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Which Tax Form Does My LLC File? 1120 + 5472, 1065 or Schedule C (2026)
The US tax form your LLC files depends on two things: how many owners it has and whether they are US or non-US persons. Use the table below to find yours, then see the detailed guide for that form.
A single-member LLC owned by a non-US person files a pro forma Form 1120 with Form 5472. A single-member LLC owned by a US person usually reports on Schedule C. A multi-member LLC files Form 1065 by default, plus withholding forms if any member is foreign. An LLC that elected corporate tax treatment files Form 1120.
Find Your Form
| Owners | Default tax treatment | Main federal form(s) |
|---|---|---|
| 1 owner, non-US person | Disregarded entity (treated as a corporation for Form 5472) | Pro forma Form 1120 + Form 5472; owner may also need 1040-NR or 1120-F if there is US effectively connected income |
| 1 owner, US person | Disregarded entity | Schedule C on the owner’s Form 1040 |
| 2+ owners, all US | Partnership | Form 1065 + Schedule K-1s |
| 2+ owners, at least one non-US | Partnership | Form 1065 + K-1s; possible Section 1446 withholding with Forms 8804 and 8805 |
| Any LLC that elected corporate tax | C corporation | Form 1120 (or 1120-S if it elected S corporation status and qualifies) |
Detailed Guides
- Form 5472 filing and what a pro forma Form 1120 is
- Single-member LLC basics
- How an LLC is taxed
- W-8BEN vs W-8BEN-E for payers asking for tax forms
Which Tax Form: FAQs
Which tax form does a foreign-owned single-member LLC file?
A pro forma Form 1120 with Form 5472 attached, every year. If the owner has US effectively connected income, the owner may also file Form 1040-NR (individual) or Form 1120-F (foreign company).
Which form does a multi-member LLC file?
By default, Form 1065 (a partnership return), with Schedule K-1 for each member. If any member is foreign, the LLC may also have withholding obligations and file Forms 8804 and 8805.
What if my LLC elected to be taxed as a corporation?
It files Form 1120 as a regular corporation and pays corporate income tax on its profits.
What does a US owner of a single-member LLC file?
Usually Schedule C with their personal Form 1040, unless the LLC elected corporate tax treatment.
When are these due?
For calendar-year entities, partnership returns (Form 1065) are generally due March 15 and corporate returns, including the pro forma 1120 with Form 5472, April 15, with extensions available.
Based on IRS instructions for Forms 1065, 1120, 5472, 8804 and 8805. Not personal tax advice.
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