FTIN guides
12 practical guides on FTIN for foreign-owned US LLC owners.
Form 5472 FTIN, Reference ID, and Foreign Address
Use the foreign owner’s FTIN if available, create a consistent reference ID when required, and enter the complete foreign address.
Form 5472 for China Residents With a US LLC
Mainland China owners may need Form 5472 for a US LLC. Learn the Chinese TIN, treaty position, RMB conversion, and reportable transfers.
Form 5472 for Swiss Residents With a US LLC
Swiss owners of US LLCs may need Form 5472 after owner transactions. See the AHV number, UID, treaty, and filing rules.
Form 5472 for Australian Owners of a US LLC
Australian owners of a single-member US LLC may need Form 5472 with a pro forma Form 1120. Learn which ID and transactions to report.
Form 5472 for French Owners of a US LLC
French owners of a single-member US LLC may need Form 5472 with a pro forma 1120. Learn which tax ID and owner transactions to report.
Form 5472 for German Owners of a US LLC
German owners of a single-member US LLC may need Form 5472 and a pro forma 1120. Learn the owner-ID, transaction and filing rules.
Form 5472 for Hong Kong Residents With a US LLC
Hong Kong owners of US LLCs usually file Form 5472 using an HKID as the FTIN. See the treaty, transaction, deadline and filing rules.
Form 5472 for Mexico Residents With a US LLC
Mexico residents with US LLCs usually file Form 5472 using an RFC as the FTIN. See treaty, transaction, conversion and deadline rules.
Form 5472 for Dutch Owners of a US LLC
Dutch owners of a single-member US LLC may need Form 5472 and a pro forma 1120. Learn the BSN or RSIN, transaction and filing rules.
Form 5472 for Pakistan Residents With a US LLC
Pakistan owners of US LLCs usually file Form 5472 using a CNIC or NTN. Learn how platform payouts, treaty status and PKR conversion work.
Form 5472 for Singapore Owners of a US LLC
Singapore owners of a single-member US LLC may need Form 5472 and a pro forma 1120. Learn the TIN, transaction and deadline rules.
Form 5472 for UAE and Dubai Residents with a US LLC
No US-UAE tax treaty and no UAE personal tax ID change how Dubai owners file Form 5472. See what goes in the FTIN box and what the $25,000 penalty means.