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Missed Form 5472? Find your late-filing route.

There is no guaranteed penalty-free way to file Form 5472 late. If you are not under IRS examination or investigation and the IRS has not contacted you about the missing returns, the IRS says to file them through normal filing procedures (DIIRSP), where you may attach a reasonable-cause statement. Penalties may still be assessed.

For foreign-owned U.S. single-member LLCs. Answer up to 5 short questions to see which route applies, what you'd submit and the honest risks, with the IRS source for each rule.

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Primary IRS sources only
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Question 1 of up to 5

Is the LLC or its owner under IRS examination (an audit) or criminal investigation?

An examination is an IRS audit of a return. If you can't tell whether one is open, choose Not sure.

General information, not tax advice. The IRS decides whether any penalty is removed. For advice on your own situation, speak to a tax professional.

Routes at a glance

Which late-filing route applies to a missed Form 5472?

The checker gives exactly one of these results. The questions run in order of priority: examination or investigation first, then IRS contact, then unpaid U.S. tax, then reasonable cause.

Under IRS exam or investigation: talk to a professional first
When: The LLC or its owner is under IRS civil examination or criminal investigation.
Talk to us — we'll review your situation
When: You're not sure whether you're under exam, whether the IRS has contacted you, or whether U.S. tax was owed.
Penalty already charged: respond to the notice and request abatement
When: The IRS has already charged (assessed) a Form 5472 penalty.
IRS letter, no penalty yet: answer it before the 90-day mark
When: The IRS has written to you about the missing returns but hasn't charged a penalty.
U.S. tax owed but not reported: this is bigger than Form 5472
When: The LLC had U.S. income on which U.S. tax was owed but not reported or paid.
DIIRSP: file the late returns with a reasonable-cause statement
When: Not under exam or investigation, not contacted by the IRS, no unreported U.S. tax, and a reason for filing late you can explain.
DIIRSP: file the late returns, and have your reason reviewed first
When: Not under exam or investigation, not contacted by the IRS, no unreported U.S. tax, but unsure your reason counts.
Late filing without reasonable cause: expect the penalty, and get advice first
When: Not under exam or investigation, not contacted by the IRS, no unreported U.S. tax, but you knew about the filing and didn't file.

How we decide

Which IRS rules does the checker follow?

Every result comes from the primary sources below. Where the sources don't clearly cover a situation (any “Not sure” answer, unpaid tax, or no reasonable cause), the checker sends you to a review instead of guessing.

Who the DIIRSP route is for

The IRS's own wording:

“Taxpayers who have identified the need to file delinquent international information returns who are not under a civil examination or a criminal investigation by the IRS and have not already been contacted by the IRS about the delinquent information returns should file the delinquent information returns through normal filing procedures.”

So an examination, an investigation or earlier IRS contact about the returns takes you off this route. The checker asks those questions first.

IRS — Delinquent international information return submission procedures

What DIIRSP does not promise

The same page says: “Penalties may be assessed in accordance with existing procedures.” A reasonable-cause statement is optional, and the IRS warns that penalties may be assessed during processing without considering it, so you may need to answer later IRS letters and resubmit it. We show that risk on every DIIRSP result.

IRS — Delinquent international information return submission procedures

The penalty

IRC §6038A(d) sets a $25,000 penalty for each tax year a Form 5472 isn't filed on time. If the failure continues more than 90 days after the IRS mails notice of it, another $25,000 applies for each 30-day period or part of one. A substantially incomplete Form 5472 counts as not filed. Estimate your exposure with the penalty calculator.

Reasonable cause

Treasury Regulation §1.6038A-4(b) lets a late Form 5472 be excused for reasonable cause and good faith. The facts must be set out in a written statement containing a declaration that it is made under penalties of perjury, and the decision is made case by case. The IRS must apply the rule liberally to a small corporation (gross receipts of $20 million or less) that had no knowledge of the requirement, has limited presence in and contact with the United States, and promptly and fully complies with IRS requests.

Treas. Reg. §1.6038A-4(b) — reasonable cause (eCFR)

First Time Abate

The IRS's list of penalties eligible for First Time Abate doesn't include §6038A(d), and the Internal Revenue Manual names Form 5472 among returns where the waiver isn't applicable. The manual describes one narrow exception: when the penalty was assessed automatically because Form 5472 was attached to a late-filed Form 1120, relief may follow First Time Abate on that Form 1120 if the prior three periods are clean. The same manual section recommends that reasonable cause not be considered for any year until all delinquent returns have been filed.

Where the late forms go

A foreign-owned U.S. disregarded entity files a pro forma Form 1120 with Form 5472 attached, by fax or mail to the IRS as the Form 5472 instructions direct. It cannot file Form 5472 electronically.

IRS — Instructions for Form 5472 (Rev. 12/2024)

Penalty already charged

The IRS says to follow the instructions and deadlines in the notice, to call the number on it or write explaining why the penalty should be removed, and that after paying you can claim a refund on Form 843.

IRS — International information reporting penalties

Unpaid U.S. tax

The DIIRSP page points to two other options. The Streamlined procedures are designed only for individual taxpayers who certify non-willful conduct, and the Voluntary Disclosure Practice is for willful non-compliance. Because the right one depends on facts this tool can't test, we route unpaid tax to a review.

Last reviewed 29 September 2026 against the IRS pages, Form 5472 instructions (Rev. 12/2024), statute and regulation linked above.

What do late Form 5472 filers ask?

Can I file Form 5472 late without a penalty?+

There's no guaranteed penalty-free route. If you're not under IRS examination or investigation and haven't been contacted about the missing returns, the IRS says to file them through normal procedures, optionally with a reasonable-cause statement. Penalties may still be assessed; relief depends on the IRS accepting reasonable cause.

What is DIIRSP?+

The Delinquent International Information Return Submission Procedures are the IRS's instructions for filing late international information returns such as Form 5472. They cover taxpayers who aren't under civil examination or criminal investigation and haven't already been contacted by the IRS about the delinquent returns.

Does First-Time Abatement apply to the Form 5472 penalty?+

Generally no. The IRS manual says First Time Abate doesn't apply to event-based filings such as Form 5472, with a narrow exception tied to relief on a late-filed Form 1120. The usual route is reasonable cause under Treasury Regulation §1.6038A-4(b).

What counts as reasonable cause for a late Form 5472?+

It's decided case by case on all the facts. Examples include an honest, reasonable misunderstanding of fact or law, and reasonable reliance on professional advice. The IRS must apply it liberally to small corporations that didn't know the rule, have limited U.S. presence and promptly comply with IRS requests.

What if the IRS already sent a penalty notice?+

Then DIIRSP no longer fits, because it covers taxpayers not yet contacted. Follow the notice's instructions and deadlines, file any missing returns, and request abatement with a written reasonable-cause statement signed under penalties of perjury. Continuation penalties can start 90 days after the notice.

How much is the penalty for a late Form 5472?+

$25,000 for each Form 5472 not filed when due, for each tax year, under IRC §6038A(d). If the failure continues more than 90 days after the IRS mails a notice, another $25,000 applies for each 30-day period or part of one.

Want the numbers? Use the Form 5472 penalty calculator.

Ready to file the late years?

Our late-filing package prepares the missing Form 5472 and pro forma Form 1120 for each year, plus a reasonable-cause statement. Every filing is reviewed by a qualified accountant before it is submitted. $149 for the first year, $99 for each additional year.

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General information, not tax advice. The checker points to the IRS route that usually applies; the IRS decides whether any penalty is removed. For advice on your own situation, speak to a tax professional.