Foreign-Owned U.S. Company? Get Your Business Closed by a U.S. Licensed CPA.
Still paying registered agent fees for a company you stopped using? The IRS, your state, and your registered agent don't know you stopped and they're still charging you. One CPA with PTIN, E-file authorization, and 20+ years in non-U.S. resident taxation handles every step.
Mercury Bank Partner · Form 5472 Filing
$999
Flat, all-in
CPA Prepared & Filed · PTIN Holder · E-file Provider.
For single-member LLCs, multi-member LLCs, and C-Corporations.
EVERYTHING INCLUDED:
✓ Resolution to Dissolve (Member Consent or Board Resolution)
✓ Preparing & Filing Articles of Dissolution — 1 State Included
✓ Canceling Your Registered Agent
✓ Filing Your Final Federal Tax Return
✓ EIN Cancellation — Closing Your IRS Account
✓ Free U.S. Mailing Address✓ We Receive, Scan & Email All IRS and State Notices to You
✓ Full IRS / State Response Service✓ We Handle Any Post-Closure Correspondence
✓ CPA-Signed Closure Confirmation
One CPA. One filing. Transparent pricing.
Who Needs to Close Their U.S. Company?
If any of these sound familiar, your company is still legally open — and accumulating exposure.
✓ You opened a U.S. LLC or C-Corporation to sell online, accept payments, or test the U.S. market — and you are done with it
✓ You stopped using your company months or years ago and want to officially shut it down before more fees and obligations pile up
✓ You're still getting registered agent invoices for a company you no longer use and you want to make them stop permanently
✓ You dissolved your company at the state level but were never told about the IRS final return and EIN cancellation steps — those are still open
✓ You have a U.S. company you never actually used and you want to close it cleanly before any penalties are triggered
✓ You want one licensed CPA to handle every step — state, IRS, EIN — and send you written proof the company is completely and permanently closed
More Common Closure Situations We Handle
· LLC never filed Form 5472 and now wants to close — all delinquent returns filed before closure
· LLC was administratively dissolved by the state — federal IRS obligations still need to be resolved
· LLC had multiple years of missed filings — coordinated engagement covering all years
· LLC received IRS penalty notices — abatement handled before closure proceeds
· LLC had transactions in the final year — final Form 5472 prepared including liquidating distribution
· Multi-member LLC closure — final Form 1065 and K-1s for all partners
⚠️ Received an IRS penalty notice for a missed Form 5472? That is a separate problem — you need to file the missing return and address the penalty, not necessarily close the company. See our Late Filing & Penalty Removal service →
Three Bills Are Running Right Now
You stopped using your LLC. But these three systems never got the memo — and they're still charging you.
🗂️
Your State
Your LLC is still listed as active. Annual reports, franchise taxes, and state late fees are still accumulating — automatically, with no warning.
⚠ $200–$800/year depending on state
🏛️
The IRS
Your federal tax account is still open. As a foreign owner, Form 5472 is required every year — even with zero activity, zero revenue.
⚠ $25,000 penalty per missed year
📬
Your Registered Agent
Your RA is still billing you. Stopped paying? They may have let your LLC lapse — but that does nothing to close your IRS obligations.
⚠ IRS exposure stays open regardless
Critical: Administrative dissolution by your state does not terminate your IRS Form 5472 obligation. The IRS has no knowledge of state-level actions. Foreign owners who assume state dissolution closes their federal account are the most common source of $25,000+ penalty notices we see. — Arik Rozen, CPA, MBA · License #025991
Closing a foreign-owned LLC requires more than closing a U.S.-owned LLC. See exactly what the full process requires →
Stop All Three Now
What Happens If You Don't Close Properly?
The IRS is not the only one charging you. Three separate systems impose fees and penalties on an open, inactive company — indefinitely.
01
$25,000 for a missing Form 5472
The IRS penalty for a late or substantially incomplete Form 5472 starts at $25,000 — per year, per form. Applies to all foreign-owned single-member LLCs and 25%+ foreign-owned C-Corps. No minimum activity threshold.
02
Additional $25,000 after IRS notice
If the filing remains outstanding after the IRS issues a notice, an additional $25,000 penalty applies for every 30-day period it continues. Penalties stack with no ceiling.
03
Zero revenue does not exempt you
Capital contributions, owner distributions, formation costs, and registered agent fees all count as reportable transactions — even in an "inactive" year with zero revenue.
