000 per form.
Can you get back the 30% that was withheld from my payouts?
Sometimes. Royalties, dividends and some platform payouts to non-residents are withheld at 30% by default. If a tax treaty between your country and the US sets a lower rate, a 1040-NR with the treaty claim (and your Form 1042-S) can recover the difference. We check your country, income type and documents before promising anything.
Do you e-file?
Form 1040-NR is filed electronically. Form 5472 with the pro forma 1120 cannot be e-filed by the IRS's rules: it is faxed or mailed to the IRS using the special procedure for foreign-owned US disregarded entities. We handle that and keep the transmission record.
What if I missed earlier tax filing years?
We prepare late and multi-year tax filings. Tell us the years involved; penalties and relief options depend on the form, so we explain what is realistic before you order.
Is a tax filing service the same as tax advice?
We prepare and file returns based on the information you give us and explain the rules in plain English. Your situation may need advice from a licensed US tax adviser or attorney; we tell you when that is the case instead of guessing.
Tax filing on time, from anywhere.
Tell us where you live, what you earned and what you own in the US. We confirm the returns, the tax filing dates and the price before you pay.
EasyFormX is a private service provider, not the IRS, a government agency, a law firm or a bank.