Form 5472 + 1120 filing service
Using Firstbase for your US company? Put Form 5472 in context.
Firstbase forms LLCs and C-corps, primarily in Delaware and Wyoming, and offers registered-agent, mailroom, accounting, and tax-filing services through its broader Firstbase One bundle. If you formed a foreign-owned single-member LLC through Firstbase, the practical question is whether your exact plan includes the Form 5472 + pro forma Form 1120 filing.
15 min
average completion
IRS forms
filled, not redrawn
Faxed for you
to Ogden PIN Unit
Receipt stored
proof of filing
What does Firstbase do for you?#
Firstbase helps with company formation and bundled startup compliance services, including LLC/C-corp formation, registered-agent service, premium mail or virtual address service, accounting, and federal/state tax filing. The section says its bundle is positioned for startups and foreign founders that want formation, compliance, and accounting in one place.
The facts file says Firstbase directly forms companies in Delaware and Wyoming, with foreign qualification into other states offered after initial formation.
What does Firstbase leave with you?#
A foreign-owned single-member US LLC has a federal Form 5472 + pro forma Form 1120 filing obligation each year if it had a reportable transaction. The obligation does not disappear because a formation platform filed the state paperwork, acted as registered agent, or helped open operational services.
Form 5472 is an IRS information return. It sits apart from state formation, state registered agent coverage, mailroom services, accounting subscriptions, and state annual reports.
| Task | Firstbase | Form5472 Prep |
|---|---|---|
| LLC formation | Forms LLCs and C-corps | Filing-only alternative |
| Registered agent | Agent Autopilot bundled | Form 5472 package |
| Form 5472 package | Firstbase One includes one | $149 Standard alternative |
| Catch-up for missed years | Coverage may predate plan | DIIRSP reasonable cause |
What does Firstbase One cover?#
Firstbase's tax-filing announcement states that the base Tax Package for foreign-owned LLCs includes one Form 5472 and one pro forma Form 1120. The facts file ties that to Firstbase One at $199/month, billed yearly at $2,388/yr, with Agent Autopilot, Mailroom Premium, Accounting, and Tax Filing bundled together.
Firstbase does not publish a standalone 5472-only public price in the facts file. For owners who do not need the full bundle, Form5472 Prep is a filing-only alternative: $149 Standard (ready in 5-7 business days) or $199 Express (within 3 business days) — identical filing, IRS fax delivery included.
What is your first-year filing timeline?#
Your first-year filing timeline starts when the LLC is formed, even if that happens partway through the year. The first Form 5472 covers formation through year-end whenever there was a reportable transaction, and the first wire used to fund the LLC bank account is usually enough.
Capital contributions, distributions, owner payments, and related-party reimbursements can all be reportable. The first wire used to fund the LLC's bank account is usually enough to create the first-year filing obligation.
How do we file it?#
Our wizard collects the filing facts in 12 questions: LLC details, foreign owner details, year-end assets, and related-party transactions. We prepare the pro forma Form 1120, Form 5472, the Part V supporting statement, and a reasonable cause statement when a late filing needs DIIRSP treatment.
An accountant reviews every package before we submit it. We deliver by fax to the IRS Ogden PIN Unit at +1-855-887-7737 and keep the timestamped fax receipt as transmission evidence. 100% money-back guarantee if we fail to submit.
How do you catch up on multiple missed years?#
If your Firstbase-formed LLC predates your current tax-filing coverage, or you only discovered the 5472 rule after one or more missed years, DIIRSP is the standard catch-up path for late international information returns. The key is to file the complete missed-year packages together with a reasonable cause statement before an IRS notice arrives.
Form5472 Prep is an independent service and is not affiliated with, endorsed by, or connected to Firstbase.
Official sources
Last reviewed September 11, 2026
Pricing
Flat-rate Form 5472 filing.
One-time fee per filing. No subscription. Both tiers include the identical filing and IRS fax delivery to the Ogden PIN Unit — only the turnaround differs.
Standard filing
Ready in 5-7 business days
$149/ filing
- ✓Prepared and filed in 5-7 business days
- ✓Reviewed by a qualified tax accountant before submission
- ✓Form 5472 + pro forma 1120 prepared
- ✓IRS Ogden fax delivery + timestamped receipt
- ✓Filing confirmation
- ✓Reasonable-cause letter for late / DIIRSP filings
- ✓Next-year filing reminder (March email)
- ✓Email support
Express filing
Ready within 3 business days
$199/ filing
- ✓Prepared and filed within 3 business days
- ✓Reviewed by a qualified tax accountant before submission
- ✓Form 5472 + pro forma 1120 prepared
- ✓IRS Ogden fax delivery + timestamped receipt
- ✓Filing confirmation
- ✓Reasonable-cause letter for late / DIIRSP filings
- ✓Next-year filing reminder (March email)
- ✓Priority email support
+ $99 per additional year, either tier·Saves you from the $25,000-per-form IRS penalty
Frequently asked questions
- Does Firstbase One include Form 5472?
Yes. The facts file says Firstbase's tax-filing announcement includes one Form 5472 and one pro forma Form 1120 for foreign-owned LLCs inside the Firstbase One bundle.
- Can I buy only Firstbase Form 5472 filing at a published price?
The facts file did not find a public standalone 5472-only SKU. It found Firstbase One listed at $199/month, billed yearly at $2,388/yr, with tax filing included among several bundled services.
- What if I only bought Firstbase Start or an older plan?
Check your plan, invoice, or support history for explicit Form 5472 + pro forma Form 1120 coverage. The facts file notes that customers on formation-only or legacy plans may not have 5472 filing coverage.
- Does Firstbase forming in Delaware or Wyoming change the federal filing?
No. The federal Form 5472 + pro forma Form 1120 obligation applies the same way to a foreign-owned single-member LLC formed in either state when there is a reportable transaction.
Related guides
Wyoming LLC Form 5472 Filing Guide
Every foreign-owned Wyoming LLC must file IRS Form 5472 with pro forma Form 1120 by April 15 each year. Wyoming's low fees, no state income tax, privacy laws, and registered agent market do not remove the federal filing or the $25,000 penalty risk if missed.
Delaware LLC Form 5472 Filing Guide
Foreign-owned Delaware LLCs must file IRS Form 5472 with pro forma Form 1120 every year, even with zero revenue. Delaware is the #2 state after Wyoming for these LLCs, common for Stripe Atlas founders, and the annual filing sits alongside the $400 Delaware franchise tax.
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. The IRS accepts the annual package by mail or fax to the Ogden PIN Unit at +1-855-887-7737, and our 15-minute online filer starts from $149.
The Form 5472 $25,000 Penalty Explained
Under IRC § 6038A(d), the IRS automatically assesses a $25,000 penalty for each Form 5472 that is late, incomplete, or missing, per year and per LLC. If you do not fix it within 90 days of an IRS notice, the penalty stacks at $25,000 per 30-day period.