Does DIIRSP guarantee my penalty is waived?

No, but it's the official IRS process for requesting abatement. Well-written first-time DIIRSP submissions have a high success rate.

How long after a DIIRSP filing will I hear back?

Usually 3-6 months. The IRS will either accept the reasonable cause and close the matter, or send a CP-15 notice with the penalty assessed (which you can then appeal).

Can I do DIIRSP myself?

Yes, but writing a strong Reasonable Cause Statement is the hardest part. Our service generates one based on your specific situation.

Form 5472 + 1120 filing service

DIIRSP: Filing Late Form 5472 with Penalty Abatement

The IRS Delinquent International Information Return Submission Procedure (DIIRSP) is the official way to catch up on missed Form 5472 filings while requesting that the $25,000 penalty be waived. Filing under DIIRSP requires a properly written Reasonable Cause Statement attached to each late return.

100% money-back if we fail to submit · 15-minute filing

Who qualifies for DIIRSP?

DIIRSP is available to any taxpayer who: • Hasn't been contacted by the IRS about the specific delinquency yet • Hasn't been notified that they are under criminal investigation • Is not currently in IRS examination or under audit for the year in question If the IRS has already sent you a CP-15 notice for the $25,000 penalty, you can still respond — but it's an appeal, not DIIRSP. DIIRSP is preventative.

How DIIRSP works

1. Prepare the late Form 5472 + pro forma 1120 for each missed year 2. Write a Reasonable Cause Statement explaining why the filing was late 3. Attach the statement to the front of each year's package 4. File all years together — mail or fax to the IRS Ogden PIN Unit 5. Keep the fax confirmation as proof of timely DIIRSP submission

What makes a good Reasonable Cause Statement

The IRS evaluates whether you acted with "ordinary business care and prudence." Strong statements include: • A clear timeline of when and how you became aware of the filing requirement • Specific circumstances (you reasonably relied on a professional who didn't know about Form 5472, you live abroad and don't speak English fluently, you only recently learned the LLC needed this filing) • Evidence you took corrective action immediately upon learning • A statement that you will comply going forward Generic statements like "I didn't know" are weak. Specific, factual statements work.

Multi-year DIIRSP filings

If you've missed 2 or 3+ years, file them all at once with one comprehensive Reasonable Cause Statement covering the entire period. We offer flat-rate DIIRSP catch-up packages: • 2-year DIIRSP: $89 + $19 fax = $108 total • 3-year DIIRSP: $129 + $19 fax = $148 total The per-year price is cheaper than filing separately, and we use one consistent reasonable cause narrative across all years.

Skip the work — file in 15 minutes.

We generate every form, you sign one PDF, we fax it to the IRS Ogden PIN Unit. Flat $49.00 + $19.00 fax delivery.

Filled IRS Form 5472 + pro forma 1120
Reasonable cause statement (if late)
Faxed to IRS Ogden PIN Unit
100% money-back guarantee

Frequently asked questions

Does DIIRSP guarantee my penalty is waived?: No, but it's the official IRS process for requesting abatement. Well-written first-time DIIRSP submissions have a high success rate.
How long after a DIIRSP filing will I hear back?: Usually 3-6 months. The IRS will either accept the reasonable cause and close the matter, or send a CP-15 notice with the penalty assessed (which you can then appeal).
Can I do DIIRSP myself?: Yes, but writing a strong Reasonable Cause Statement is the hardest part. Our service generates one based on your specific situation.