Form 5472 for Georgia (Country) Residents with a US LLC

A resident of the country of Georgia who owns a US single-member LLC must file Form 5472 with a pro forma Form 1120 each year the LLC had a reportable transaction with them. The US–Georgia position is covered by an income tax treaty the IRS lists as in force, and Georgia issues foreign nationals a 9-digit tax identification number once they register — but neither changes the filing.

This guide is about Georgia the country — Tbilisi, Batumi — not the US state of Georgia. Whether your LLC was formed in Wyoming, Delaware or the US state of Georgia makes no difference below; what matters is that its owner is a non-US person living in the country of Georgia.

Freelancers, developers and agency owners often arrive in Tbilisi with a US LLC already running Stripe and a Mercury or Relay account. Many then register as a Georgian individual entrepreneur and apply for small business status, and it is easy to assume the Georgian registration somehow absorbs or replaces the US paperwork. It does not.

Two features of the Georgian position change the mechanics of the filing compared with a UK or Indian owner: the treaty that covers Georgia is an old Soviet-era instrument, and whether you hold a Georgian tax number depends on whether you registered. Neither removes the obligation.

If you would rather have it done than explained, we prepare and fax the complete package from $149.

Do Georgia (country) residents have to file Form 5472?

Yes, on exactly the same terms as any other non-US owner. Three conditions apply:

The LLC is a US disregarded entity — a single-member LLC that has not elected to be taxed as a corporation.
Its sole member is a non-US person. Someone living in Tbilisi who is not a US citizen, green card holder or US tax resident qualifies.
There was at least one reportable transaction during the tax year between the LLC and its owner or another foreign related party.

Under Treasury Regulation § 1.6038A-1, for tax years beginning on or after 1 January 2017 and ending on or after 13 December 2017, a foreign-owned US disregarded entity is treated as a corporation separate from its owner solely for the § 6038A reporting rules. Georgian registration and residence are irrelevant to it.

Reportable transactions are money, property or services moving between you and your own LLC: contributions, distributions, loans either way, and payments for goods or services. Customer revenue is not a reportable transaction. A Stripe payout from a client does not go on the form; a transfer from that balance to your personal account at TBC Bank or Bank of Georgia does.

For a Tbilisi-based owner:

Lari you converted and sent to fund the LLC's US account — reportable contribution
Every transfer from the LLC to your personal Georgian account — reportable distribution
Money you lent the LLC to cover software or ad spend — reportable loan
Payments from the US LLC to your Georgian individual entrepreneur for "services" — reportable, because you are paying yourself

The IRS Instructions for Form 5472 state that a $25,000 penalty may apply for failure to file when due and in the prescribed manner, for filing a substantially incomplete form, or for failing to keep the required records. Filing a substantially incomplete Form 5472 constitutes a failure to file.

Does the US-Georgia tax treaty change anything?

The IRS treaty A-to-Z page lists Georgia in its G section, alongside Germany and Greece. The IRS's Georgia treaty page explains that Georgia is one of the former Soviet republics covered by the 1973 income tax treaty concluded with the USSR. Older forum posts claiming Georgia has no US treaty are wrong on the IRS's own reading.

It changes nothing about Form 5472. Treaties allocate taxing rights over income. Form 5472 is an information return under IRC § 6038A, and no treaty exempts anyone from it. Whether the treaty affects your own income is a separate question for a qualified adviser.

What goes in the FTIN box if you live in Georgia?

It depends on one fact: whether you have registered for tax in Georgia.

Article 66 of the Tax Code of Georgia, published on the government's Legislative Herald (Matsne), sets out taxpayer registration. A Georgian citizen's identification number is the personal number shown on their ID card. The identification number of a natural person who is not a Georgian citizen is a 9-digit identification number issued by the authority designated under Georgian law. The same article says an identification number is permanent.

A foreigner registered as an individual entrepreneur therefore holds a 9-digit number; a nomad who never registered generally holds none.

Your situation in Georgia	Line 4b(1) US number	Line 4b(2) reference ID	Line 4b(3) FTIN
Registered individual entrepreneur, Georgian tax resident	Only if you already hold an SSN, ITIN or EIN personally	Your self-assigned reference ID	Consider your 9-digit Georgian identification number
Living in Georgia, never registered for tax	Usually blank	Your self-assigned reference ID	"None" — do not leave it blank
Short stay, still tax-resident in another country	Usually blank	Your self-assigned reference ID	That other country's tax number, if it issued you one

The reference ID is created by you, not requested from the IRS. The instructions require it to be alphanumeric, with no spaces or special characters, no longer than 50 characters, and used consistently from year to year.

A passport number is not a tax number, and you do not need a US ITIN to fill Part II. Our FTIN and reference ID guide covers the mechanics, and do I need an ITIN for Form 5472 explains why most owners do not.

For the Part II address, use your actual address in Georgia, not the LLC's US registered agent address.

Does Georgia's small business status replace the US filing?

No, although it is a common assumption among Georgia-based owners.

Georgia's Tax Code provides for an individual entrepreneur — in the Code's words, an "entrepreneur natural person" — to be granted small business status by the tax authority (Articles 88 and 89). Article 90, in the consolidated text published on Matsne dated 25 June 2026, taxes a small business's Georgian-source taxable income at 1%, rising to 3% from the month gross income from economic activities passes GEL 500,000 in a calendar year. Article 89 revokes the status if gross income exceeds GEL 500,000 in each of two calendar years, and Article 88 lets the Government exclude certain activities from the status. How your own income is sourced — including income from clients outside Georgia — decides whether the rate applies to it, so confirm that and the current text with the Revenue Service or a Georgian adviser before relying on these figures.

