Do I need a US address to file Form 5472?

Your LLC needs a US address (your registered agent's address works fine). Your personal address goes in Part II as your foreign residential address. The US address on Part I is where the IRS will mail any notices, so make sure it can actually receive mail.

What's an FTIN if my country doesn't issue tax IDs?

Write 'NOT LEGALLY REQUIRED' in the FTIN box. The IRS accepts this for residents of countries without tax ID systems (some Gulf states, BVI, Cayman, etc.). You'd then provide a Reference ID instead.

Do I need to attach financial statements?

No. Only the Part V supporting statement listing each reportable transaction is required. The IRS doesn't ask for a balance sheet, P&L, or bank statements with Form 5472.

What if I made a mistake on a prior year's Form 5472?

File an amended return for that year. Check the "Amended return" box at the top of Form 5472, redo the parts that changed, and attach a brief explanation. Amended returns don't automatically waive any penalty already assessed, but they correct the underlying filing.

What NAICS code should I use?

The code that best matches your LLC's primary business activity. Common ones: 454110 (e-commerce / online retail), 541510 (computer systems design / SaaS), 541613 (marketing consulting), 423990 (other wholesale). Look up specifics at naics.com.

Can I use my own signature instead of printing and signing?

Per current IRS practice, Form 5472 + attached pro forma 1120 require pen/ink signatures. In-portal canvas signatures embedded in a printable PDF have been accepted in practice; an absolutely wet-ink signature is the safest path. Our flow embeds your once-drawn signature in a printable PDF — most customers also print and sign in pen on top of it before faxing.

How do I report a loan from me to the LLC?

Capital contributions and loans look similar on Form 5472. If you formally documented the transaction as a loan with repayment terms, report it on Part IV (interest received line) plus describe the loan principal. If undocumented or informal, report as a Part V capital contribution.

What if I'm not sure which transactions are reportable?

Reportable is broad — capital in, distributions out, any payment between you and the LLC, any loan, any related-party transaction. Err on the side of including. Reporting an extra transaction has no penalty; missing one can.

Do I report transactions in USD or my home currency?

USD only. Convert each transaction at the prevailing exchange rate on the date of the transaction. For simplicity, many filers use the annual average rate published by the IRS for the tax year — also acceptable.

Where can I get help filling in the form?

Use our wizard — it asks 12 simple questions and generates the complete package (cover letter, pro forma 1120, Form 5472, Part V supporting statement). Every filing is reviewed by an accountant on our team before we fax it to the IRS Ogden PIN Unit. From $199 (IRS fax delivery included).

Form 5472 + 1120 filing service

Form 5472 Instructions: Plain-English Walkthrough

The official IRS instructions for Form 5472 are 12 pages of dense regulatory language written for tax professionals. This is what each part actually means without the jargon, exactly what to put in each box, the common mistakes that trigger the $25,000 penalty, and how to put together a complete filing that the IRS will accept on the first read.

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What do you need to gather before you start?#

Gather these before you open Form 5472: • Your LLC's CP-575 EIN confirmation letter from the IRS (gives you the legal name, EIN, and US address exactly as the IRS has them). • Your LLC's date of formation and state of formation. • A NAICS principal business activity code (look up at naics.com). • Total assets at year-end in USD. • A list of every reportable transaction during the year — capital contributions in, distributions out, payments to/from you, loans, anything between the LLC and you or any related party. • Your foreign tax ID (FTIN) from your country of residence, OR a self-assigned Reference ID if you don't have a FTIN. • Your residential address in your home country. • Country of citizenship and country of tax residence. If you're missing the CP-575, look in your email — the IRS sends a digital copy with the EIN. If you applied via SS-4 fax, the CP-575 was the response document.

Top of the form — header items#

Above Part I: • Tax year — the year that ENDED, not the year you're filing in. A 2024 return is for calendar year 2024 even though you file it in 2025. • Calendar year box: check this if your LLC uses Jan-Dec (almost all LLCs do). • Fiscal year boxes: leave blank unless you have an actual non-calendar fiscal year. • Number of Forms 5472 attached to this Form 1120: "1" for a typical single-related-party filing. • Total value of gross payments made or received: this is the total dollar amount of all transactions reported on Part IV and Part V combined. Stamp "Foreign-Owned U.S. DE" across the top of the attached Form 1120 — this is what tells the IRS Ogden PIN Unit how to route the package.

