How do I know if my LLC is a disregarded entity?

If your LLC has one owner and you've never filed Form 8832 to elect C-corp or S-corp taxation, it's a disregarded entity by default.

What if my disregarded entity has more than one owner?

If a US LLC has multiple owners, it's a partnership by default — not a disregarded entity. Partnerships file Form 1065, not 1120, and Form 5472 doesn't apply the same way.

Does the disregarded entity have to file a US tax return?

The disregarded entity doesn't compute its own tax (it's disregarded), but it must file pro forma Form 1120 + Form 5472 as an information return if it had any reportable transactions.

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Form 1120 for a Disregarded Entity (Foreign Owner)

A US LLC owned by a single non-US person is a "disregarded entity" — meaning the IRS treats it as if it doesn't exist for income tax purposes. So why does it file Form 1120? Because Treasury Regulation § 1.6038A-1 requires Form 5472 to be attached to a tax return, and a pro forma Form 1120 is the IRS-specified vehicle.

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What is a disregarded entity?

A disregarded entity (DE) is a business entity (usually an LLC) that has just one owner and hasn't elected to be taxed as a corporation. The IRS "disregards" the entity for federal income tax purposes — meaning income and deductions flow through to the owner directly, as if the entity didn't exist. For a US LLC owned by one non-US person, the LLC is automatically a disregarded entity unless you affirmatively elect C-corp or S-corp taxation (which most foreign owners shouldn't do).

Why a disregarded entity files Form 1120

Disregarded entities don't normally file Form 1120 — that's a corporate income tax return for actual corporations. The exception is foreign-owned single-member LLCs treated as DEs. Treasury Regulation § 1.6038A-1 says these entities are treated as separate domestic corporations "solely for purposes of" Form 5472 reporting. So they file Form 5472 — and the only way the IRS accepts Form 5472 is as an attachment to Form 1120. The 1120 is filed "pro forma" — mostly empty — as a procedural cover sheet.

What the pro forma 1120 looks like

Header section: fully filled in (name, EIN, address, date of incorporation, total assets at year-end). Body: empty. No income, no deductions, no tax calculation, no schedules. Top of page 1: stamped "Foreign-Owned U.S. DE" (literal IRS requirement). Signature line: signed in pen by the owner. That's the entire filing. Plus Form 5472 + Part V supporting statement attached behind it.

Where to file

Foreign-owned DE filings go ONLY to the IRS Ogden PIN Unit: • Fax: +1-855-887-7737 • Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201 Do NOT send to the regular Form 1120 processing addresses. Doing so risks the filing being misprocessed as a real corporate income tax return — which can trigger collection notices and tax liability for tax you don't actually owe.

What if you elect C-corp taxation?

If you actively elect C-corp taxation by filing Form 8832, your LLC is no longer a disregarded entity. It becomes a real US corporation that owes corporate income tax (currently 21% federal) on its worldwide income. For most foreign owners, this is a bad idea — you'd owe US tax on profits earned abroad. Keep the default disregarded entity classification unless you've consulted a US tax professional about a specific reason to elect C-corp status.

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Form5472 Prep generates the complete disregarded entity filing package: pro forma 1120, Form 5472, Part V supporting statement, all correctly formatted per IRS rules. Total cost $49 + $19 fax = $68. We fax to the Ogden PIN Unit and send you the confirmation receipt as proof of filing.

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Frequently asked questions

How do I know if my LLC is a disregarded entity?: If your LLC has one owner and you've never filed Form 8832 to elect C-corp or S-corp taxation, it's a disregarded entity by default.
What if my disregarded entity has more than one owner?: If a US LLC has multiple owners, it's a partnership by default — not a disregarded entity. Partnerships file Form 1065, not 1120, and Form 5472 doesn't apply the same way.
Does the disregarded entity have to file a US tax return?: The disregarded entity doesn't compute its own tax (it's disregarded), but it must file pro forma Form 1120 + Form 5472 as an information return if it had any reportable transactions.