How Much Does Form 5472 Cost to File? (2026 Breakdown)
Form 5472 has no IRS filing fee. DIY is free but risky, a US CPA runs ~$600–$750, and a done-for-you service starts at $149. Full 2026 price breakdown.
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Last updated August 14, 2026
Last updated: August 2026
The IRS charges $0 to file Form 5472. Preparation is the cost: DIY is free apart from fax delivery and your time; our August 2026 review of published CPA pricing pages commonly showed $600–$750 for Form 5472 with the required pro forma Form 1120; and Form5472 Prep starts at $149 with IRS fax delivery included. Every option is small next to the $25,000 penalty for filing late or wrong.
Form 5472 is an information return that a foreign-owned US single-member LLC files each year to report transactions between the LLC and its non-US owner. There is no tax to calculate on it, so "cost" almost always means preparation cost, not a tax bill.
How much does Form 5472 cost to file in 2026?
There is no government filing fee for Form 5472 or the attached pro forma Form 1120. The cost you pay depends entirely on who prepares it. Here is how the three realistic options compare:
| Option | Typical cost (per tax year) | Your time | Penalty risk |
|---|---|---|---|
| DIY (do it yourself) | $0 in fees + ~$2–$5 for a fax service | 3–8 hours the first year | Higher — one missed field counts as "not filed" |
| US CPA / tax firm | ~$600–$750 (more with many transactions) | 1–3 weeks, plus finding one who knows the form | Low, if the preparer knows Form 5472 |
| Done-for-you service (Form5472 Prep) | $149 (Standard, 5-7 business days) or $199 (Express, 3 business days), IRS fax delivery included | ~15 minutes to answer the questions | Low — every filing is accountant-reviewed |
Our August 2026 review of published CPA pricing pages commonly showed $600 to $750 for a foreign-owned single-member LLC's Form 5472 plus pro forma 1120, with add-ons for extensions, EIN applications, or rush turnaround. Fees rise with the number of related parties and the volume of reportable transactions.
The important number is the downside, not the fee. Under IRC § 6038A(d), the IRS assesses a $25,000 penalty on any reporting corporation that fails to file Form 5472 when due or files a substantially incomplete one (IRS, Instructions for Form 5472). Against that, the difference between a $149 service and a $700 CPA is rounding error — the real decision is making sure it gets filed correctly and on time.
What is included in the price of Form 5472 filing?
A Form 5472 filing is never just the one form. A complete, IRS-acceptable package for a foreign-owned US disregarded entity includes several documents, and a fair price should cover all of them:
- Pro forma Form 1120 — the cover return the Form 5472 attaches to, stamped "Foreign-Owned U.S. DE."
- Form 5472 — Parts I, II, III, IV, V, and VII completed.
- Part V supporting statement — a line-by-line list of each reportable transaction.
- Reasonable cause statement — only if you are filing late under DIIRSP.
- Delivery to the IRS — the package can't be e-filed; it must be faxed or mailed to the IRS Ogden PIN Unit.
Watch for services that advertise a low headline price and then charge separately for fax delivery, the reasonable-cause statement, or "submission." Both Form5472 Prep tiers — $149 Standard and $199 Express — include fax delivery to the IRS Ogden PIN Unit and a timestamped fax-transmission receipt as proof of filing, with no per-page or submission surcharge. The two tiers differ only in turnaround: Standard is ready in 5-7 business days, Express within 3. The forms prepared, the accountant review, and the documents you receive are identical.
How much does it cost to catch up on multiple years?
If you formed your LLC a year or two ago and never filed, you owe one Form 5472 package per missed year, filed together under the IRS's Delinquent International Information Return Submission Procedure (DIIRSP). Multi-year cost is where the three options separate sharply.