Part I — Reporting Corporation#

This is your LLC's information. The IRS calls the LLC a "corporation" here because for §6038A reporting purposes a foreign-owned DE is treated as a corporation. • Line 1a: LLC legal name as shown on your CP-575. • Line 1b: US address — typically your registered agent's address. The IRS sends correspondence here, so it must be able to receive mail. • Line 1c: EIN — your 9-digit IRS-issued number. • Line 1d: Total assets at year-end in USD (the ending balance from your books — cash + receivables + inventory + fixed assets). • Line 1e: Principal business activity code (NAICS, 6 digits). • Line 1f: Total value of gross payments made or received reportable on this form (must equal Part IV + Part V totals). • Line 1g: Total number of Forms 5472 filed for the tax year (typically 1). • Line 1h: Total reportable transactions reported on this Form 5472 (Part IV + Part V). • Lines 1i-1l: Country of incorporation (US), state of incorporation (e.g. WY, DE), principal place of business (typically US), country where books are kept.

Part II — 25% Foreign Shareholder#

This is YOU — the foreign owner. For a single-member LLC owned by one individual, the foreign shareholder is yourself. • Line 1a: Your full legal name as on your passport. • Line 1b: Your residential address in your home country. • Line 1c: US identifying number if you have one (ITIN/SSN). Leave blank if you don't — most foreign owners don't. • Line 1d: Reference ID number — required if Line 1c is blank. Self-assigned, must be unique and stable across years. Our wizard auto-generates one if you don't pick your own. • Line 1e: Foreign Tax ID Number (FTIN) from your country of residence. • Line 1f: Country of citizenship. • Line 1g: Country of organization (typically blank for individuals — only filled if the owner is a foreign entity). • Line 1h: Country where business conducted (your home country). • Line 1i: Principal business activity code of the related party (your personal business activity, if any — often same as the LLC's NAICS).

Part III — Related Party#

Part III identifies WHO is on the other side of the transactions reported on Parts IV and V. For most single-member LLCs owned by one individual, Part III mirrors Part II — you're both the 25%+ shareholder AND the related party. Fill it identically to Part II. If you have multiple related parties (e.g. you also own a foreign corporation that transacted with the LLC), you'd file a separate Form 5472 for each related party.

Part IV — Monetary Transactions Between Reporting Corporation and Foreign Related Party#

Dollar amounts of transactions between the LLC and the related party (you), broken into categories: • Line 1: Sales of stock in trade (inventory). • Line 2: Sales of tangible property other than stock. • Line 3: Platform contribution / cost sharing transactions (typically blank for small LLCs). • Line 4: Rents received. • Line 5: Royalties received. • Line 6: Interest received. • Line 7: Commissions received. • Lines 8-9: Other amounts received from the related party. • Lines 10-19: Same categories on the "paid to related party" side. For most foreign-owned single-member LLCs, Part IV is blank or has just one or two lines filled in. Most owner-to-LLC money movement is capital contribution/distribution territory — which belongs on Part V, not Part IV.

Part V — Reportable Transactions of a Reporting Corporation That Is a Foreign-Owned U.S. DE#

This is THE critical section for foreign-owned single-member LLCs. It's where you report: • Capital contributions you made to the LLC during the year (money you wired in). • Distributions the LLC made to you during the year (money you took out). • Other amounts paid or received between you and the LLC that aren't already on Part IV. For each transaction: • Type: Contribution / Distribution / Other. • Date: actual date the transaction occurred. • Amount: USD value. Attach a supporting statement listing each transaction. The total of all Part V transactions must equal Line 1h on Part I. This is the box where the IRS is mostly looking. If you skip Part V or leave it blank when you had contributions or distributions, the filing is incomplete and triggers the $25,000 penalty.

Part VII — Additional Information for FDE#

Check the boxes that apply to confirm the LLC's status: • Foreign-owned domestic disregarded entity (FDE): check yes — this is what triggers the §6038A reporting in the first place. • Owner's tax residence country: same as Part II Line 1h. • Other boxes about cost-sharing arrangements, base erosion, etc.: typically blank for small foreign-owned single-member LLCs. This section is brief for the typical case. If your LLC has anything unusual (cost-sharing with related parties, base erosion considerations, related-party loans above standard limits), get a tax professional involved.

