Formed With Stripe Atlas, doola or Firstbase? Who Files Your Form 5472

A formation service forms your LLC. Whether it also prepares the annual Form 5472 and pro forma Form 1120 depends on the plan you bought, not on the fact that it formed the company. Whoever prepares it, the filing obligation stays with the LLC and with you as its owner, so confirm in writing who is filing.

Most non-US founders we hear from formed their LLC through a platform: Stripe Atlas, doola, Firstbase or one of several others. The formation experience is designed to be quick — articles filed, EIN issued, a registered agent appointed. The annual federal information return arrives a year later, often after the founder has stopped thinking about the formation provider at all.

That gap produces one recurring question: "I paid a company to set this up — aren't they filing it?" Sometimes yes. It depends on which product you bought, and each provider describes its own products differently. We checked each company's own published pages on 18 September 2026 and set out what they say, in their words, below.

If you already know nobody is filing it for you, we prepare and fax the complete package from $149.

Does forming an LLC through a platform include the annual Form 5472?

Not automatically. Formation and annual federal filing are separate services, and providers sell them separately or in different tiers.

Forming the LLC is a state filing — articles of organisation with Wyoming, Delaware, New Mexico or another state. Form 5472 is a federal information return filed with the IRS every year the LLC has a reportable transaction with its foreign owner. The two have different deadlines, different government bodies and different data. A provider can do the first and not the second, or both, depending on what you paid for.

The federal filing is triggered by three conditions, none of which depends on who formed the company:

1. The LLC is a US single-member LLC treated as a disregarded entity.
2. Its owner is a non-US person.
3. There was at least one reportable transaction between the LLC and the owner during the tax year.

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. That is why a one-person LLC with no US income tax to pay still files Form 5472 attached to a pro forma Form 1120.

Reportable transactions are contributions in, distributions out, loans either way, and payments for goods or services between you and the LLC. Customer revenue is not a reportable transaction. A Stripe payout from a customer stays off the form; a transfer from that balance to your personal account goes on it.

What do Stripe Atlas, doola and Firstbase say about annual federal filing?

The table below records only what each company's own page said when we checked it. We have not inferred anything the page does not state; where a page is silent, the cell says "not stated on [page]". Plans, names and inclusions change — read the live page, and your own order confirmation, before relying on any row.

Three notes on reading the table fairly:

• Stripe Atlas. Stripe's separate Atlas guide to business taxes also tells readers that an LLC owned solely by a non-US individual must file Form 5472 with the IRS. The documentation above points Atlas companies to partner tax and accounting services rather than describing a filing product of its own.
• doola. The page describes tiered plans. Which tier you hold decides whether federal filing is in scope, so check your plan name in your account.
• Firstbase. The address firstbase.io/tax-filing now redirects to the tax-software page cited above. The package is described as an annual subscription to a tax filing product.

None of this is a ranking. Each provider describes a different product mix, and each gives its customers a route to the filing — directly through a tax tier, or through partners.

Who is responsible if the Form 5472 is not filed?

The LLC and you as its owner. Buying a service changes who does the work, not who carries the obligation.

The IRS instructions for Form 5472 state that a $25,000 penalty may apply for failure to file Form 5472 when due and in the prescribed manner, for filing a substantially incomplete Form 5472, or for failure to maintain the required records. A substantially incomplete Form 5472 counts as a failure to file. The penalty is not automatic for every mistake, but hiring a preparer does not move the filing duty off the LLC.

In practice, the risk is a gap between two assumptions: you think the provider files, and the provider's records show you on a plan that does not include federal filing — or show you never completed the tax questionnaire it needed. Both parties act in good faith and nothing is sent.

How do you check whether your plan includes Form 5472?

Look for written evidence, not an impression from the sign-up page. These are the checks we suggest:

If you cannot find a filed copy and a transmission receipt for last year, assume it was not filed and ask the provider in writing. If it was not, our guide to late or never-filed Form 5472 covers the next steps.

What if your formation plan did not include federal filing?

