Form 5472 by state
Form 5472 filing for a New Mexico (NM) LLC
Separate federal Form 5472 rules for a New Mexico LLC from NM company records, state tax registration, and dissolution requirements.
The short answer
A foreign-owned New Mexico LLC does not file Form 5472 merely because it was formed in New Mexico. 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
New Mexico does not require a recurring annual report from an LLC. The company must still keep its state record current and review whether its New Mexico business activity creates separate state registration or gross receipts tax duties.
A New Mexico dissolution filing does not by itself settle final federal returns, earlier Form 5472 questions, or state tax accounts.