The individual entrepreneur is you; the LLC is a separate entity formed in a US state. Two entities, two regimes:

What a reader assumes merges	Georgian side	US LLC side	Does one affect the other?
The entity	You, as a registered individual entrepreneur	A US limited liability company formed under state law	No
The income	Taxable income under the small business rules of the Tax Code	Whatever the LLC receives into its own US accounts	No — Georgian treatment of income does not change what is reportable on Form 5472
The tax return	Small business tax return filed with the Georgian tax authority	Pro forma Form 1120 with Form 5472, faxed or mailed to the IRS	No — neither return substitutes for the other
The filing deadline	15th of the month after each accounting month (Article 93)	Generally April 15 for a calendar-year LLC, extendable with Form 7004	No
The identification number	Your 9-digit Georgian identification number	The LLC's EIN	No — the Georgian number may appear as your FTIN, but it never replaces the EIN
The currency	Georgian lari (GEL)	US dollars on every line of Form 5472	No

Article 90 also defines small-business taxable income as income from a Georgian-based source; how that applies to clients paying a US LLC is a Georgian question we do not advise on.

Does Georgian residence affect the US filing?

No. Georgian tax residence decides your Georgian position, not the US one.

Article 34 of the Tax Code makes a natural person a Georgian resident for the whole tax year if they actually stayed in Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year.

Visa-free stays can cross that line. The Government sets the visa-free country list (Ordinance No 255), and the Ministry of Foreign Affairs publishes the permitted stay by nationality. For example, the Embassy of Georgia to the UAE states that UAE citizens may enter and stay without a visa for one full year. Other nationalities' allowances are unverified here — check yours with the Ministry of Foreign Affairs.

What you owe in Georgia is a question for the Georgian Revenue Service or a local adviser. The US filing is the same whether you stayed 30 days or 365.

How does a Georgia-based owner actually file?

Form 5472 for a foreign-owned US disregarded entity cannot be e-filed.

Prepare the pro forma Form 1120. Write "Foreign-owned U.S. DE" across the top of page 1. Only the LLC's name and address and items B and E are required.
Prepare Form 5472. Part I for the LLC, Part II for you with your Georgian address, reference ID and FTIN entry, Part III for the related party, and Parts IV and V listing the reportable transactions.
Convert everything to US dollars. Lari transfers must be converted at a reasonable rate for the transaction date, applied consistently. See our currency conversion guide.
Sign it, then fax it to 855-887-7737, or mail it to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
Keep the fax receipt. It is transmission evidence, not IRS acceptance.

The regular due date for a calendar-year LLC is generally April 15. Form 7004 extends it under the special instructions for foreign-owned disregarded entities; see our deadline guide.

Getting it filed from Georgia

The Georgian details — the right FTIN entry, lari conversion, payments to your own individual entrepreneur — are exactly what makes a do-it-yourself filing substantially incomplete.

We prepare Form 5472, the pro forma Form 1120 and the supporting statement; a qualified tax accountant reviews each package; and we fax it to the IRS Ogden PIN Unit and send you the timestamped receipt.

$149 Standard, ready in 5–7 business days. $199 Express, within 3 business days. +$99 per additional past tax year. IRS fax delivery included.

We are not a CPA firm and do not give tax advice, and we do not advise on Georgian tax or small business status. We prepare and submit the US information return.

Frequently asked questions

Is this about the US state of Georgia?

No. This guide covers owners living in the country of Georgia. A non-US owner's LLC formed in the US state of Georgia files Form 5472 on the same terms as any other.

Does Georgian small business status cover my US LLC?

No. Small business status is granted to you as a Georgian individual entrepreneur. Your US LLC is a separate entity with its own Form 5472 obligation, and a Georgian registration neither satisfies nor removes it.

Is there a US tax treaty with Georgia?

Yes. The IRS lists Georgia on its treaty page, covered by the 1973 treaty originally concluded with the USSR. It changes nothing about Form 5472, which is an information return that no treaty exempts.

What do I put as my FTIN if I never registered in Georgia?

Enter "None" rather than leaving the box blank, and give your self-assigned reference ID on line 4b(2). If you later register and receive a 9-digit Georgian identification number, keep the same reference ID.

Do I have to file if the LLC only received client payments?

Customer revenue alone is not reportable. Moving money from the LLC to yourself is a reportable distribution.

Does spending more than 183 days in Georgia change the US filing?

No. The 183-day rule in Article 34 of the Georgian Tax Code decides Georgian tax residence. Form 5472 depends on the LLC and your non-US status, not on where you live.

I never filed for past years — what now?

File the missing years as soon as possible with a reasonable cause statement, ideally before the IRS contacts you. Our late filing guide explains the process.

A Georgian individual entrepreneur registration settles your Georgian paperwork, not your US LLC's. If money moved between you and the LLC, Form 5472 is due.

Start your filing in about 15 minutes, or read our FTIN and reference ID guide first.

Splitting the year across several countries? The Form 5472 guide for digital nomads covers filing when you have no single tax residence.

Educational content only; not tax or legal advice.