You have three options, and each is legitimate:

1. Upgrade with your formation provider, if it offers a tier or package that includes Form 5472. Your data is already there.
2. Use a tax accountant or a filing service of your choice. The IRS does not care who formed the LLC.
3. Prepare it yourself. The form is public and the instructions are detailed; the difficulty is getting Part II, the reference ID and the transaction amounts right. Our DIY versus preparer comparison sets out what each route involves.

Nothing requires you to use the company that formed your LLC for its annual filing, and nothing prevents you from doing so. Choose on what is included, how the filing is delivered, and what evidence you get back.

If this is the LLC's first year, read first-year Form 5472 for a new LLC — the initial funding contribution is usually the first reportable transaction, and many owners miss it.

How does the Form 5472 actually get filed?

The same way regardless of who formed the LLC. A foreign-owned US disregarded entity cannot e-file this return.

1. Prepare the pro forma Form 1120 with "Foreign-owned U.S. DE" written across the top of page 1. Only the entity's name and address and items B and E are required.
2. Prepare Form 5472: Part I for the LLC, Part II for you as the foreign owner — including your FTIN or, where you have no US identifying number, a reference ID number — and the transaction parts with the year's contributions, distributions and loans.
3. Convert any non-dollar amounts to US dollars at a consistent, reasonable rate.
4. Sign the return, 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.
5. Keep the transmission receipt with the filed copy. A fax receipt is evidence of transmission, not IRS acceptance of the return.

The due date for a calendar-year entity is generally April 15. Form 7004 extends it, using the special instructions for foreign-owned disregarded entities.

Getting it filed if your provider does not

We do one thing: prepare and submit Form 5472 with the pro forma Form 1120 for foreign-owned single-member LLCs, wherever the LLC was formed and whoever formed it.

You answer a short online questionnaire. We prepare the package, a qualified tax accountant reviews it, and we fax it to the IRS and send you the timestamped transmission receipt.

• $149 Standard — delivered in 5–7 business days
• $199 Express — within 3 business days
• +$99 per additional past tax year
• IRS fax delivery included in both

Full details are on our pricing page. We are not a CPA firm and do not give tax advice; we prepare and submit the information return.

If your formation provider already files Form 5472 under your plan, you do not need us for that year — keep its confirmation and receipt with your records.

Frequently asked questions

Does Stripe Atlas file Form 5472 for my LLC?

The Atlas business-taxes documentation we checked on 18 September 2026 does not describe an Atlas product that prepares Form 5472. It states Atlas does not provide tax advice and partners with tax and accounting services. Check your own Atlas account and Stripe's current pages.

Does doola file Form 5472?

doola's tax filing page lists Form 5472 and Form 1120 for non-resident single-member LLCs, and its Tax and Compliance plan lists federal and state tax filing. Whether your account includes it depends on the plan you hold.

Does Firstbase file Form 5472?

Firstbase's tax page offers a package for non-US-owned single-member LLCs that lists Forms 5472 and a pro forma Form 1120. It is presented as its own annual package. Confirm your subscription covers the tax year you need.

If my provider was supposed to file and did not, who pays the penalty?

The IRS looks to the LLC and its owner. Any claim against a provider depends on your contract with it. Fix the filing first, then raise the contract question separately.

Can I switch to a different preparer for Form 5472 only?

Yes. Form 5472 is not tied to the formation provider. You can keep your registered agent where it is and have any preparer file the federal return.

My LLC had no transactions with me this year. Do I still need the package?

If no reportable transaction occurred during the year, Form 5472 is not required for that year. Keep bank statements showing no money moved between you and the LLC.

Does my formation provider's annual fee cover the IRS filing?

Only if the plan's own description says so. A registered agent or state annual report fee covers state obligations; the federal Form 5472 is a separate item. Check the plan wording in your account.

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Whichever platform formed your LLC, the question to settle each year is the same: who is filing Form 5472, and where is the receipt? If the answer is nobody, start your filing in about 15 minutes, or see our pricing first.

Moving between countries with this LLC? The Form 5472 guide for digital nomads covers filing when you have no single tax residence.

Educational content only; not tax or legal advice.