Sure, I can address tax issues here. A tax person understanding the pertinent tax law will file a Treasury Information report (Form 5472) for a dormant LLC if the noted information below applies.First a LLC wholly owned by a foreign person represents a reporting corporation for tax years 2017 forward (Treasury Regulation Section 1.6038A-1(c)(1)) and -1(n)(1)). Second, Treasury requires the report if the reporting corporation (one member foreign owned LLC) has any reportable transactions (Treasury Regulation Section 1.6038A-2(a)(1)).However, a person may think — well a dormant LLC would not have any reportable transactions. As Treasury Regulation 1.6038A-2(e)(1) says no Form 5472 required if the reporting corporation has no reportable transactions.But, we see reportable transactions include monies the member spent for the benefit of the LLC (Treasury Regulation Section 1.6038A-2(b)(3)(xi)) with reference to Treasury Regulation 1.482-1(i)(7)). As an example, the foreign member paying legal fees for forming the LLC or the foreign member paying annual state franchise tax fees represent reportable transactions under this tax law provision.Failure to file the Treasury Information Report or filing an incomplete report may result in a $25,000 penalty under Section 6038A-(d). And, the reporting corporation files the return by 15 April 2018 for the 2017 tax year or the 15 April 2019 for the 2018 tax year (Treasury Regulation Section 301-7701-2(c)(2)(vi)(C)(1)).However, we can use a reasonable cause defense tax law wording as means for completing late filings and potentially removing the penalty following Treasury Regulation Section 1.6038A-4(b)).I have completed the above tax analysis based on a one foreign member 100% owned LLC. As the situation changes the tax results may vary also. www.rst.tax