Compliance Guide

Monthly Compliance Routine for Foreign-Owned LLCs

60 minutes a month keeps your LLC compliant, your books clean, and your tax season stress-free.

Key Takeaways

  • A 60-minute monthly routine covers all compliance obligations
  • Five categories: Financial Review, Expenses, State, Federal, Documentation
  • Consistent monthly habits prevent tax season emergencies
  • Set a recurring calendar reminder for the 1st of each month

The 60-Minute Monthly Investment

Running a compliant foreign-owned LLC does not require hours of work every week. The reality is that most compliance tasks can be handled in a single focused session each month. We have broken the work into five categories, each taking 10-20 minutes.

The key insight is that compliance problems almost always come from neglect, not complexity. An LLC owner who spends 60 minutes per month on these tasks will never face a surprise penalty or scramble at tax time. An owner who ignores compliance for 11 months and panics in April is far more likely to make costly errors.

Pro tip: Schedule a recurring calendar event for the 1st of each month. Treat it like a meeting that cannot be moved. 60 minutes, once a month. That is all it takes.

Monthly Checklist

Financial Review

20 min
  • Download and review your LLC bank statement for the past month
  • Record all transactions in your bookkeeping ledger or spreadsheet
  • Categorize each transaction (capital contribution, distribution, expense, revenue)
  • Flag all related-party transactions (between you and the LLC) — these go on Form 5472
  • Reconcile your ledger balance with your bank statement ending balance

Expense Documentation

10 min
  • Save receipts for all business expenses over $25 to your digital filing system
  • Name receipt files with date, vendor, and amount (e.g., 2025-03-15-aws-$200.pdf)
  • Note any expenses paid from personal funds on behalf of the LLC (these are reportable transactions)

State Compliance Check

10 min
  • Check if your state annual report is due this month (Wyoming: annually on the anniversary of formation)
  • Verify your registered agent service is active and paid
  • Check your registered agent mailbox for any state correspondence
  • Confirm your LLC is in good standing on the state's business entity search website

IRS and Federal

10 min
  • Check your IRS mailbox or registered agent for any IRS correspondence
  • If you received a CP notice, review it immediately (response deadlines are strict)
  • Verify your EIN is still active by checking any recent IRS correspondence
  • Note any significant business changes that may affect your next filing

Documentation and Notes

10 min
  • Write a brief monthly summary: total revenue, total expenses, any unusual transactions
  • Document any new related-party arrangements (loans, service agreements, IP licenses)
  • Update your running total of related-party transactions for the year
  • Back up your records to cloud storage if not already automatic

Month-by-Month Annual Calendar

In addition to the monthly routine above, certain months have specific deadlines and priorities. Here is what to focus on each month:

January

Begin gathering documents for prior year filing. Review full-year transaction totals.

February

Prepare Form 5472 data. Verify all related-party transaction totals. Start your filing.

March

Complete and review your Form 5472 + Form 1120. File early or prepare extension (Form 7004).

April

April 15 deadline. File or extend. Pay any applicable state fees. File state annual report if due.

May

If you filed an extension, continue preparing. Confirm IRS received your filing.

June

Mid-year review. Check that bookkeeping is current. Update any business address changes with the state.

July

Review registered agent renewal. Verify LLC good standing. Check BOI report status with FinCEN.

August

Review year-to-date financial summary. Identify any new reportable transactions.

September

If you extended, finalize your filing. September is the last comfortable month before the October 15 extended deadline.

October

October 15 extended deadline. Final filing date for extensions. Review Q4 plans.

November

Begin year-end planning. Review any large transactions planned for December.

December

Close the books for the year. Final reconciliation. Gather all receipts and statements.

Tools to Stay on Track

Calendar Reminders

Set a recurring event on the 1st of each month titled "LLC Compliance Review — 60 min." Add the April 15 and October 15 (extension) deadlines as separate all-day events with 2-week advance reminders.

Bookkeeping Spreadsheet

A simple Google Sheet or Excel file with columns for date, description, amount, category, and related-party flag. See our bookkeeping guide for a full setup walkthrough.

Cloud Storage

Google Drive, Dropbox, or iCloud — pick one and use it consistently. Create a folder structure by year and month for receipts and statements.

Common Pitfalls

Skipping months when there is no activity

File a "no activity" note in your records anyway. The routine keeps the habit alive, and you verify state/federal compliance even in quiet months.

Mixing personal and business expenses

Use your LLC bank account exclusively for business. If you pay a business expense personally, immediately record it as a capital contribution.

Ignoring state correspondence

Check your registered agent portal monthly. Missed state notices can result in administrative dissolution of your LLC.

Waiting until April to start bookkeeping

The monthly routine exists to prevent this. If you have been consistent all year, April filing takes under an hour.

Next Steps