Delaware LLC tax hub
Everything a non-resident owner of a Delaware LLC needs on tax. Start with the core federal and Delaware filings, then read the country deep-dive for how the US tax treaty (or lack of one) affects you.
Core tax filings
How a non-resident, single-member Delaware LLC is taxed at the federal level and what you actually have to file each year.
Who owes the annual Form 5472 + pro forma Form 1120, the $25,000 penalty for missing it, and how to file.
The $300 flat annual franchise tax for LLCs, the deadline, and how it differs from the corporation calculation.
How non-resident founders get a federal EIN for a Delaware LLC without a US Social Security Number.
What Delaware LLCs must file each year, the deadline, and the relationship to the franchise tax.
The full first-year and ongoing cost of a Delaware LLC, including formation, registered agent, and annual tax.
US tax treaty by country
How the US tax treaty with your country affects withholding and reporting for your Delaware LLC income.
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: None
US treaty status: Comprehensive
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: None
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: None
US treaty status: None
US treaty status: None
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Suspended
US treaty status: None
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: None
US treaty status: Comprehensive
US treaty status: Comprehensive
US treaty status: None