Form 5472 for Foreign-Owned US LLCs: Who Must File, What's Due and When
If you live outside the US and own a single-member US LLC, you almost always need to file Form 5472 with a pro forma Form 1120 by April 15, by fax or mail only. Here's who must file, what counts and what happens if you miss it.
By IncorpLab™ Team · Last checked against the IRS Instructions for Form 5472 (Rev. December 2024) on October 12, 2026
Short answer: If you live outside the US and own a single-member US LLC, you almost always need to file Form 5472 attached to a pro forma Form 1120 every year. It's due April 15, it can only be sent by fax or mail, and missing it can cost $25,000 per form, even when your LLC owes no tax.
Key takeaways
- Foreign-owned single-member LLCs file Form 5472 with a pro forma Form 1120. Multi-member LLCs file Form 1065 instead.
- The trigger is transactions between you and your LLC, not income, so most LLCs file every year.
- Deadline: April 15 (October 15 with a Form 7004 extension).
- No e-filing: fax 855-887-7737 or mail to the IRS in Ogden, Utah.
- Keep your fax confirmation or mail receipt as proof.
In this guide: What is Form 5472? · Who must file · Reportable transactions · The pro forma 1120 · Deadline · How to file · Checklist · Penalties · Common mistakes · FAQ
What is Form 5472?
Form 5472 is an IRS information return that reports transactions between a US company and its foreign owner or other related parties. It doesn't calculate tax. Its full name is "Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business".
Since the 2017 tax year, the IRS has applied it to single-member US LLCs owned by a non-US person. For income tax, these LLCs are "disregarded", so the IRS normally looks straight through them to the owner. For Form 5472 only, the IRS treats the LLC as a separate company with its own reporting duty. The IRS calls these LLCs "foreign-owned U.S. DEs" (disregarded entities).
Who must file Form 5472?
A US LLC wholly owned by one non-US person files Form 5472 with a pro forma Form 1120. An LLC with two or more owners is taxed as a partnership and files Form 1065 instead, so Form 5472 doesn't apply to it. A US corporation at least 25% foreign-owned files Form 5472 with its full Form 1120 return.
What counts as a reportable transaction?
A reportable transaction is any dealing between your LLC and you (or another related party) during the year. Money you put in, money you take out, loans, and payments for services, sales or rent all count. The filing duty depends on these transactions, not on whether the LLC made a profit.
Almost every LLC has at least one of these each year, because someone has to pay the registered agent and the state fee. That's why almost every foreign-owned single-member LLC files every year, including years with zero income. If you think your LLC had no reportable transactions at all in a year, confirm that with a tax professional before deciding not to file.
What is a pro forma Form 1120?
A pro forma Form 1120 is the corporate tax return form used only as a cover sheet for Form 5472. You fill in just the LLC's name and address, item B (the EIN) and item E (initial return, or name or address change), and write "Foreign-owned U.S. DE" across the top. It doesn't create a corporate tax bill.
The LLC uses its owner's US tax year, or the calendar year if the owner has none. Most non-US owners use the calendar year.
When is Form 5472 due?
For a calendar-year LLC, Form 5472 is due April 15 of the following year, together with the pro forma Form 1120. The return for the 2026 tax year is due April 15, 2027. Filing Form 7004 by April 15 extends the deadline to October 15.
To extend, write "Foreign-owned U.S. DE" across the top of Form 7004, enter the code for Form 1120, and send it to the same fax number or mailing address used for Form 5472, not the regular Form 7004 address. If a deadline falls on a weekend or US federal holiday, it moves to the next business day.
How do you file Form 5472?
A foreign-owned LLC cannot e-file Form 5472. Send the pro forma Form 1120 with Form 5472 attached by fax to 855-887-7737 (at 300 DPI or higher), or by mail to the IRS's dedicated address for foreign-owned LLCs in Ogden, Utah.
Mailing address: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. This address is only for foreign-owned LLCs. Don't use the regular Form 1120 addresses.
Keep proof that you filed. Save the fax confirmation page or the mail tracking receipt, together with a copy of exactly what you sent. If the IRS ever says it has no record of your return, this is your evidence.
Checklist: what you need before filing
- The LLC's EIN. Form 5472 can't be filed without one. Non-US owners without an SSN can still get an EIN from the IRS.
- The LLC's legal name and address, exactly as on the EIN records.
- Your details as the owner, including your address and the countries where you're a citizen and a tax resident.
- The year's transactions between you and the LLC, with amounts: money put in, money taken out, loans and payments.
- Supporting records, such as the LLC's bank statements and receipts. You're required to keep these.
What happens if you don't file Form 5472?
The IRS can charge $25,000 per form, per year for filing late, not filing, filing a substantially incomplete form, or not keeping the required records. If the failure continues more than 90 days after an IRS notice, it can add $25,000 for each further 30 days. These penalties apply even when the LLC owes no tax.
If you've missed past years, filing them late is generally better than leaving them unfiled. Get advice on how to file them, including whether to include an explanation for the delay. The IRS decides whether to charge or reduce a penalty.
Common Form 5472 mistakes
- Assuming zero income means nothing to file. The trigger is reportable transactions, not income.
- Trying to e-file. Foreign-owned LLCs must fax or mail.
- Using the regular Form 1120 address instead of the dedicated Ogden address.
- Leaving "Foreign-owned U.S. DE" off the top of the Form 1120, and of Form 7004 if you extend.
- Filing Form 5472 for a multi-member LLC. Those LLCs file Form 1065 instead.
- Keeping no proof of filing. Without the fax confirmation or mail receipt, you can't show the IRS you filed.
Frequently asked questions
Do I need to file Form 5472 if my LLC had no income?
Usually yes. The filing duty depends on reportable transactions between you and your LLC, not on income. Paying the registered agent or state fee from your own funds is typically a reportable transaction, so most foreign-owned LLCs file every year.
Can I e-file Form 5472 for my LLC?
No. A foreign-owned single-member LLC must send Form 5472 with a pro forma Form 1120 by fax to 855-887-7737 or by mail to the IRS in Ogden, Utah.
Do I need an SSN or ITIN to file Form 5472?
No. The LLC needs an EIN. Non-US owners can get an EIN for their LLC without an SSN or ITIN.
Does a multi-member LLC file Form 5472?
No. An LLC with two or more owners is taxed as a partnership by default and files Form 1065 with Schedule K-1s.
What is the deadline for Form 5472?
For a calendar-year LLC, April 15 of the following year. You can extend it to October 15 by filing Form 7004 by April 15.
Does filing Form 5472 mean my LLC pays US tax?
No. Form 5472 is an information return and doesn't calculate tax. Whether your LLC owes US tax depends on other factors, such as whether it has US-source business income.
How IncorpLab can help
Not sure whether your LLC's Form 5472 was filed? Send us your LLC name and formation date through our free Form 5472 compliance check. We'll tell you which years must be filed and what it costs to file any that are missing. Returns are prepared and filed by our partner tax professional, and you'll get the fax confirmation for your records. See our yearly compliance pricing.
This article is general information based on the IRS instructions, not tax or legal advice. Rules and forms can change, so check the current IRS instructions or a tax professional before filing. IncorpLab is a private document preparation and filing service and is not affiliated with the IRS.
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