Worked example — an LLC formed in 2023 that has never filed, now catching up on three years (2023, 2024, 2025):
| Path | What it costs | What you get |
|---|---|---|
| DIY | $0 in fees | Three separate packages you assemble yourself, each requiring a reasonable-cause statement; one error on any year risks $25,000 |
| US CPA at ~$700/year | ~$2,100 | Three prepared returns, timeline depends on the firm |
| Form5472 Prep 3-year DIIRSP catch-up (Standard) | $149 + $99 + $99 = $347 | All three years, one comprehensive reasonable-cause statement, accountant-reviewed, faxed to the IRS |
Form5472 Prep prices additional past years at a flat +$99 each on either tier, so on Standard a two-year catch-up is $149 + $99 = $248 and a three-year catch-up is $149 + $198 = $347 — disclosed up front, not added at checkout. On Express the same catch-ups are $298 and $397, and the only thing the extra buys is speed. Filing all missed years together with a single reasonable-cause statement also gives the strongest penalty-abatement argument under DIIRSP.
Is it worth paying to file Form 5472?
For most foreign LLC owners, yes. Form 5472 is not a hard form to fill in — it is a hard form to fill in completely and on time, in a language and format the IRS accepts, from outside the US. The value of paying is not complex math; it is removing the risk that a missed field, a wrong fax number, or a blown deadline turns a $149 task into a $25,000 problem.
DIY makes sense if you have one clean tax year, simple transactions, and time to read the IRS instructions carefully. Paying makes sense if you have missed years to catch up, you're unsure what counts as a reportable transaction, or you simply want it prepared, reviewed, and faxed without the risk. Our DIY vs. hiring a preparer guide walks through that decision in detail.
File Form 5472 from $149
Form5472 Prep is built specifically for the foreign-owned single-member LLC filing — nothing else. You answer about a dozen questions, we generate the full package (cover letter, pro forma 1120, Form 5472, Part V supporting statement, and a reasonable-cause statement if you're late), an accountant reviews it, and we fax it to the IRS Ogden PIN Unit and send you the timestamped receipt.
- Standard — $149: done-for-you filing, accountant-reviewed, fax delivery included, ready in 5-7 business days.
- Express — $199: exactly the same filing and the same accountant review, ready within 3 business days.
- +$99 per additional past year on either tier, for multi-year DIIRSP catch-up.
No subscription, no upsell, and a 100% money-back guarantee if we fail to submit your filing. Start your filing here →
Frequently asked questions
Does the IRS charge a fee to file Form 5472?
No. There is no IRS filing fee for Form 5472 or the attached pro forma Form 1120. Your only unavoidable cost is delivering the package to the IRS — a fax service costs a few dollars, or it's included if you use a filing service.
How much does a CPA charge for Form 5472?
Our August 2026 review of published CPA pricing pages commonly showed $600 to $750 for a foreign-owned single-member LLC's Form 5472 plus pro forma 1120. Fees increase with related parties, transaction volume, and add-ons.
Can I file Form 5472 for free?
You can prepare and file it yourself for $0 in fees plus fax delivery. But the IRS treats a substantially incomplete Form 5472 as a failure to file, which carries a $25,000 penalty — so free DIY only pays off if you complete it correctly and on time.
How much does it cost to file multiple years of Form 5472?
Each missed year needs its own Form 5472 package. With Form5472 Prep, additional past years are +$99 each on either the $149 Standard tier or the $199 Express tier, filed together under DIIRSP with one reasonable-cause statement.
Is Form 5472 filing tax-deductible?
Preparation fees for a business information return can generally be treated as a business expense, but whether and how you deduct them depends on your situation. Form5472 Prep is a filing service, not a tax advisor — confirm deductibility with a qualified tax professional.
The bottom line
Form 5472 itself is free to file; what you're really buying is correctness and on-time delivery. DIY costs $0 in fees but carries the most risk, our August 2026 review of published CPA pricing pages commonly showed roughly $600–$750 per year, and a done-for-you service is $149 (or $199 if you want it in 3 business days instead of 5-7) with fax delivery included. Whatever you choose, the goal is the same — get a complete package to the IRS Ogden PIN Unit before the deadline, because the $25,000 penalty makes every one of these prices look cheap.
Ready to get it done? File your Form 5472 from $149 → — about 15 minutes, accountant-reviewed, fax to the IRS included.