FTIN guides
29 practical guides from Form5472 Prep on FTIN for foreign-owned US LLC owners.
Find your country: Form 5472 by country
Form 5472 for Argentina Residents with a US LLC
No US-Argentina tax treaty is in force, and the FTIN box takes your CUIT. What Buenos Aires owners and nomads file, and what the $25,000 penalty covers.
Form 5472 for Costa Rica Residents with a US LLC
No US-Costa Rica tax treaty is in force and territorial taxation changes nothing. See what a DIMEX, a NITE or neither means for the Form 5472 FTIN box.
Form 5472 for Croatia Residents with a US LLC
The US-Croatia tax treaty signed in 2022 is not yet in force. What Croatia-based US LLC owners file on Form 5472, and what goes in the FTIN box.
Form 5472 for Hungary Residents with a US LLC
The US-Hungary treaty was terminated and ceased to have effect from 1 January 2024 — Form 5472 is unchanged. What Hungarian owners file, and the FTIN box.
Form 5472 for South Korea Residents with a US LLC
The US-Korea treaty is in force and changes nothing about Form 5472. See which Korean registration number goes in the FTIN box and how to file from Seoul.
Form 5472 for Taiwan Residents with a US LLC
Taiwan is not on the IRS treaty list, and double-tax relief legislation is unconfirmed. See what that changes for Form 5472 and what goes in the FTIN box.
Form 5472 for Turkey Residents with a US LLC
A US-Türkiye tax treaty is listed by the IRS, but it changes nothing about Form 5472. See what Turkey residents put in the FTIN box and how filing works.
Form 5472 for Colombia Residents with a US LLC
No US-Colombia income tax treaty is in force, and your NIT may or may not exist. See what Medellín-based LLC owners report on Form 5472, with COP examples.
Form 5472 for Digital Nomads: Filing With No Fixed Tax Residence
Form 5472 follows your US LLC and your non-US-person status, not where you sleep. What nomads put in the FTIN and address boxes, and the one real US risk.
Form 5472 for Estonia Residents and e-Residents with a US LLC
Estonian e-Residency is not tax residency and does not change your US LLC's Form 5472. See what Estonia residents and e-residents put in the FTIN box.
Form 5472 for Georgia (Country) Residents with a US LLC
Living in Tbilisi with Georgian small business status? Your US LLC still files Form 5472. See why the two regimes never merge and what goes in the FTIN box.
Form 5472 for Indonesia and Bali Residents with a US LLC
Indonesia has a US tax treaty in force and issues an NPWP, yet neither removes Form 5472. See what Bali-based LLC owners report and what goes in the FTIN box.
Form 5472 for Malaysia Residents with a US LLC
No comprehensive US-Malaysia tax treaty is in force, and that changes nothing about Form 5472. See what it does change and what goes in the FTIN box.
Form 5472 for Philippines Residents with a US LLC
Philippines-based US LLC owners still file Form 5472 yearly. See what the US treaty changes, when your BIR TIN goes in the FTIN box, and why BIR filings don't replace it.
Form 5472 for Portugal Residents with a US LLC
Portugal residents with a US LLC file Form 5472 and a pro forma 1120. Your NIF goes in the FTIN box, and NHR is closed — here is what replaced it.
Form 5472 for Thailand Residents with a US LLC
A US-Thailand tax treaty is in effect and Thailand issues a personal TIN. Neither removes Form 5472. See what goes in the FTIN box from Thailand.
Form 5472 for Vietnam Residents with a US LLC
No US-Vietnam tax treaty is in force, and Vietnamese tax codes became personal ID numbers in 2025. What Vietnam-based LLC owners file on Form 5472.
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 Germany Residents With 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.