What is a registered agent for a US LLC?
Registered agent explained: why every US LLC needs one, what it receives, and why its address is not automatically where the IRS writes to you.
A registered agent is the person or company that accepts official documents on behalf of your LLC in its state of formation: lawsuits (service of process), and notices from the state. State LLC laws require every LLC to keep one, with a physical street address in that state.
What a registered agent does not do
- It is not the LLC's tax address by default. The IRS writes to the address it has on file for the LLC, from the EIN application or a later Form 8822-B. If that address is your registered agent's, make sure it forwards IRS mail to you quickly: IRS notices have deadlines.
- It does not file your taxes. Annual state filings (such as the Delaware annual tax or the Wyoming annual report) and federal returns like Form 5472 remain your responsibility, even if some agents offer reminders.
Changing it
You can change registered agent through a filing with the state. If the LLC's mailing address with the IRS changes as well, file Form 8822-B, as the Instructions for Form SS-4 recommend.
Go further
Form 5472 Line-by-Line Guide for Foreign-Owned US LLCs
Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.
Read the guide1040-NR Foreign LLC Owner: Do You Need to File?
Wondering if you must file Form 1040-NR as a foreign LLC owner? Learn how ECI, US trade or business status, and tax treaties affect your return.
Read the guideThis article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.