Form 5472 by country
Form5472 Prep keeps one guide per country of residence for foreign owners of a US single-member LLC. Each covers the same US filing plus the home-country details that change how you prepare it, such as which local tax ID goes in the FTIN box.
Do non-US residents in every country file Form 5472?
Their US LLC files it, wherever they live. The IRS instructions treat a domestic disregarded entity wholly owned by a foreign person as a corporation for Form 5472, and that LLC files Form 5472 attached to a pro forma Form 1120 when it has reportable transactions with a related party, such as its owner.
Source: IRS Instructions for Form 5472 (definitions of reporting corporation and foreign-owned U.S. DE; When and Where To File).
Europe
Croatia: Form 5472 for Croatia Residents with a US LLC. The US-Croatia tax treaty signed in 2022 is not yet in force. What Croatia-based US LLC owners file on Form 5472, and what goes in the FTIN box.
Estonia: Form 5472 for Estonia Residents and e-Residents with a US LLC. Estonian e-Residency is not tax residency and does not change your US LLC's Form 5472. See what Estonia residents and e-residents put in the FTIN box.
France: Form 5472 for French Owners of a US LLC. French owners of a single-member US LLC may need Form 5472 with a pro forma 1120. Learn which tax ID and owner transactions to report.
Georgia (the country): Form 5472 for Georgia (Country) Residents with a US LLC. Living in Tbilisi with Georgian small business status? Your US LLC still files Form 5472. See why the two regimes never merge and what goes in the FTIN box.
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Germany: Form 5472 for Germany Residents With a US LLC. German owners of a single-member US LLC may need Form 5472 and a pro forma 1120. Learn the owner-ID, transaction and filing rules.
Hungary: Form 5472 for Hungary Residents with a US LLC. The US-Hungary treaty was terminated and ceased to have effect from 1 January 2024 — Form 5472 is unchanged. What Hungarian owners file, and the FTIN box.
Italy: Form 5472 for Italy Residents With a US LLC. Italian owners of US LLCs may need Form 5472 after owner transactions. See the codice fiscale, treaty, deadline, and filing rules.
Netherlands: Form 5472 for Dutch Owners of a US LLC. Dutch owners of a single-member US LLC may need Form 5472 and a pro forma 1120. Learn the BSN or RSIN, transaction and filing rules.
Portugal: Form 5472 for Portugal Residents with a US LLC. Portugal residents with a US LLC file Form 5472 and a pro forma 1120. Your NIF goes in the FTIN box, and NHR is closed — here is what replaced it.
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Spain: Form 5472 for Spain Residents With a US LLC. Spanish owners of US LLCs may need Form 5472 after owner transactions. See the NIF, treaty, deadline, and transaction rules.
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Switzerland: Form 5472 for Swiss Residents With a US LLC. Swiss owners of US LLCs may need Form 5472 after owner transactions. See the AHV number, UID, treaty, and filing rules.
Türkiye: Form 5472 for Turkey Residents with a US LLC. A US-Türkiye tax treaty is listed by the IRS, but it changes nothing about Form 5472. See what Turkey residents put in the FTIN box and how filing works.
United Kingdom: Form 5472 for UK Residents With a U.S. LLC. Form 5472 for UK residents covers the annual filing package for a foreign-owned US LLC, reportable transactions, deadlines, and late-filing consequences.
Asia
China: Form 5472 for China Residents With a US LLC. Mainland China owners may need Form 5472 for a US LLC. Learn the Chinese TIN, treaty position, RMB conversion, and reportable transfers.
Hong Kong: Form 5472 for Hong Kong Residents With a US LLC. Hong Kong owners of US LLCs usually file Form 5472 using an HKID as the FTIN. See the treaty, transaction, deadline and filing rules.
India: Form 5472 for India Residents With a US LLC. Form 5472 for India residents covers the US LLC filing package, PAN-as-FTIN rules, and which owner transactions to report.
Indonesia and Bali: Form 5472 for Indonesia and Bali Residents with a US LLC. Indonesia has a US tax treaty in force and issues an NPWP, yet neither removes Form 5472. See what Bali-based LLC owners report and what goes in the FTIN box.
