Do I need to file Form 5472?

If you are the non-US owner of a US LLC, the short answer is usually yes — for any year money moved between you and the company.

A foreign-owned single-member US LLC (treated as a disregarded entity) must file Form 5472, with a pro forma Form 1120, for every year it had a reportable transaction with its owner or a related party. There is no revenue minimum. Paying the annual state fee from your own account is a reportable transaction. So is funding the company account, or taking money out.

You do not file Form 5472 if your LLC is a multi-member LLC — that's a partnership, filing Form 1065 with Schedules K-1. And if genuinely nothing moved in a given year, you may have no filing requirement for that year.