04
Annual report late fees
Every state requires an annual report while your company is active. Missing it triggers late fees — $50–$400/year depending on state. Delaware charges $200 for a late annual report plus accumulated franchise tax.
05
State franchise tax — still running
Delaware charges a minimum $175–$400/year franchise tax on active LLCs and corporations. California imposes an $800/year minimum franchise tax regardless of revenue — even for inactive entities.
06
Administrative dissolution ≠ IRS closure
If you stop paying your RA or annual report fees, the state may administratively dissolve your company — but this does not cancel your IRS Form 5472 obligations. The federal exposure continues.
07
Registered agent fees
Your RA bills you $50–$300/year whether you use the company or not. If you've stopped paying, you may be in default — and your company address of record may be lost, meaning IRS notices go unanswered.
08
C-Corp: Form 966 missed deadline
C-Corporations must file IRS Form 966 within 30 days of adopting a dissolution resolution. Failure to file on time is a separate compliance failure — and one most owners don't know exists.
09
No statute of limitations
Unlike most tax issues, unfiled Form 5472 returns have no statute of limitations. The IRS can reach back as many years as the obligation existed. An LLC open since 2019 with no filings has 6+ years of exposure.
What Do You Need to File?
Pick your entity type — we handle everything listed.
Single-Member LLC
Articles of Dissolution + Registered Agent Cancellation
Filed with your state · 1 state included · +$99 each additional
Form 5472 + Pro-forma 1120
Filed together, marked "Final Return" · Due April 15 of following year
Written IRS Request
Formally closes your federal tax account with the IRS
Post-Closure Notice Service
We receive, scan & email any IRS or state mail · Full response service included
* Missing prior-year Form 5472 returns? We file all missing years under DIIRSP before closing — $399–$529/year.
Multi-Member LLC
Articles of Dissolution + Registered Agent Cancellation
Filed with your state · 1 state included · +$99 each additional
Form 1065 + Schedule K-1
Partnership return + K-1 per member, marked "Final Return" · Due March 15 of following year
Written IRS Request
Formally closes your federal tax account with the IRS
Post-Closure Notice Service
We receive, scan & email any IRS or state mail · Full response service included
* Missing prior-year Form 1065 returns? We file all missing years before closing — $399–$529/year.
C-Corporation
Articles of Dissolution + Registered Agent Cancellation
Filed with your state · 1 state included · +$99 each additional
Form 1120 + Form 5472
Corporate return + foreign ownership report, marked "Final Return" · Due April 15 of following year
Form 966 — Dissolution Notice: Must be filed with the IRS within 30 days of the board resolution to dissolv
Written IRS Request
Formally closes your federal tax account with the IRS
Post-Closure Notice Service
We receive, scan & email any IRS or state mail · Full response service included
* Missing prior-year Form 1120 / 5472 returns? We file all missing years before closing — $399–$529/year.
The Complete Closure Sequence — All Entity Types
Prepare Resolution to Dissolve
LLCs use a written member consent. C-Corporations require a formal board resolution — this internal document authorizes dissolution and starts the 30-day clock for Form 966. We prepare the appropriate document for your entity type.
File State Articles of Dissolution + Cancel Registered Agent
Your company is formally dissolved at the state level and your registered agent is cancelled — ending that recurring annual fee. State fees ($20–$200 depending on state) are disclosed upfront. 1 state included in your $999; +$99 each additional state.
File Final-Year Federal Tax Return (Marked "Final Return")
The IRS receives your final return with the "Final Return" box checked — Form 5472 + Pro-forma 1120 (single-member LLC), Form 1065 + K-1 (multi-member LLC), or Form 1120 + 5472 (C-Corp). This signals that no further returns are expected.
File IRS Form 966 — C-Corporations Only (add-on · $299)
C-Corporations must file Form 966 within 30 days of the board resolution to dissolve. This is the tightest deadline in the entire closure process and one of the most commonly missed. We prepare and submit it immediately.
Cancel Your EIN — IRS Account Closure
Your federal EIN stays open indefinitely unless you formally request cancellation in writing. We write and submit this letter directly to the IRS. Included in your $999 package — no separate charge. Read the complete guide →
Activate Your Free U.S. Mailing Address
After dissolution, the IRS and state agencies may still send notices to your company address for 12–24 months. We provide a U.S. mailing address, scan every letter that arrives, email it to you, and handle any response required — so nothing goes unanswered.
