Form 5472 Center

Form 5472, from first filing to worst case

Form 5472 is the one filing almost every foreign-owned U.S. LLC owes — every year, income or not. This hub organizes all of our 5472 guides by journey: understand the duty, file it correctly, hit the deadlines, and fix it if things already went wrong.

Understand the duty

Guide

Form 5472 Penalty: The $25,000 Risk for Foreign-Owned LLCs

The $25,000 penalty and how it escalates — start here.
Guide

Does a Foreign-Owned LLC With No Income Have to File Taxes?

Why zero income does not mean zero filing.
Guide

Pro Forma Form 1120 Explained (for Foreign-Owned LLCs)

The mostly-blank 1120 that carries your 5472.
Guide

Form 1120 vs Pro Forma 1120: Not the Same Filing

Real 1120 or cover page? The disambiguation.
Guide

Form 5471 vs Form 5472: What’s the Difference?

The opposite-direction form people confuse it with.
Guide

FBAR vs Form 5472: Two Filings People Mix Up

Another filing that points the other way.

File it right

Guide

Form 5472 Instructions in Plain English (Foreign-Owned LLC)

The form, part by part, in plain English.
Guide

How to Fax Form 5472 to the IRS From Overseas

The overseas filer’s best submission channel.
Guide

Form 7004: Extending Your Form 5472 Deadline to October 15

Buying six calm months, legitimately.
Guide

Tax Deadline Calendar for Foreign-Owned U.S. LLCs

Every date on one calendar.

If it already went wrong

Guide

Missed the Form 5472 Deadline? What to Do, Step by Step

Missed the deadline — the step-by-step response.
Guide

How to Read an IRS Notice to Your Foreign-Owned LLC

An IRS letter arrived — how to read and answer it.
Guide

Form 5472 Reasonable Cause: How Penalty Relief Actually Works

How penalty relief actually works.
Guide

Multiple Years of Unfiled Form 5472: The Cleanup Playbook

Two to five unfiled years: the cleanup playbook.

Ready to hand it off?

Flat published pricing, prepared and signed by a licensed U.S. preparer.

Form 5472 filing — flat $349
Quick answers

Form 5472 Center — FAQ

Who must file Form 5472?
Any U.S. LLC at least 25% owned by a non-U.S. person that had a reportable transaction — including forming the LLC or contributing capital. Dormant LLCs are generally included.
What does it cost to have Form 5472 filed professionally?
Our flat price is $349 per return ($299 founding-client first filing), prepared and signed by a licensed U.S. preparer. Prior years are fixed line items.
What is the fastest way to become compliant?
Gather formation documents, EIN letter, and bank records, then file every open year at once — before any IRS notice. Start with the late-filing guide or request a quote.

More questions? See the full Q&A library or request a quote.