Signing the form#

Form 5472 itself doesn't have a signature line — the signature lives on the attached pro forma Form 1120. Specifically: the signature block at the bottom of page 1 of the 1120. Requirements: • Wet/ink signature — sign in pen on a printed page. Digital-only signatures are not accepted by the IRS for these specific forms. • Sign as "Owner" or "Member" — both are acceptable for a single-member LLC. • Date the signature. • Print your name below the signature line. • Paid preparer block: leave blank if you prepared it yourself. If our service prepared it, we leave it blank too — you are the filer. Our in-portal signing flow handles this by embedding your once-drawn signature into a printable PDF and producing a signature-applied package. You print, sign in pen if the IRS rejects digital, or our accountant-reviewed digital sign-off is what we fax — both approaches have been accepted.

What are the common mistakes that trigger penalties?#

• Forgetting to attach pro forma Form 1120 — Form 5472 by itself isn't a valid filing. • Forgetting the Part V supporting statement when Part V has entries. • Mismatching Line 1f / 1h totals with the Part IV / Part V details. • Signing in pencil or with a digital-only signature where wet ink was required. • Missing the April 15 deadline without filing Form 7004 for an extension. • Filing by email or trying to e-file — neither method is accepted by the IRS for these forms. • Sending to the wrong fax number — only +1-855-887-7737 (IRS Ogden PIN Unit) is correct. • Using a US address on Part I that can't receive mail (some virtual mailboxes return-to-sender IRS letters). • Filing in the wrong tax year (the form is for the tax year that ENDED, not the year you're sending it in). • Reporting amounts in your home currency instead of USD using a documented exchange rate. Any one of these can invalidate the filing and trigger the $25,000 penalty under IRC § 6038A.

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Frequently asked questions

Do I need a US address to file Form 5472?: Your LLC needs a US address (your registered agent's address works fine). Your personal address goes in Part II as your foreign residential address. The US address on Part I is where the IRS will mail any notices, so make sure it can actually receive mail.
What's an FTIN if my country doesn't issue tax IDs?: Write 'NOT LEGALLY REQUIRED' in the FTIN box. The IRS accepts this for residents of countries without tax ID systems (some Gulf states, BVI, Cayman, etc.). You'd then provide a Reference ID instead.
Do I need to attach financial statements?: No. Only the Part V supporting statement listing each reportable transaction is required. The IRS doesn't ask for a balance sheet, P&L, or bank statements with Form 5472.
What if I made a mistake on a prior year's Form 5472?: File an amended return for that year. Check the "Amended return" box at the top of Form 5472, redo the parts that changed, and attach a brief explanation. Amended returns don't automatically waive any penalty already assessed, but they correct the underlying filing.
What NAICS code should I use?: The code that best matches your LLC's primary business activity. Common ones: 454110 (e-commerce / online retail), 541510 (computer systems design / SaaS), 541613 (marketing consulting), 423990 (other wholesale). Look up specifics at naics.com.
Can I use my own signature instead of printing and signing?: Per current IRS practice, Form 5472 + attached pro forma 1120 require pen/ink signatures. In-portal canvas signatures embedded in a printable PDF have been accepted in practice; an absolutely wet-ink signature is the safest path. Our flow embeds your once-drawn signature in a printable PDF — most customers also print and sign in pen on top of it before faxing.
How do I report a loan from me to the LLC?: Capital contributions and loans look similar on Form 5472. If you formally documented the transaction as a loan with repayment terms, report it on Part IV (interest received line) plus describe the loan principal. If undocumented or informal, report as a Part V capital contribution.
What if I'm not sure which transactions are reportable?: Reportable is broad — capital in, distributions out, any payment between you and the LLC, any loan, any related-party transaction. Err on the side of including. Reporting an extra transaction has no penalty; missing one can.
Do I report transactions in USD or my home currency?: USD only. Convert each transaction at the prevailing exchange rate on the date of the transaction. For simplicity, many filers use the annual average rate published by the IRS for the tax year — also acceptable.
Where can I get help filling in the form?: Use our wizard — it asks 12 simple questions and generates the complete package (cover letter, pro forma 1120, Form 5472, Part V supporting statement). Every filing is reviewed by an accountant on our team before we fax it to the IRS Ogden PIN Unit. From $199 (IRS fax delivery included).