Receive CPA-Signed Closure Confirmation
Written proof from a licensed U.S. CPA — with PTIN — that your company is formally, completely, and verifiably closed at the federal level, at the state level, and at the EIN level. Keep it permanently with your records.
We Prepare, Review & File for You
From intake to CPA-signed closure confirmation — we handle every step.
You Start Online
Answer a short intake form in about 10 minutes. Tell us your LLC's state, classification, and whether you have missed prior-year filings. No documents needed to start.
Your CPA Takes Over
Arik Rozen, CPA — PTIN holder, IRS e-file authorized — reviews your situation personally. We prepare every document: dissolution resolution, final return, state filing, EIN cancellation, and activate your U.S. mailing address. You approve before anything is submitted.
You Receive Proof It's Closed
Once the IRS confirms, you receive a CPA-signed closure letter. Your free U.S. mailing address stays active to catch any post-closure notices — we scan, email, and respond. Your company is done — officially, verifiably, permanently.
Simple Pricing. No Surprises.
One CPA. One fixed fee. Every step handled.
Complete Business Dissolution Package
All CPA fees included · Flat rate
$999
✓ Resolution to Dissolve — member consent (LLC) or board resolution preparation (C-Corp)
✓ Preparing & Filing Articles / Certificate of Dissolution — we file with your state (1 state included; +$99 each additional; state fees disclosed upfront)
✓ Canceling Your Registered Agent — stops the annual fee permanently
✓ Filing Your Final Federal Tax Return — Form 5472 + 1120 / Form 1065 + K-1s / Form 1120 + 5472, marked "Final Return"
✓ Closing Your IRS Account — EIN Cancellation included (written request submitted to IRS)
✓ Free U.S. Mailing Address — we receive all IRS & state mail after dissolution. Scanning & Emailing every notice directly to you
✓ Full IRS / State Response Service — we handle any post-closure correspondence
✓ CPA-Signed Closure Confirmation — written proof your company is officially and permanently closed
ℹ State filing fees (typically $20–$200 depending on state) are disclosed before any work begins. All CPA preparation, review, filing, and mailing address fees are included in the $999. No surprise invoices.
Have Unfiled Prior Years?
C-Corps must file Form 966 with the IRS within 30 days of the board resolution to dissolve. We prepare and file it on time. Add this when you purchase the $999 dissolution package. Learn about Form 966 →
Have Unfiled Prior Years?
Before we can close your company, all prior-year returns must be filed. For each missed year, order the tax filing package for your entity type plus the Penalty Removal Service — then add the $999 dissolution package.
Step 1: File each missed year — from $399/year
Step 2: Add Penalty Removal — $499
Step 3: Close your company — $999 (this package)
⏱ Timeline: Most closures complete in 3–6 weeks (IRS processing time applies). Rush options available. We notify you at every step.
TRUSTED BY FOUNDERS IN 198 COUNTRIES SINCE 2004
Your LLC Closure Is Prepared and Signed by a U.S. Licensed CPA
A Personal Note from Arik Rozen, CPA, MBA — Head of Tax Filing
Virginia Board of Accountancy — License #025991
IRS PTIN Holder · Authorized IRS e-File Provider · Practicing Since 2004
Expert in Non-U.S. Resident Taxation · LLC Formation & Dissolution · CPA Practice Advisor — Published Author
"I've seen what happens when foreign LLC owners assume their company is closed when it isn't. The IRS doesn't send warnings — it sends penalty notices. Our job is to make sure that never happens to you."
230,000+
Returns filed for foreign-owned U.S. companies
198
Countries served worldwide
4.8 / 5.0
Trustpilot rating from 50+ verified reviews
Since 2004
IRS Authorized e-File Provider
Professional credentials & Publications
Licensed U.S. CPA
Arik Rozen, CPA, MBAVirginia Board of Accountancy License #025991
Form 5472 Specialist | 4.8/5 Rating
The #1 Tax Filing Group for Non U.S. Residents
IRS Authorized e-file Provider
TAX USA GROUP / Tax USA Inc. participates in the IRS e-file program as an Authorized IRS e-file Provider.
Provider Profile & Professional Credentials: We believe professional credentials should be independently verifiable.
See what reviewers are saying
★★★★★ 4.8/5 from 300+ verified clients on Trustpilot
⭐⭐⭐⭐⭐
"I had an LLC sitting open for three years. Arik's team found two missed Form 5472 filings, filed them under DIIRSP to reduce penalties, and closed everything. I got written proof it was done."
