IRS forms, filled in for you
Your federal forms are filled in from your books. Form 5472 is faxed to the IRS in one click and the delivery report stays in CORA; Form 1065 is ready to print and mail. You check and sign.
Bookkeeping and Form 5472 for foreign-owned US LLCs
A US LLC owned from abroad files Form 5472 with a pro forma 1120 every year, even with no income, and a missing or late form costs $25,000. CORA keeps the books of your LLC, fills in Form 5472 from them, lets you sign on screen and faxes it to the IRS in one click, with the delivery report kept as proof.
Your US bank feeds your books every night: Mercury and Wise connect directly, other US banks through Stripe. Every IRS deadline and your state's annual report are on your dashboard, and a multi-member LLC gets Form 1065 with a K-1 per member, ready to mail.
No US LLC yet? Start one with startyour.llc
Our sister service forms your LLC in any state for non-residents: registered agent and EIN included, one price, no monthly subscription, filed within 48 hours. Your CORA account is then filled in from the formation.
Go to startyour.llcWhere CORA works
Not a general package with a country dropdown. Pick where your company is registered and you get that country: its tax, its rates, its periods, its deadlines — set up before you book your first invoice.
United States
United States
Federal filings from your own books, plus sales tax in the states where you have nexus.
TaxSales tax
RatesPer state
ReturnMonthly, quarterly or yearly
All-in$30 / month
CORA for United States, in three minutes
The real app, start to finish: your bank, your invoices, your tax return and your year-end.
Your bank, live — included
Your US bank account feeds your books in real time. Transactions arrive on their own and match your invoices and receipts.
State deadlines, watched
Your state's annual report deadline is tracked for you, with the fee and a link to the right filing page when it is time.
Only for LLCs owned from abroad
In the United States CORA works for LLCs whose owners live outside the US. That is the whole list:
- A single-member LLC with one owner abroad — Form 5472 with its pro forma 1120.
- A multi-member LLC in foreign hands — Form 1065 with a K-1 for every member.
Is the owner American, or is the company a C-corp or an S-corp? Then CORA is not the right fit yet. Write to us anyway — we will tell you the day that changes.
No US LLC yet? Our sister service startyour.llc forms it for you in any state, with a registered agent and the EIN, for one price, without living in the US. Your CORA account is then filled in from the formation.
How it works here
CORA holds your company details, your EIN, your state and your members' details, so the forms fill themselves from your administration instead of from memory. One member abroad: Form 5472 with its pro forma 1120, with the related-party figures straight out of your books — you sign on screen, and CORA faxes it to the IRS in one click and keeps the delivery report as proof. More than one member: Form 1065 with a Schedule K-1 for each of you, addressed to the right IRS service center, ready to print and mail. Your 1099-NEC list comes out of the same books, and your state's annual report is watched alongside, with its own deadline, fee and filing link.
Your bank
Your US bank, live — and it costs you nothing extra
Connect your business account and your transactions arrive in CORA by themselves, matched against your invoices and receipts. It is part of the $30 plan, not an add-on. Mercury and Wise connect directly, and most other US banks and credit unions connect through Stripe.
Through Stripe you sign in at your own bank — CORA never sees that login, only the transactions on the accounts you pick. For Mercury and Wise you create a key in your own account instead. Withdraw the permission whenever you like, in CORA or at your bank.
MercuryWiseStripeBank in Europe too?
A euro account feeds your books live as well. CORA charges nothing for it — you pay the connection provider directly.
Everything CORA does for your LLC
The complete list, checked against the product — not a promise for later.
Your IRS filings
- Single-member LLC owned from abroad: Form 5472 with its pro forma 1120, filled in from your books, signed on screen, and faxed to the IRS in one click — the delivery report kept as proof.
- Multi-member LLC: Form 1065 with a Schedule K-1 per member — rounded so the K-1s add up exactly — addressed to the right IRS service center, ready to mail.
- C-corporation, also owned from abroad: the full Form 1120 filled in from your books — balance sheet, M-1 and M-2, loss carryforward, the 21% tax — with Schedule G and the Form 5472 attached, the estimated tax dates, and the right IRS address.
- A member joins or leaves during the year: CORA splits the year on that day — Form 5472 for the single-member stretch, a first or final Form 1065 with its own date for the partnership stretch, and the K-1s on the shares of that day.
- Every IRS deadline with weekends and Washington DC holidays taken into account, plus the extended date if you file Form 7004.
- Foreign members of a multi-member LLC: an estimate of the §1446 withholding, with the Form 8813 payment dates.
- 1099-NEC: who needs one — W-9 and W-8BEN tracked per supplier, card payments left out — the recipient copies filled in, and an Excel to enter in IRIS.
- Your own US fax number for post to and from the IRS — incoming faxes arrive by email.
Your state
- The annual report for all 50 states and DC: date, fee, form name and the link to the official site — every two years where that is the rule.
- Delaware corporation: the franchise tax worked out both ways — Delaware bills the Authorized Shares method, often tens of thousands of dollars; the Assumed Par Value method is usually $400 — with the 1 March report on your dashboard.
- State taxes that come on top, such as California's $800, on your dashboard.
- Sales tax: your invoiced sales per state measured against 47 nexus thresholds, a warning as you get close, and for every state where you are registered the totals per filing period.
Your bank and getting paid
- Your US bank connected live — included: Mercury and Wise directly, other US banks through Stripe. Transactions arrive by themselves, every night.
- Payment links through your own Stripe account (add-on): card, Apple Pay and Google Pay — and the invoice is marked paid by itself.
- A euro account connects live through Ponto, at no cost in CORA.
Every day
- Purchase invoices and receipts read for you — e-invoices (UBL and CII) exactly — and matched to your bank lines with the reasons shown.
- Invoices and quotes in your own style; quotes signed online; reminders and recurring invoices go out by themselves.
- Your own CORA email address for bank statements and supplier invoices.
- Guilders, dollars, euros and florins side by side, with exchange rates fetched every day.
- Webshops connected — Shopify, WooCommerce, Square and Lightspeed — and your till: a photo of the Z-report, the till export, or Loyverse every night.
- Reports, a free read-only login for your accountant, the whole year in one zip — and the CORA app for Android.
What CORA does not do hereIt does not e-file, it does not file sales tax returns or state reports, and it does not fill in Forms 8804, 8805, 8813 or K-2/K-3. It does not prepare Forms 1042/1042-S (dividends to foreign shareholders) or Schedule M-3. For an S-corp or a US-owned LLC it only tracks the deadline.
Start where your company actually is
Fourteen days free. Pick your country at signup and the rules, the rates and the deadlines are set up before you put your first document in.
Start your 14-day trial See what it costsFrequently asked
Do I have to file Form 5472 if my LLC had no income?
Yes. A single-member LLC owned by a non-US person files Form 5472 with a pro forma 1120 every year, also in a year without income. Money you put in or take out counts as a reportable transaction.
Does CORA send Form 5472 to the IRS?
Yes. CORA fills in Form 5472 and the pro forma 1120 from your books, you sign on screen, and CORA faxes it to the IRS in one click. The fax delivery report is kept as your proof.
I don't have a US LLC yet. Can you help?
Our sister service startyour.llc forms your LLC in any state, with a registered agent and the EIN, for one price and without living in the US. Your CORA account is then filled in from the formation.
What does it cost?
$30 a month for a foreign-owned LLC, with the bank connection included. The first 14 days are free and you can cancel any time.