Form 5472 by state

Form 5472 filing for a Florida (FL) LLC

Separate federal Form 5472 rules for a Florida LLC from the FL annual report, May 1 deadline, filing fee, and late fee.

The short answer

A foreign-owned Florida LLC does not file Form 5472 merely because it was formed in Florida. The federal answer depends on how the IRS treats the company, its ownership, and payments or transfers involving the foreign owner or a connected person or business.

Keep the obligations separate

Florida LLC annual reports are due each year between January 1 and May 1. The current fee is $138.75. Florida adds a $400 late fee after May 1, making the current total $538.75.

The Florida annual report and federal Form 5472 are separate filings. Completing one does not complete the other.