File form 1065
I manage a Wyoming multi-member LLC with two nonresident alien members based abroad. We filed Form 7004 in March to extend our 2025 Form 1065 deadline to 09/15/2026. I'm looking for a CPA to prepare and file this Form 1065, including Schedules K-1 for each nonresident alien member. Looking for someone experienced with foreign-owned/nonresident-alien-owned multi-member LLCs
Quick Answer:
Based on your filing of Form 7004, you have successfully extended the deadline for the partnership return.
For a Wyoming multi-member LLC with nonresident alien (NRA) members, the compliance requirements extend beyond the standard Form 1065 and Schedules K-1. Because your members are NRAs, the partnership likely has withholding obligations under **Section 1446**.
Key filings typically include:
* **Form 8804:** Annual Return for Partnership Withholding Tax.
* **Form 8805:** Foreign Partner’s Information Statement of Section 1446 Withholding Tax (issued to each member alongside their K-1).
* **Schedule K-2 and K-3:** To report items of international tax relevance.
Additionally, if the LLC is engaged in a U.S. Trade or Business (USTB), the NRA members will generally need to file **Form 1040-NR** to report their share of Effectively Connected Income (ECI). If the LLC is not engaged in a USTB and only has fixed, determinable, annual, periodical (FDAP) income, different withholding rates (typically 30% or a lower treaty rate) apply.
I am familiar with these cross-border complexities and can assist with the preparation of these forms. Please ensure you have obtained **ITINs** for both members, as these are required for the filings.
Note: This answer is provided for convenience only. It is important that you speak to a CPA about your individual tax situation.