Form 5472 guides
168 practical guides from Form5472 Prep on Form 5472 for foreign-owned US LLC owners.
Form 5472 Filing Services Compared: $79 to $1,500
Five Form 5472 filing services from $79 to $1,500 a year, compared on price and on who reviews the filing. Figures from each provider's own page.
Buying an Electric Company Car in 2026: Deductions vs Credits
Buying an EV through a US LLC in 2026? Check the expired federal vehicle credits, business-use deductions, charging records and owner funding separately.
Can a Foreign-Owned US LLC Deduct a Company Car?
Separate car ownership, business use, US income-tax deductions and Form 5472 reporting before your foreign-owned LLC pays for a vehicle.
Do You File Form 966 When Closing a Foreign-Owned LLC?
Form 966 is a corporate dissolution form, and the IRS does not tell a foreign-owned single-member LLC to file it. What the IRS does ask for instead.
Form 5472 Software: Can TurboTax, TaxAct or H&R Block File It?
What TurboTax, TaxAct and H&R Block's own sites say about Form 5472 (checked 7 Oct 2026), and why a foreign-owned LLC's package cannot be e-filed anyway.
Form 5472 for Newsletter and Membership Creators
Subscriber money, up-front annual plans, held balances and refunds stay off Form 5472; your withdrawals do not. Flow table plus a year-end reconciliation.
Form 5472 Deadline Passed on 15 October 2026: Filing Late Now
The extended 2025 Form 5472 deadline passed on 15 October 2026. Filing late is the task now, and Express ($199) has the package ready to sign in 24 hours.
Form 5472 for Affiliate Marketers and Content Site Owners
Affiliate and ad-network payouts stay off Form 5472; your withdrawals, owner-paid tools and a site contributed in kind do not. See the money-flow table.
Form 5472 for Self-Published Authors Earning KDP and Audiobook Royalties
KDP and audiobook royalties paid to your US LLC stay off Form 5472; the money you move to yourself does not. Platform tax forms are separate.
Form 5472 for App Developers Selling on the App Store and Google Play
App Store and Google Play payouts are customer revenue, not Form 5472 items. See a worked two-store example of what your owner transfers report.
What Changes When Your Foreign-Owned US LLC Hires in the United States
Hiring in the US makes your disregarded LLC a separate entity for employment-tax purposes — and changes nothing about its Form 5472 obligation.
Your LLC Was Administratively Dissolved — Do You Still Owe Form 5472?
Administrative dissolution is a state action. It does not erase a Form 5472 that was already due. The two tracks, in order, and which one we handle.
Taking On a Partner: What Changes When a Single-Member LLC Becomes Multi-Member
A second member generally ends the disregarded-entity treatment behind Form 5472 and moves the LLC toward a partnership return. What to check first.
What the IRS Can Ask For: Form 5472 Records and § 1.6038A-3
The $25,000 Form 5472 penalty also hits failure to keep records. See what § 1.6038A-3 requires and which document evidences each reportable transaction.
Which IRS Notice Did You Get? Decoding Form 5472 Penalty Letters
Decode the number on your IRS envelope — CP215, CP259, CP518B, CP161, CP162, CP504, LT11 and Notice 972CG — and what each one asks a filer for.
Form 5472 vs FBAR vs Form 8938: Which Ones Apply to You?
Form 5472, the FBAR and Form 8938 answer different questions and go to different bodies. Compare who files each, the deadlines, penalties and authority.
Foreign-Owned LLC Compliance Calendar 2027, Month by Month
Every 2027 date for a foreign-owned single-member LLC: Form 5472 by 15 April, the 15 October extension, and state dates for 10 common formation states.
Paying Family From Your US LLC: Is It on Form 5472?
Spouses, parents, children and siblings are related parties of your LLC. See which family payments go on Form 5472 and when a relative needs its own form.
Form 5472 Reasonable Cause: The Small-Corporation Rule
A Treasury rule tells the IRS to read reasonable cause liberally for small corporations. See its three conditions and how to use them for a late Form 5472.
Does the IRS Have an Official Exchange Rate? (Form 5472)
No. The IRS says it has no official rate and accepts any posted rate used consistently. Compare the IRS, Treasury and Federal Reserve rates for Form 5472.
Missed Your LLC Annual Report? Late Fees in 10 States
Late state fees for foreign-owned LLCs, sourced: Delaware's $200 penalty, Florida's $400 charge, Wyoming's 60-day dissolution rule and seven more states.
Final Form 5472 After Closing a U.S. LLC
Closing a foreign-owned U.S. LLC does not erase its final Form 5472 filing. Report dissolution transactions and mark the pro forma 1120 final.
Bangkok Digital Nomads: Trace LLC Transfers Before Thai Remittances
Separate U.S. LLC owner distributions from later transfers into Thailand with a three-stage ledger for Bangkok digital nomads preparing Form 5472.
Barcelona Digital Nomads With a U.S. LLC: Visa vs Tax Election
Moving to Barcelona with a U.S. LLC? Separate immigration approval, Spain's special tax-regime review, and your LLC's Form 5472 filing obligations.