⭐⭐⭐⭐⭐
"I didn't know EIN cancellation was a separate step. They handled everything — state, IRS, the cancellation letter. Two months later I had a CPA-signed letter confirming my company was closed."
⭐⭐⭐⭐⭐
"I was still paying my registered agent $150/year for an LLC I hadn't touched in four years. They found missed filings, fixed them, and closed everything. Wish I had done this sooner."
Common Questions
Does closing my LLC at the state level also close my IRS account?
No. State dissolution and IRS closure are completely separate. Your state notifies state agencies only — not the IRS. Your federal EIN and Form 5472 obligations remain open until you file a final return and formally notify the IRS in writing via an EIN cancellation letter.
Do I need to file Form 5472 for every year my LLC was open?
Yes — for every year the obligation existed. There is no statute of limitations on unfiled returns. If your LLC was open for three years and you never filed Form 5472, you owe three separate returns. We file missing years under DIIRSP, which may qualify for penalty abatement.
My LLC had zero activity and zero revenue. Do I still need to file?
Yes — for a foreign-owned single-member LLC, the Form 5472 filing obligation exists regardless of revenue or activity. Capital contributions, LLC formation costs, registered agent fees, and bank account maintenance all count as reportable transactions. "No activity" is not an exemption.
What is EIN cancellation and why does it matter?
Your EIN (Employer Identification Number) is a permanent federal tax ID assigned when your LLC was formed. It stays open indefinitely unless you formally request its cancellation in writing. An open EIN can receive IRS notices, trigger filing obligations, and complicate future U.S. activity. EIN cancellation is included in your $999 package — no separate charge.
Why do I need a U.S. mailing address after closing my LLC?
After dissolution, the IRS and state agencies often send notices to your company's registered address for 12–24 months — confirmation letters, account closure notices, and occasionally follow-up requests. If those letters go to a cancelled registered agent or a forwarding address that no longer works, they go unanswered — and an unanswered IRS notice can escalate. We provide a real U.S. mailing address, scan every piece of mail that arrives, email it to you, and write any required response on your behalf. This service is included in your $999 package.
What's the difference between single-member LLC, multi-member LLC, and C-Corporation filing requirements?
Single-member foreign-owned LLCs file Form 5472 + Pro-forma Form 1120. Multi-member LLCs (partnership-taxed) file Form 1065 + Schedule K-1 for each member — Form 5472 does not apply to them. C-Corporations that are 25%+ foreign-owned file Form 5472 + Form 1120, plus Form 966 within 30 days of the dissolution resolution. All three entity types also require state dissolution and EIN cancellation. We handle all three.
Are there state penalties on top of the IRS penalties?
Yes — and they run independently. Delaware charges a minimum $175–$400/year franchise tax plus a $200 late fee if your annual report is missed. California imposes an $800/year minimum franchise tax on active entities regardless of revenue. Most states charge $50–$400/year in annual report late fees. These accumulate separately from any IRS exposure and continue until your company is properly dissolved at the state level.
How long does the closure process take?
Typically 3–6 weeks from the time you start. IRS processing time is the main variable. We notify you at every step and send a CPA-signed written confirmation once everything is complete.
What states do you handle?
All 50 U.S. states. Delaware, Wyoming, and New Mexico are most common among our foreign-owner clients. State filing fees are disclosed upfront before any work begins.
Can I do this myself without a CPA?
Technically yes — but most clients who try make sequencing errors: closing the state before the IRS, missing the final Form 5472, or skipping EIN cancellation. They also have no U.S. address to receive post-closure IRS notices. Any of these can trigger penalties after you believe you're done. Our $999 package is the cost of certainty — with a named, licensed CPA's signature on every filing and a U.S. mailing address watching for anything that arrives afterward.
Have a U.S. LLC or Corporation You Stopped Using? We Handle the Complete Closure.
The complete closure, state dissolution, IRS final return, EIN cancellation, registered agent cancellation, and a free U.S. mailing address is $999 flat. All done by a licensed CPA with PTIN. No hourly billing. No surprises.
✓ Resolution to Dissolve ✓ State Dissolution + RA Cancellation ✓ IRS Final Return
✓ EIN Cancellation — Included ✓ Free U.S. Mailing Address ✓ CPA-Signed Proof