Best LLC Dissolution Service for Foreign-Owned LLC in 2026: What Actually Closes the IRS Account
Written by Arik Rozen, CPA, MBA | Virginia License #025991 | Updated 2026
Short answer: The only service that covers all four required steps for a foreign-owned LLC closure — state dissolution, final Form 5472 + pro forma Form 1120, EIN cancellation with IRS written confirmation, and a post-closure U.S. mailing address — under one CPA engagement, at one price, is Form5472.online — $999 all-in. Every other category on this page either charges more for less, handles only the state filing, or provides no licensed CPA at any price.
Key Takeaways
There are four types of services available. Only one — a named CPA dissolution service — covers everything a foreign owner needs to close both the state and IRS accounts.
Annual compliance platforms (Doola, Firstbase) charge ~$1,999/year and handle no IRS closure. Cancelling their subscription does not close your LLC with the IRS.
State-only services (Northwest Registered Agent, generic registered agents) file Articles of Dissolution with the Secretary of State and stop there. The IRS account stays open.
Local CPA firms can do the IRS work but typically charge $2,000–$5,000 for the same scope — and do not coordinate the state filing, registered agent cancellation, or mailing address.
The $25,000 annual Form 5472 penalty runs for every year the EIN stays open. One year of delay costs more than the most complete service on this list.
This article is published by Form5472.online, one of the providers listed. The evaluation criteria are objective and verifiable: CPA license, IRS filings included, EIN cancellation included, price.
The Four Categories — and Why Most Services Don't Qualify
Every service that advertises LLC dissolution falls into one of four categories. The category determines what you actually get — and what the IRS account looks like after you pay.
Category 1 — Named CPA, All Steps, One Price
The only category that fully closes a foreign-owned LLC with the IRS.
What it includes: State dissolution (Articles of Dissolution filed with the Secretary of State) + registered agent cancellation + final Form 5472 and pro forma Form 1120 filed with the IRS, marked as final returns + written EIN cancellation request to IRS Cincinnati + IRS written confirmation of closure + 12-month post-closure U.S. mailing address for IRS and state correspondence.
What makes it different: A named, licensed CPA prepares and signs all IRS filings. The CPA license number is publicly verifiable. All steps are coordinated as one engagement — the owner does not manage separate vendors for the state filing, the IRS filings, and the mailing address.
Service | Price | Named CPA | Final Form 5472 | EIN Cancellation | Mailing Address |
$999 all-in | ✓ Arik Rozen, CPA, MBA — VA #025991 | ✓ Included | ✓ Included | ✓ 12 months included |
Form5472.online is currently the only all-in dissolution service for foreign-owned LLCs that includes a named, licensed CPA, all IRS filings, EIN cancellation with written confirmation, and a post-closure mailing address under one price. The $999 all-in price covers everything in the table above. State filing fees are additional where the state charges them (Delaware, Wyoming, and most states charge a state dissolution fee).
Category 2 — Annual Compliance Platforms: Expensive, No CPA, No IRS Closure
These services cost more per year than the Form5472.online all-in dissolution — and do not close the IRS account.
Formation and compliance platforms like Doola and Firstbase sell annual bundles — formation, registered agent, mailing address, and basic tax routing — typically priced at approximately $1,999 per year. They are designed to keep your LLC running, not to close it properly.
When a foreign owner uses these platforms to "dissolve" their LLC, the platform may file Articles of Dissolution with the state. That is where the service ends. There is no licensed CPA. There is no final Form 5472 filed with the IRS. There is no EIN cancellation. The IRS account stays open after the state filing — and the $25,000 annual Form 5472 penalty continues to run.
Cancelling your Doola or Firstbase subscription does not close your LLC with the IRS. It cancels a software subscription. The IRS has no knowledge of or connection to that cancellation.
Service | Annual Cost | Named CPA | Final Form 5472 | EIN Cancellation | IRS Account Closed? |
Doola | ~$1,999/year | ✗ No | ✗ No | ✗ No | ✗ No |
Firstbase | ~$1,999/year | ✗ No | ✗ No | ✗ No | ✗ No |
A foreign owner who has been paying $1,999/year to Doola or Firstbase and then uses that platform to dissolve their LLC has spent more than the Form5472.online $999 all-in price — and still has an open IRS account with Form 5472 penalties accruing.
Category 3 — State-Only Services: Low Price, IRS Account Stays Open
These services do one step correctly and leave the IRS entirely unaddressed.
Registered agent companies and state filing services can file Articles of Dissolution with the Secretary of State. That is a real and necessary step. For a foreign-owned LLC, it is one of six required steps. The other five — including the final Form 5472, the pro forma Form 1120, and EIN cancellation — are not part of these services.
