Short answer: yes, you almost certainly have at least one U.S. filing requirement, even as a non-resident with a U.S. LLC. What you need to file depends mainly on how your LLC is structured and whether it had any U.S. activity.

Here’s how it breaks down:

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1) Single-member LLC (most common for non-residents)

If your LLC has one owner (you), the IRS treats it as a “disregarded entity.”

Even if you made no money, you typically must file:

• Form 5472

• Form 1120 (just as a cover form)

This applies if:

• You are a non-U.S. person, AND

• The LLC is U.S.-registered
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👉 This is mandatory even for:

• No income

• No U.S. customers

• No bank activity

Penalty for not filing: $25,000+

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2) Multi-member LLC (partnership)

If your LLC has more than one owner:

• File Form 1065

• Each owner may also need Schedule K-1
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3) If you had U.S. income or business activity

You may also need:

• Form 1040-NR (personal)

• Possibly pay U.S. tax if:

  • You have “effectively connected income (ECI)”

  • Or a U.S. trade or business
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4) State-level filings

Depending on where your LLC is registered (e.g., Delaware, Wyoming, etc.):

• Annual report

• Franchise tax

👉These are separate from IRS filings

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5) If you opened a U.S. bank account

You might also have:

• Reporting obligations depending on structure (less common, but worth checking)
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Bottom line

Even with:

• No income

• No U.S. presence

• Just holding the LLC

👉 You still likely must file Form 5472 + 1120 every year.