Northwest Registered Agent LLC - What Your Agent Does Not Handle for You Tax-Wise
Summary
Northwest Registered Agent is one of the most popular formation and registered agent services. The service does not include federal tax filings.
If you formed your US LLC through Northwest Registered Agent, you have a federal information return obligation that Northwest does not handle. Form 5472, with a Pro Forma 1120, is required annually under IRC §6038A for every foreign-owned US single-member LLC. The penalty for missing it is $25,000 per year per LLC. Northwest's standard scope is state-level service of process, not federal tax filings.
What a registered agent is responsible for, and what it is not
Northwest Registered Agent provides registered agent services and LLC formation in any US state. The service covers state-level legal mail handling and filing requirements. Federal information returns including Form 5472 are not part of the standard scope. The §6038A obligation is the LLC owner's responsibility regardless of which registered agent or formation service was used.
What Northwest provides
Northwest Registered Agent is a popular choice for both formation and ongoing registered agent service. The standard offerings include:
- LLC formation in any US state
- Registered agent service (legal mail acceptance)
- Annual report filings (state-level only)
- Mail forwarding to the LLC owner
Northwest is well-regarded for transparency and reasonable pricing. The service is excellent for what it covers. The issue is that the standard scope does not extend to federal tax filings.
What "registered agent" actually means
A registered agent is an individual or entity designated by an LLC to receive service of process and legal correspondence on behalf of the LLC at a state-level address. The registered agent's role is:
- Accept service of process (lawsuits, subpoenas) for the LLC
- Receive state-level legal correspondence
- Forward mail to the LLC's actual operating address or owner
The role does not extend to filing federal tax returns, preparing federal information returns such as Form 5472 or the FBAR, or advising on tax compliance. One nuance is worth knowing:
- Receiving and forwarding IRS notices (this often happens via the LLC's address of record, which may or may not be the registered agent's address)
This is universal across registered agent services. Northwest, Wyoming Agents, ZenBusiness's RA service, and Stripe Atlas's bundled RA service all share the same scope: state-level service of process, not federal tax filings.
Why foreign founders sometimes assume otherwise
Several reasonable misconceptions:
- The bundled service feels comprehensive. When a foreign founder pays for formation + registered agent + annual filings, the package can feel like it covers "all the LLC's compliance." It does not. Federal information returns sit outside the registered agent scope.
- Annual report sounds like an annual filing. Most US states require LLCs to file an annual report or biennial report listing officers/managers and confirming registration is current. Northwest handles these. The federal Form 5472 is unrelated; the state annual report does not satisfy or replace it.
- Northwest sometimes processes IRS mail. Some IRS notices are mailed to the registered agent address (the address on file with the state, which the IRS may use as a backup). Northwest forwards these. But forwarding IRS mail is not preparing or filing federal tax returns.
What Northwest will and will not do
| What Northwest does | What Northwest does not do |
|---|---|
| Maintains registered agent service in your formation state | File Form 5472 and the Pro Forma 1120 |
| Files annual reports with the secretary of state | File any federal tax return |
| Forwards legal mail and other state-level correspondence | Prepare reasonable cause statements for late filings |
| Maintains the LLC's good standing at the state level | Respond to IRS notices on your behalf |
| Maintain the LLC's good standing at the federal level |
This is not a criticism of Northwest. It is the standard scope of registered agent services. Customers should not expect federal tax filings to be included.
Form 5472 obligations remain with the LLC owner
Regardless of registered agent or formation service, foreign-owned single-member LLCs must file Form 5472 + Pro Forma 1120 annually. The form is mailed or faxed to:
Internal Revenue Service 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit Ogden, UT 84201
Fax: 855-887-7737.
E-filing is not available for foreign-owned disregarded entities.
What if Northwest received an IRS notice for me?
Northwest forwards IRS notices when received at the registered agent address. The forward typically arrives by mail or PDF email within a few days of receipt at Northwest's facility.
The notice is your responsibility from there. Northwest does not respond to IRS notices on the LLC's behalf. For mechanics of responding to a CP15 or CP215 notice, see IRS CP15 and CP215 Notices. For Form 843 abatement, see Form 843 for Form 5472 Penalty Abatement. For registered agent notice forwarding specifically, see Registered Agent Forwarded an IRS Notice.
The filing that stays with you
If you formed your US LLC through Northwest Registered Agent and have not filed Form 5472, the right action depends on whether the IRS has contacted you. Voluntary catch-up before any IRS notice is the strongest path.
For standard cases, filetax.co generates the complete Form 5472 + Pro Forma 1120 packet for $99. Multi-year cases or complex transactions benefit from CPA review.
The cornerstone diagnostic is at Missed Form 5472. For the immediate panic action plan, see What to Do Right Now. For multi-year cases, see Filed 5472 Multiple Years Late.
The IRS's official Form 5472 page is at IRS.gov/Form5472.
Frequently Asked Questions
Northwest files my annual report. Does that include Form 5472?
No. Annual reports are state-level filings to the Secretary of State. Form 5472 is a federal information return to the IRS under IRC §6038A. Northwest's annual report service does not satisfy or replace the federal obligation.
My LLC is in good standing with Wyoming. Why does the IRS have a separate requirement?
State good standing and federal compliance are independent. Your LLC is registered with the state of Wyoming, which is a state-level matter. The federal Form 5472 obligation is administered by the IRS and applies to foreign-owned LLCs regardless of state of formation. Both compliance regimes must be maintained separately.
Will Northwest tell me when Form 5472 is due?
Northwest may send general compliance reminders to customers, but does not specifically track federal Form 5472 obligations for individual foreign-owned LLCs. The April 15 deadline (October 15 with extension) is on the LLC owner to track.
Can I add Form 5472 filing to my Northwest service?
Northwest's standard offerings do not include federal information returns. Some customers use Northwest for state-level service and a separate provider (filetax.co or a CPA) for the federal Form 5472 filing. The two services are independent.
Northwest's address is on my LLC filings. Will the IRS write to them or to me?
The IRS mails to the address of record for the entity, which for many foreign-owned LLCs is the registered agent. The notice is legally delivered on the date it is mailed, not the date the agent forwards it, so a forwarding delay of two or three weeks comes out of your response window rather than extending it.
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