Where to File Form 5472: Fax Number and Mailing Address

A foreign-owned US disregarded entity files Form 5472, attached to a pro forma Form 1120, with the IRS by fax or by mail, using the dedicated route in the Form 5472 instructions. The IRS fax number is +1-855-887-7737. The IRS mailing address is Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.

The instructions say these filers must write "Foreign-owned U.S. DE" across the top of the Form 1120, fax at 300 DPI or higher, and not use the mailing addresses in the Form 1120 instructions. They also say a foreign-owned U.S. DE cannot file Form 5472 electronically. Other reporting corporations attach Form 5472 to their own income tax return and file it with that return.

For the step-by-step mechanics, read how to fax Form 5472. If you would rather not send it yourself, our Form 5472 fax filing service faxes the package for you and gives you the timestamped receipt.

Fax to: +1-855-887-7737 (IRS Ogden PIN Unit). Send the complete Form 5472 plus attached pro forma Form 1120 package to that number, because the Ogden Service Center processes these foreign-owned disregarded-entity filings and they cannot be e-filed. Do not use it for unrelated corporate, partnership, or personal returns.

It's a US toll-free number, so from outside the US you can call it via any international fax service that supports US destinations. Most online fax services charge $1-$5 per send.

The fax must contain, in this order:

1. Cover sheet (1 page) — your name, the LLC name, EIN, tax year, page count, and "Form 5472 + Pro Forma 1120 — Foreign-Owned U.S. DE".
2. Pro forma Form 1120 — entity identification fields filled in, signed in pen, with "Foreign-Owned U.S. DE" stamped across the top. Income, deductions, and tax sections blank.
3. Form 5472 — fully filled in (Parts I, II, III, IV, V, VII at minimum).
4. Part V supporting statement — lists every reportable transaction (capital contributions in, distributions out, etc.) with date, amount, and related party.
5. Reasonable Cause Statement — only if you're filing late under DIIRSP.

Total pages: typically 5-8 depending on transaction count.

Form 1120 page 1 has the taxpayer signature block; Form 5472 does not. Ink signing of the completed cover followed by scanning is a conservative workflow. This does not establish an absolute ban on other methods. See signatures and submission routes.

Any fax service that can send to a US toll-free number works. Common choices:

• eFax (~$17/month with several free outbound pages monthly).
• MyFax (~$10/month).
• FaxZero (free for up to 5 pages with ads, or paid tier for ad-free).
• Pamfax (pay-per-page, no subscription).
• HelloFax / Dropbox Sign (~$10/month).
• Google Voice with Workspace + HelloFax integration.
• A physical fax machine if you have access.
• Our service (IRS fax delivery included in every plan — from $149).

For a one-time fax of a 5-8 page document, FaxZero (free) or Pamfax (pay-per-page) are low-cost DIY options if you prefer to self-file. For ongoing use, monthly subscriptions become economical.

Keep the transmission receipt the service generates — it shows the fax was successfully delivered, with a timestamp. Retain that provider-reported transmission evidence with the exact package. Keep the exact submitted package and any IRS account information or correspondence as well; a provider receipt does not guarantee penalty relief.

You send a fax in 2026 through an online fax service: upload the signed PDF, enter +1-855-887-7737, send, and save the receipt.

1. Sign up for an online fax service (FaxZero is free for occasional use; eFax / MyFax for subscriptions).
2. Upload your signed PDF as the document to fax.
3. Enter the destination fax number: +18558877737 (some services accept hyphens or parentheses; +1-855-887-7737 also works).
4. Add an optional cover sheet (most services let you skip this since your cover letter is page 1 of the PDF).
5. Send the fax.
6. Wait for the confirmation email. Most US fax transmissions to the IRS complete in 5-30 minutes.
7. Save the confirmation email and the transmission receipt PDF.

There's no need for a fax machine, fax modem, landline, or any specialized hardware. Online fax services route through real fax protocols on the receiving side — the IRS Ogden line is a standard US fax line that accepts these transmissions transparently.