Japan: Form 5472 for Japan Residents With a US LLC. Japan-resident US LLC owners may need Form 5472 after owner transactions. See the My Number, treaty, yen conversion, and filing rules.
Malaysia: Form 5472 for Malaysia Residents with a US LLC. No comprehensive US-Malaysia tax treaty is in force, and that changes nothing about Form 5472. See what it does change and what goes in the FTIN box.
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Pakistan: Form 5472 for Pakistan Residents With a US LLC. Pakistan owners of US LLCs usually file Form 5472 using a CNIC or NTN. Learn how platform payouts, treaty status and PKR conversion work.
Philippines: Form 5472 for Philippines Residents with a US LLC. Philippines-based US LLC owners still file Form 5472 yearly. See what the US treaty changes, when your BIR TIN goes in the FTIN box, and why BIR filings don't replace it.
Singapore: Form 5472 for Singapore Owners of a US LLC. Singapore owners of a single-member US LLC may need Form 5472 and a pro forma 1120. Learn the TIN, transaction and deadline rules.
South Korea: Form 5472 for South Korea Residents with a US LLC. The US-Korea treaty is in force and changes nothing about Form 5472. See which Korean registration number goes in the FTIN box and how to file from Seoul.
Taiwan: Form 5472 for Taiwan Residents with a US LLC. Taiwan is not on the IRS treaty list, and double-tax relief legislation is unconfirmed. See what that changes for Form 5472 and what goes in the FTIN box.
Thailand: Form 5472 for Thailand Residents with a US LLC. A US-Thailand tax treaty is in effect and Thailand issues a personal TIN. Neither removes Form 5472. See what goes in the FTIN box from Thailand.
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Vietnam: Form 5472 for Vietnam Residents with a US LLC. No US-Vietnam tax treaty is in force, and Vietnamese tax codes became personal ID numbers in 2025. What Vietnam-based LLC owners file on Form 5472.
Americas
Argentina: Form 5472 for Argentina Residents with a US LLC. No US-Argentina tax treaty is in force, and the FTIN box takes your CUIT. What Buenos Aires owners and nomads file, and what the $25,000 penalty covers.
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Brazil: Form 5472 for Brazil Residents With a US LLC. Brazil owners may need Form 5472 even without US tax. Learn the CPF or CNPJ entry, no-treaty position, BRL conversion, and owner-transfer rules.
Canada: Form 5472 for Canada Residents With a US LLC. Canada residents who own a US LLC must file Form 5472 yearly, even with zero revenue. See how to enter your SIN as the FTIN and what counts as reportable.
Colombia: Form 5472 for Colombia Residents with a US LLC. No US-Colombia income tax treaty is in force, and your NIT may or may not exist. See what Medellín-based LLC owners report on Form 5472, with COP examples.
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Costa Rica: Form 5472 for Costa Rica Residents with a US LLC. No US-Costa Rica tax treaty is in force and territorial taxation changes nothing. See what a DIMEX, a NITE or neither means for the Form 5472 FTIN box.
Mexico: Form 5472 for Mexico Residents With a US LLC. Mexico residents with US LLCs usually file Form 5472 using an RFC as the FTIN. See treaty, transaction, conversion and deadline rules.
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Middle East and Africa
Nigeria: Form 5472 for Nigeria Residents With a US LLC. Nigeria owners may need Form 5472 even without US tax. Learn the Nigerian Tax ID, no-treaty position, payout tracing, and NGN conversion.
UAE and Dubai: Form 5472 for UAE and Dubai Residents with a US LLC. No US-UAE tax treaty and no UAE personal tax ID change how Dubai owners file Form 5472. See what goes in the FTIN box and what the $25,000 penalty means.
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Oceania
Australia: Form 5472 for Australian Owners of a US LLC. Australian owners of a single-member US LLC may need Form 5472 with a pro forma Form 1120. Learn which ID and transactions to report.
New Zealand: Form 5472 for New Zealand Residents With a US LLC. New Zealand owners of US LLCs may need Form 5472 after owner transactions. See the IRD number, local classification, and filing rules.
No fixed country of residence? Read Form 5472 for Digital Nomads: Filing With No Fixed Tax Residence.