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Form 5472 + pro forma 1120 filing

The mandatory annual information return for a foreign-owned U.S. LLC — prepared, signed by a licensed U.S. preparer, and filed correctly by mail or fax to the IRS.

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Form 5472 + 1120

Who must file Form 5472?

Any U.S. LLC that is at least 25% owned by a non-U.S. person and treated as a disregarded entity must file Form 5472 with a pro forma Form 1120 for every year it has a reportable transaction. Forming the LLC, contributing capital, and paying for services all count — so even a brand-new or dormant single-member LLC almost always has to file.

The penalty for not filing, or filing late or incomplete, is a minimum of $25,000 per return under IRC §6038A(d) — and it is unrelated to profit, so a company that earned nothing can still be assessed the full amount.

For a foreign-owned disregarded LLC, this package is submitted to the IRS by mail or fax to Ogden, Utah — it cannot be e-filed. We prepare it, a licensed U.S. preparer signs it, we submit it the correct way, and we confirm receipt.

What we’ll need

  • Your LLC’s EIN confirmation letter (or ask us to obtain the EIN first)
  • Formation documents — Articles of Organization and the state filing
  • Owner identification and country of tax residence
  • A record of transactions between the LLC and its owner or related parties
FAQ

Form 5472 + 1120 — questions

Does a foreign-owned LLC with no income need to file Form 5472?
Usually yes. The requirement is triggered by reportable transactions such as forming the LLC or contributing capital, not by profit.
What is the Form 5472 filing deadline?
For a calendar-year LLC it is due April 15, with a six-month extension to October 15 available via Form 7004 filed by the original deadline.
Can Form 5472 be e-filed?
No — for a foreign-owned disregarded LLC it is submitted by mail or fax to the IRS, not through standard e-file. We handle the correct method.
Related

You may also need

Setup

EIN for foreign owners

New foreign-owned LLCs and corporations without an SSN

$129 standalone · $49 bundled with your first Form 5472
Maintenance

Address change (state + IRS)

Existing LLCs updating their records

$70 combo, plus state fee · IRS-only (Form 8822-B) $39
Ongoing

Bookkeeping

Active sellers across platforms and currencies

$99 / month and up, priced by transaction volume

Get a flat quote

Tell us about your LLC and we’ll confirm exactly what you need and the fixed price — before any work starts.

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Upload documents securely, sign online, pay in the portal, and track your filing — in your language.

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