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Form 5472 guides

Plain-language guides to Form 5472 and the pro forma 1120 for a foreign-owned single-member US LLC. Each one links to the IRS instructions it relies on.

  • File Form 5472 online for your foreign-owned LLC

    A foreign-owned single-member LLC files Form 5472 attached to a pro forma Form 1120. It can’t be e-filed, so it’s faxed or mailed to the IRS. With 5472Direct, you answer questions online and the software fills in both forms for $199. We can fax them for you for $49.

  • Pro forma Form 1120: the cover return for Form 5472

    A pro forma 1120 is a Form 1120 used only as a cover for Form 5472. Per the IRS instructions, you complete just the LLC’s name and address and items B and E on page 1, and write “Foreign-owned U.S. DE” across the top.

  • Form 5472 for a Wyoming LLC with a foreign owner

    Your state doesn’t change the federal filing. A Wyoming single-member LLC wholly owned by a non-US person files Form 5472 attached to a pro forma Form 1120, by fax or mail. The Wyoming annual report is a separate state filing and doesn’t replace it.

  • Form 5472 for a Delaware LLC with a foreign owner

    Your state doesn’t change the federal filing. A Delaware single-member LLC wholly owned by a non-US person files Form 5472 attached to a pro forma Form 1120, by fax or mail. Delaware’s own LLC tax is a separate state obligation. A Delaware C-corp files a real Form 1120 instead, which is a different product.

  • Form 5472 for a New Mexico LLC with a foreign owner

    New Mexico’s low state upkeep doesn’t change the federal filing. A New Mexico single-member LLC wholly owned by a non-US person files Form 5472 attached to a pro forma Form 1120, by fax or mail. The deadline is the 1120’s due date, including extensions.

  • Extending Form 5472: Form 7004 for a foreign-owned LLC

    A foreign-owned LLC extends Form 5472 by filing Form 7004 (for Form 1120) by the regular due date. It must go to the same dedicated IRS fax or address as the 5472 package, not the normal 7004 address. 5472Direct generates the 7004 for free and can fax it for $49.

  • Form 5472 for your LLC’s first year

    Form 5472 reports transactions between the LLC and its foreign owner, not profit. So “no revenue” isn’t the test. In a first year, paying the formation fees yourself or funding the LLC’s bank account are the kind of transactions the IRS instructions list. The instructions also list exceptions.

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