Three principles before the dates
- Penalties are asymmetric. Most of these filings cost little or nothing to do on time, and four to six figures to skip (Form 5472 alone starts at $25,000).
- Company deadlines and personal deadlines are different lists. The LLC has filings; you, the non-US resident owner, have your own. Both lists below.
The US calendar
| When | What | Who files |
|---|---|---|
| First day of your anniversary month | Wyoming annual report, $60 minimum, online | The LLC |
| April 15 (extendable to Oct 15 via Form 7004) | Form 5472 + pro-forma 1120, mandatory for every foreign-owned single-member LLC; $25,000 penalty tier for skipping | The LLC |
| June 15 (for non-residents abroad; extensions available) | Form 1040-NR, only if you have US-taxable income (ECI etc.) | You |
| Rolling | Registered agent renewal, lapse = losing good standing | The LLC |
| Monitored | BOI report, currently not required for US-formed LLCs; watch for rule changes (see the BOI status page) | , |
The your home country calendar
| When | What | Who files |
|---|
| July 31 (non-audit cases) | Income tax return, LLC profits as global income, foreign entity + accounts in Schedule FA; Form 67 first if claiming US tax credit | You |
The combined year at a glance
Eight dates. None hard. All mandatory.
If you've already missed something
- Wyoming report: file late; prolonged default leads to administrative dissolution, which is reversible via reinstatement, fix before it gets there.
- Form 5472: take this seriously, penalties are real but reasonable-cause relief exists, especially for first-time, promptly-corrected misses with professional help.
Every PowerLaunch client gets this calendar personalised to their formation date at handover, and our ops team tracks the renewals we're responsible for. Boring, on time, every year: that's the whole strategy.
