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Related Parties guides
3 practical guides on Related Parties for foreign-owned US LLC owners.
August 28, 20265 min read
Form 5472 for Multiple LLCs Owned by One Foreign Person
One foreign owner with multiple US LLCs usually needs a separate entity review and filing package for each LLC. Use this entity-by-party matrix.
Multiple LlcsRead
August 25, 20264 min read
Form 5472 Lines 1f, 1g, and 1h Explained
Calculate Form 5472 lines 1f, 1g, and 1h correctly. See gross transaction totals, multiple related parties, and a worked example.
Line 1fRead
August 19, 20269 min read
Form 5472 When a Foreign Company Owns the US LLC
A foreign company can wholly own a US disregarded LLC. Form 5472 must identify the direct and ultimate owners and related-party transactions.
Foreign CompanyRead