How to Fax Form 5472 to the IRS

Fax a foreign-owned US disregarded entity's complete Form 5472 package at 300 DPI or higher to the IRS Ogden PIN Unit at 855-887-7737. Include the pro forma Form 1120, every required Form 5472 and attachment, and any signed statement. Keep the full transmitted file and a timestamped successful-transmission receipt as filing evidence.

The fax is the submission, not a draft handoff. The IRS Form 5472 instructions say foreign-owned U.S. disregarded entities file by "Fax (300 DPI or higher) to 855-887-7737" or by mail to the dedicated Ogden PIN Unit address; the same instructions state that the penalty for failing to file Form 5472 when due and in the prescribed manner is $25,000. If the package is not complete, use the guided preparation process before sending it.

What documents belong in the Form 5472 fax?

The fax should include the entire filing package required for a foreign-owned U.S. disregarded entity, not Form 5472 by itself. The IRS instructions say the foreign-owned U.S. DE files a pro forma Form 1120 with Form 5472 attached by the due date, and that "Foreign-owned U.S. DE" should be written across the top of Form 1120.

The minimum package generally contains:

1. A pro forma Form 1120 with the LLC name, address and required first-page items.
2. A completed Form 5472 for each related party with reportable transactions.
3. A Part V attachment describing formation, contributions, distributions and other reportable transactions.
4. Any ownership-attribution, exchange-rate or nonmonetary-transaction attachment required by the facts.
5. A signed reasonable cause statement for a late return when reasonable cause is being asserted.

Do not fax a loose Form 5472 without the pro forma Form 1120 envelope when the filer is a foreign-owned U.S. DE. A complete PDF also prevents page-order mistakes when the fax service converts the document.

What is the correct Form 5472 fax number?

The current IRS fax number for a foreign-owned U.S. disregarded entity Form 5472 package is 855-887-7737. The same instruction line requires the fax to be 300 DPI or higher.

Before every filing, verify the number on the current IRS instructions rather than relying on an old bookmark, formation-company article or saved cover sheet. Tax forms and routing instructions can change, and a misrouted fax can be worse than no fax if the owner assumes the return was filed.

The dedicated address matters too. The IRS instructions say foreign-owned U.S. DE filers use the dedicated address and do not use the ordinary Form 1120 mailing addresses. The fax number is part of that same dedicated routing rule.

Who must fax Form 5472 as a foreign-owned U.S. disregarded entity?

A foreign-owned U.S. DE uses the special fax or mail process when it is a reporting corporation with reportable transactions. The IRS instructions define a reporting corporation as either a 25% foreign-owned U.S. corporation, including a foreign-owned U.S. disregarded entity, or a foreign corporation engaged in a U.S. trade or business.

The instructions also define a corporation as 25% foreign owned if it has at least one direct or indirect 25% foreign shareholder at any time during the tax year. A foreign-owned U.S. DE is a domestic disregarded entity wholly owned by a foreign person, and the instructions treat it as separate from its owner only for the section 6038A reporting rules.

For a typical non-U.S. individual or foreign company that wholly owns a U.S. single-member LLC, the practical result is simple: if the LLC had a reportable transaction, the Form 5472 package goes to the Ogden PIN Unit by fax or mail. The 2025 calendar-year package is normally due 15 April 2026 under the IRS Form 1120 instructions, with a 15 October 2026 extended deadline if Form 7004 is filed by the regular due date.

What should appear on Form 5472 line 1g and Part V?

Line 1g and Part V are common problem areas in faxed packages because they connect the form totals to the supporting statement. The IRS instructions for line 1g say the filer enters the total value in U.S. dollars of gross payments made or received as reported in Part IV, Part V and Part VI.

Part V matters especially for foreign-owned U.S. disregarded entities. The instructions say to check the box in Part V when the entity had other transactions not already entered in Part IV, including amounts paid or received in connection with formation, dissolution, acquisition and disposition of the entity, and including contributions and distributions. Those transactions must be described on an attached statement.

That means a fax package often needs more than the face of the form. If the owner funded the LLC, withdrew money, dissolved the company or transferred the interest, the Part V statement should identify the transaction type, date, parties, original currency if relevant, U.S.-dollar amount and supporting records.

How do you send Form 5472 correctly?

