Tools
What will your US LLC actually cost you each year?
Federal tax, state fees and withholding, from where you live and how the business runs. Change anything and the estimate updates.
Where you live
US tax status
Formation state
Owners
US presence
Yearly revenue
Yearly expenses
Royalties or licensing from a US company
What you pay each year
$209
On $90,000 profit · 0.2% effective
- Federal income tax$0
- Self-employment tax$0
- Withholding on passive US income$0
- Wyoming annual fee$60
- RazorFile renewal$149
In plain terms
You owe no US income tax on this profit
You run the business from outside the US with no US office, staff or stock, so the US does not tax the profit. You still file one form a year to keep the LLC in good standing.
What you file each year
- Form 5472 with Form 1120April 15
- Wyoming annual reportAnnually
An estimate from 2025 US tax rates and published state fees, to help you plan. Not tax advice.
Where you live decides the income tax
A non-resident with no US office, staff or inventory generally owes no US income tax on active business income. A US resident is taxed on profit plus self-employment tax.
The state decides the annual fee
Wyoming's $60 report and Delaware's $300 franchise tax are the two most common. Some states charge nothing; Texas charges nothing below its revenue threshold.
Form 5472 is the one people miss
A foreign-owned single-member LLC must file it every year, even at $0 income. The penalty for not filing is $25,000 — more than most LLCs' entire annual cost.