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Single-member LLC

An LLC with one owner; a disregarded entity for US income tax and, when the owner is foreign, a Form 5472 filer every year.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

With one owner, an LLC is a disregarded entity by default. It's the simplest company to run and the one most founders abroad form. In a year with no income, its one federal filing is Form 5472 with a pro forma Form 1120.

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Guide · 3 minForm SS-4, line by line, for a company with a foreign owner
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