The safest fax process is a controlled filing workflow with a final PDF, page count and receipt saved together. Treat the fax job like a tax filing, not like an administrative scan.

1. Create one final PDF with the pro forma Form 1120 first.
2. Add each Form 5472 directly behind the pro forma return.
3. Add clearly labelled Part V, ownership, exchange-rate and reasonable-cause attachments.
4. Confirm entity name, EIN, tax year, signatures and page order.
5. Render the PDF at 300 DPI or higher and check that small identifiers and amounts are readable.
6. Enter 855-887-7737 and recheck every digit.
7. Transmit once and wait for final successful status.
8. Save the exact PDF, timestamp, destination number, page count, provider job ID and successful-transmission receipt.

Original element: use a two-sided evidence test after transmission. A readable PDF without delivery proof is incomplete. A fax receipt without the exact transmitted PDF is also incomplete. The filing file should contain both sides before the job is marked done.

Should the fax have a cover sheet?

A concise cover sheet can help identify the package, but the cover sheet does not replace any form, statement or signature. Keep the cover sheet boring: entity name, EIN, tax year, form type, page count and a short routing note to the PIN Unit.

Do not put unnecessary sensitive owner data on the cover sheet. If the fax provider includes the cover sheet in the page count, the receipt's transmitted page count should match the full intended package including that cover sheet. A mismatch can indicate a partial transmission.

What proof does the IRS send back after faxing?

The IRS does not routinely send an acceptance acknowledgement for this faxed package. The sender's transmission record is therefore important evidence.

Keep:

1. The exact final PDF.
2. The successful status and timestamp.
3. The destination number.
4. The transmitted page count.
5. The fax provider's message or job ID.
6. Any failed-attempt records if a successful resend was needed.
7. Any later IRS correspondence.

Our Form 5472 recordkeeping checklist explains how to preserve the underlying transaction evidence as well. Delivery proof does not prove the IRS agreed with the filing, but it is the evidence you need if timeliness is later questioned.

Can Form 5472 be mailed instead of faxed?

Yes. The IRS instructions allow foreign-owned U.S. DE filers to mail the package to the dedicated Ogden PIN Unit address instead of faxing. The listed address is:

Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201

Use trackable delivery and keep a full copy. Do not use the ordinary Form 1120 service-centre address for a foreign-owned U.S. disregarded entity. Mailing can be useful when the fax service cannot handle a large package, but it gives up the immediate timestamped fax result that many owners prefer.

How does Form5472 Prep handle fax filing?

Form5472 Prep prepares the complete Form 5472 package, including Form 5472, the pro forma Form 1120 and the Part V statement, has it reviewed by a qualified tax accountant, and faxes the signed package to the IRS Ogden PIN Unit at 855-887-7737 with a timestamped receipt.

Standard service is $149 in 5-7 business days, Express is $199 in 3 business days, each additional past tax year is +$99, and fax delivery is included. EIN service is $149 at /ein. We are not a CPA firm and we do not give tax advice, but we do make the filing package and delivery evidence complete.

Frequently asked questions

Can a foreign-owned LLC e-file Form 5472?

No. The current instructions say foreign-owned U.S. disregarded entities file the package by fax or mail to the dedicated Ogden PIN Unit.

What resolution should the fax use?

Use 300 DPI or higher. The IRS instructions state "Fax (300 DPI or higher)" for the dedicated foreign-owned U.S. DE fax route.

Is 855-887-7737 the current Form 5472 fax number?

Yes. The current IRS Form 5472 instructions list 855-887-7737 for foreign-owned U.S. disregarded entity filings.

Is a queued fax proof of filing?

No. Keep a final successful-transmission status with timestamp, destination number and page count. Queued or processing status does not prove delivery.

Should Form 7004 use the same fax number?

Yes. The Form 5472 instructions direct a foreign-owned U.S. DE to fax or mail Form 7004 to the same dedicated destination by the regular due date.

What if the fax failed before the deadline?

Correct the transmission and resend promptly. Preserve both the failed attempt and the successful receipt, especially when timing may later matter.

Can I mail the package instead of faxing?

Yes. The IRS instructions list a dedicated Ogden PIN Unit mailing address. Use trackable delivery and keep the complete signed package.

Accurate preparation and verifiable delivery are equally important. Start a prepared-and-filed Form 5472 package or read the deadline guide before sending a partial fax.