exit-planningdissolutionnon-resident
Closing a Foreign-Owned US LLC: Dissolution, Final 5472, and the EIN Reality (2026)
What closing a foreign-owned US LLC actually requires: state-level Articles of Dissolution, federal final Form 5472 + Pro Forma 1120 with Part V dissolution transactions, and the EIN closure letter. The structural reality of the 'do nothing' option.