IRS fax delivery is included in every plan at no extra charge. We fax the signed package to +1-855-887-7737 for you. You get:

• A timestamped IRS Fax Transmission Receipt PDF emailed back to you.
• A copy of the receipt in your portal you can re-download anytime.
• An email confirmation when the fax delivers.
• Automatic retry if the first attempt fails.
• A formatted transmission record to retain with your filed package; it does not guarantee the outcome of an IRS timing dispute.

If the first fax attempt fails, we automatically retry. If multiple attempts fail (rare but possible during IRS Ogden maintenance windows), we'll reach out before falling back to certified mail. 100% money-back guarantee if we fail to submit your filing to the IRS.

A failed or partial fax does not establish a completed filing, so check the provider status and retry promptly once the problem is resolved. If fax remains unavailable near the deadline, assess the dedicated Ogden PIN Unit mailing route and keep both failed and successful attempt records.

If the deadline is near and fax remains unavailable, assess an authorized mail alternative that can meet the applicable deadline. Use the dedicated destination: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Mailing timeliness depends on the applicable postmark and delivery-service rules; do not assume any international courier or a logged fax attempt preserves the deadline.

Keep failed and successful attempt records. If the deadline passes, obtain advice on the late filing rather than assuming a next-day transmission was timely.

Avoid faxing an incomplete package, using the wrong number, leaving signing questions unresolved, or failing to save the receipt.

• Faxing only Form 5472 without the pro forma 1120 — the IRS will reject and treat as not filed. Always send the complete package.
• Faxing to the wrong number — must be +1-855-887-7737 (Ogden PIN Unit). Other IRS fax numbers are for different filings.
• Leaving signing questions unresolved — ink signing of the completed Form 1120 cover and scanning is a conservative workflow; verify who has authority to sign.
• Confusing a cover letter with the pro forma 1120 signature block; review each actual form and any separately required declaration.
• Faxing pages out of order — the IRS Ogden team handles thousands of these; well-ordered packages are processed faster.
• Forgetting to save the transmission receipt — without it, you have no transmission evidence.
• Leaving filing until the deadline — transmit early and do not assume an unverified local-time cutoff or failed attempt preserves timeliness.
• Sending color or low-resolution scans — the IRS specifies 300 DPI or higher for this fax route.

Keep a durable filing record; retention depends on the applicable rules and circumstances, not a universal six-year cutoff for incomplete returns:

• The signed PDF you faxed (full package).
• The fax transmission receipt with timestamp.
• The fax service's confirmation email.
• If you used our service: the timestamped IRS Fax Transmission Receipt PDF we email and store in your portal.
• If you filed by mail: the certified mail receipt (PS Form 3800) and return receipt (PS Form 3811).

If a penalty notice arrives, these records can support a response but do not guarantee reversal. Read the notice and obtain advice about its facts and response deadline.

Store them somewhere durable: cloud storage (Google Drive, Dropbox), email folder, or paper file. Don't rely on your fax service's own retention — many services delete sent items after a year or two.

Fax is the right default for most foreign LLC owners, while mail is a backup when a specific fax failure requires it. Fax can complete in minutes, gives an immediate provider transmission record, avoids physical postal transit, and usually costs less than international certified mail.

Fax (preferred):

• Faster delivery — transmission completes in minutes.
• Immediate provider transmission record — not an IRS acceptance.
• Avoids physical postal transit, but a transmission record does not establish IRS processing.
• Cheaper than international certified mail.
• Works the same from anywhere in the world.

Mail (backup):

• Slower — takes days to weeks for delivery, especially internationally.
• Mailing evidence depends on applicable postmark and delivery-service rules.
• Risk of physical misdelivery or loss.
• More expensive for international senders ($20-$80 vs $0-$5 for fax).
• Can be the only option if fax service fails.

For most foreign LLC owners, fax is the right default. Mail can be a fallback for a specific fax failure. Do not automatically fax and mail duplicates merely because the IRS is silent.