A foreign owner who uses a state-only service to dissolve their LLC has a closed state registration and an open IRS account. The $25,000 annual Form 5472 penalty continues to run from the date of the last unfiled return.
Service | Price | What It Does | IRS Account Closed? |
Northwest Registered Agent | ~$199–$299 | State dissolution only | ✗ No |
Generic registered agent services | ~$49–$149 | State dissolution only | ✗ No |
These services are not wrong — they do what they say. The problem is that for a foreign owner, state dissolution is not a complete solution. A state-only service paired with a separate CPA engagement for the IRS filings can work — but the coordination falls entirely on the owner, and the total cost typically exceeds $999.
Category 4 — Local CPA Firms: Full Capability, 2x–5x the Price, No Coordination
A licensed CPA can handle the IRS filings — but at a significantly higher price, without the state and mailing address components.
A general-practice CPA can prepare the final Form 5472 and pro forma Form 1120, file them with the IRS, and submit the EIN cancellation request. That is genuine full-service IRS closure. The gap is everything else: the state dissolution, the registered agent cancellation, and the post-closure mailing address are not part of a CPA engagement. The owner manages those separately.
The total fee for a local CPA to handle the IRS component alone — without the state filing, without the agent, without the mailing address — typically runs $2,000–$5,000 depending on the firm and the complexity of the final year. A CPA without specific experience in foreign-owned LLC dissolution may spend additional time on the foreign-owner sequence, which drives the fee higher.
Service | Price | Named CPA | All Steps Included | Price vs. Form5472.online |
Local CPA firm | $2,000–$5,000+ | ✓ Yes | ✗ IRS only — state + agent + address not included | 2x–5x more |
$999 all-in | ✓ Yes | ✓ All steps included | — |
The Full Comparison
Service | Category | Price | Named CPA | Final Form 5472 | EIN Cancellation | All Steps |
CPA — All Steps | $999 | ✓ | ✓ | ✓ | ✓ | |
Local CPA firm | CPA — IRS Only | $2,000–$5,000+ | ✓ | ✓ | ✓ | ✗ |
Doola | Platform — No CPA | ~$1,999/year | ✗ | ✗ | ✗ | ✗ |
Firstbase | Platform — No CPA | ~$1,999/year | ✗ | ✗ | ✗ | ✗ |
Northwest Registered Agent | State Only | ~$199–$299 | ✗ | ✗ | ✗ | ✗ |
Generic agent services | State Only | ~$49–$149 | ✗ | ✗ | ✗ | ✗ |
Frequently Asked Questions
Why is Form5472.online cheaper than a local CPA if it does more?Form5472.online specializes exclusively in foreign-owned U.S. LLC and C-Corp compliance. Specialization means efficiency — the same engagement a general-practice CPA builds from scratch is a standardized, documented process here. Lower cost per engagement, higher volume, same CPA credential.
Can I use Northwest to file state dissolution and hire a CPA separately for the IRS?Yes — that works. The total cost will typically be $199–$299 for state dissolution plus $2,000–$5,000 for the CPA, and you coordinate between two vendors. The Form5472.online $999 all-in covers both under one engagement.
Does cancelling my Doola or Firstbase subscription close my LLC?No. Cancelling a subscription cancels the software service. It does not file Articles of Dissolution with the state, does not file the final Form 5472, and does not cancel the EIN. You need to take all of those steps separately after leaving a compliance platform.
My LLC had no activity. Does it still need the full process?Yes. The IRS requires a final Form 5472 from every foreign-owned single-member LLC, regardless of activity. Zero transactions still requires a final Form 5472 reporting zero reportable transactions. EIN cancellation is required to close the account.
What if I already filed state dissolution but never cancelled the EIN?The IRS account is still open. File the final Form 5472 and pro forma Form 1120 for the final year (and any unfiled prior years), then submit the written EIN cancellation. This is a catch-up closure — the same steps, starting from wherever the prior filing left off.
Related Guides
Ready to Close Your LLC the Right Way?
CPA-prepared filings. State dissolution. EIN cancellation with written IRS confirmation. Everything under one engagement — $999 all-in.
Written and reviewed by Arik Rozen, CPA, MBA — Head of Tax Filing Department, Form5472.online | Virginia Board of Accountancy License #025991 | IRS PTIN Holder. This article is published by Form5472.online, one of the providers listed. Pricing information reflects publicly available rates as of September 2026 and may change. This article is for informational purposes only and does not constitute legal or tax advice.
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