The annual US individual income tax return for non-resident aliens. Required for every foreign individual with US-sourced income, US LLC ownership, or treaty-based positions. We prepare and file it for a flat $199.
Annual Filing Requirement for Foreign LLC Owners
Form 1040-NR is required annually for every foreign individual who owns a US LLC and has US-sourced income, received US distributions, or is subject to US tax treaty provisions. Filing as a non-resident alien is separate from and in addition to Form 5472. Failure to file can result in penalties, loss of treaty benefits, and IRS compliance issues that are expensive to resolve retroactively.
Understanding the non-resident alien individual income tax return
Form 1040-NR is the US individual income tax return filed by non-resident aliens — foreign nationals who earned income from US sources, conducted US trade or business, or hold tax positions under a US tax treaty. It is distinct from the standard Form 1040 filed by US citizens and residents.
For foreign entrepreneurs who own a US LLC, the 1040-NR reports your share of US-sourced business income, investment income from US sources, capital gains on US property, and any distributions from the LLC. It is also the vehicle for claiming treaty benefits that can reduce or eliminate US withholding tax on certain types of income.
Key point: If your LLC is treated as a pass-through entity (a disregarded entity or partnership), its income flows to you personally and must be reported on Form 1040-NR. The LLC itself does not pay US income tax — you do, as the owner.
April 15
For non-residents who received wages subject to US withholding (W-2) or who were present in the US during the tax year.
June 15
For non-residents who had no US wages subject to withholding — this includes most foreign LLC owners operating from abroad.
An extension to October 15 is available by filing Form 4868. We track all deadlines and alert clients well in advance.
You are required to file if any of the following apply
You are a non-US citizen or resident who owns a US LLC (single-member or multi-member) that generated income from US customers, US-based services, or US-sourced revenue during the year.
You received dividends, interest, rent, royalties, or capital gains from US sources — including distributions from a US partnership, US REIT, or US securities portfolio.
You are a resident of a country with a US tax treaty and wish to claim reduced withholding rates, exemptions, or other treaty benefits on your US-sourced income. The 1040-NR is the required vehicle for making these treaty claims.
Complete preparation, treaty analysis, and e-filing for a flat $199
Full preparation of your non-resident individual income tax return, covering all US-sourced income, deductions, and credits applicable to your situation.
We review applicable US tax treaties to identify opportunities to reduce your US withholding rate or claim income exemptions — legally reducing what you owe the IRS.
Preparation of all required schedules: Schedule C (business income), Schedule E (rental or pass-through income), or Schedule F (farm income), based on your income sources.
We e-file directly with the IRS and provide you with confirmation of acceptance. Paper-filing is used only when required by specific circumstances.
Where a state income tax return is required (e.g., California, New York), we prepare and file the state return. State fees vary and are disclosed upfront.
We track your applicable deadline (April 15 or June 15) and alert you with enough lead time to gather documents and file on time without stress.
Typical preparation time from receipt of your complete documents. Expedited turnaround available upon request.
Flat fee — no hourly billing, no surprises
Form 1040-NR, standalone filing
Included in the Scale monthly plan
Secure checkout · IRS Authorized preparer · ~12 business days
Common questions about Form 1040-NR for foreign LLC owners
Any non-resident alien who engaged in a US trade or business, received US-sourced income, is claiming a refund of over-withheld tax, or is claiming treaty benefits must file Form 1040-NR. For foreign LLC owners, if your LLC conducted business with US customers or generated income from US sources, you are required to file — even if you never set foot in the United States.
The deadline depends on your income type. If you received wages subject to US withholding (shown on a W-2), the deadline is April 15. If you had no US wages with withholding — which applies to most foreign entrepreneurs operating their LLC from abroad — the deadline is June 15. An extension to October 15 is available by filing Form 4868. Note: an extension to file is not an extension to pay — any taxes owed are due by the original deadline or interest will accrue.
Yes. The US has tax treaties with over 60 countries that can reduce or eliminate US tax on certain types of income — including business profits, dividends, interest, royalties, and capital gains. Treaty benefits must be claimed on your 1040-NR using the appropriate form (typically Form 8833 for treaty-based positions). Our service includes a treaty analysis for every client to ensure you are not overpaying US taxes when a treaty reduces your liability.
Yes. Non-US citizens who are not eligible for a Social Security Number can use an Individual Taxpayer Identification Number (ITIN) to file Form 1040-NR. If you don't have an ITIN, we can apply for one on your behalf as an IRS Authorized Certifying Acceptance Agent (CAA) — we are authorized to verify your identity documents without requiring you to mail originals to the IRS. Your ITIN application can typically be processed alongside your first 1040-NR filing.
Failure to file when required results in a penalty of 5% of the unpaid tax per month (up to 25%), plus interest on any unpaid amount. More significantly, if you fail to file Form 1040-NR claiming treaty benefits within the statute of limitations period, the IRS may disallow those benefits and assess full US tax rates instead. Late filers also lose the ability to take certain deductions. The cost of professional filing at $199 is a fraction of the potential penalties and lost treaty benefits.
We handle everything — treaty analysis, preparation, and e-filing — for a flat $199. Order now or book a free call to discuss your situation.