Registered Agent
A registered agent is a person or company with a physical address in your LLC's formation state that receives legal documents and state mail for the business. Every US LLC must have one, but the agent does not handle IRS filings like Form 5472.
A registered agent is the official mail receiver for your LLC. Every state requires one: a person or company with a real street address in the formation state, available during business hours to accept lawsuits, subpoenas, and state notices. For non-resident founders, hiring a commercial registered agent service, typically $50 to $150 per year, is the standard way to meet this rule, since you have no US address of your own.
It is important to understand what the agent does not do. A registered agent does not file your taxes, does not prepare Form 5472 or the pro forma Form 1120, and is not your company's responsible party with the IRS. Many founders assume that paying a formation service covers everything, then discover their April 15 federal filing was never anyone's job. The state annual report and the IRS filing are two separate obligations, and the agent only helps with state-side mail.
The agent's address also has limits. It is generally not a usable business address for opening a bank account, and it should not be listed as the responsible party on Form SS-4 when you apply for an EIN. The IRS wants the actual human owner on that line. Your agent's details do appear in state records and often on the annual report you file with the state.
Choose an agent that reliably scans and forwards mail, because IRS penalty notices about a missed Form 5472, including the CP215 notice assessing $25,000, are sometimes sent to the address the IRS has on file for the company. If that mail dies in a forwarding queue, the 90-day clock that adds $25,000 for each additional 30 days of non-filing can run while you are completely unaware. A reliable agent, plus an up-to-date address on file with the IRS, is some of the cheapest insurance a non-resident founder can buy.
What a registered agent does and does not do
- Does: accept lawsuits, state notices, and official mail at a US street address
- Does: keep your LLC in good standing with the state requirement
- Does not: file Form 5472, Form 1120, or Form 1065 for you
- Does not: act as your responsible party or tax representative with the IRS
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