5472Form5472 Prep
Form 5472 + 1120 filing service

How to File IRS Form 5472

Foreign-owned US single-member LLCs must file Form 5472 with an attached pro forma Form 1120 by April 15 each year. You can't e-file — the IRS only accepts these forms by mail or fax to the Ogden PIN Unit. Below is the full step-by-step process, or skip the work and use our 15-minute online filer for $49.

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

Who has to file Form 5472?

You must file Form 5472 if all three are true: 1. You own a single-member US LLC (Wyoming, Delaware, New Mexico, Florida, or any state) 2. You are NOT a US person — meaning you're not a US citizen, green card holder, or US tax resident 3. Your LLC had at least one reportable transaction during the year (capital contributions in, distributions out, payments to or from the owner, or any related-party transaction) Even if your LLC had zero revenue, you still have to file — capital contributions and distributions count as reportable transactions.

What forms do you actually file?

Form 5472 by itself is not enough. The IRS requires you to file it as an attachment to a pro forma Form 1120 (US Corporation Income Tax Return). The 1120 is "pro forma" — meaning you don't fill in most of it. You only complete the entity identification section and stamp "Foreign-Owned U.S. DE" across the top. If you're filing late, you'll also need a Reasonable Cause Statement under the IRS Delinquent International Information Return Submission Procedure (DIIRSP) to request penalty abatement.

Step-by-step process

1. Gather your LLC info: legal name, EIN, US address, formation date, NAICS code 2. Gather your owner info: full legal name, foreign tax ID (FTIN), residential address, country of citizenship 3. Add up your year-end financials: capital contributions, distributions, total assets at year-end 4. Fill in Form 1120 (entity info only) and stamp it "Foreign-Owned U.S. DE" 5. Fill in Form 5472 Parts I, II, III, IV, V, and VII 6. Create a Part V supporting statement listing each related-party transaction 7. Sign every page that requires a signature (in pen, not digital) 8. Mail or fax to the IRS Ogden PIN Unit at +1-855-887-7737

Why can't I e-file?

Foreign-owned US disregarded entities are explicitly excluded from IRS e-filing for Form 5472 and the attached pro forma Form 1120. The IRS publishes their fax number specifically for these filings. Fax is faster than mail and gives you a transmission receipt — which is your proof of timely filing.

The fastest way: use Form5472 Prep

We built form5472 because preparing these forms by hand takes hours and any mistake can trigger the $25,000 penalty. Our service costs $49 + a $19 IRS fax delivery fee — total $68. We generate every form, you sign one PDF, we fax it to the IRS, and we send you the fax confirmation as proof of filing. 100% money-back guarantee if we fail to submit.

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

What's the deadline to file Form 5472?
April 15 of the year following the tax year, with an automatic 6-month extension to October 15 if you file Form 7004 by April 15.
What happens if I file late?
The IRS automatically assesses a $25,000 penalty per form, per year. You can request penalty abatement under DIIRSP by attaching a Reasonable Cause Statement.
Can a CPA file Form 5472 for me?
Yes, but most US CPAs are unfamiliar with Form 5472 for foreign-owned disregarded entities. Expect to pay $400-$800 and wait 1-2 weeks. Our service is $68 total and takes 15 minutes.

Related guides