Form 5472 for a Delaware LLC with a foreign owner
Short answer: 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.
By Thibault Chassagnol, founder of 5472Direct
Published
Checked against the IRS Instructions for Form 5472 (Rev. 12/2024).
About a quarter of the LLCs filed through 5472Direct last season were Delaware LLCs (29 of 119).
Delaware LLC ≠ Delaware corporation. This page covers single-member LLCs. If you have a Delaware C-corp (for example from Stripe Atlas), its federal return is a real Form 1120, not a pro forma one. That’s a different product: join the C-corp waitlist.
State vs federal
- Delaware LLC annual tax
- Filed withState of Delaware
- Covered by 5472Direct?No
- Form 5472 + pro forma 1120
- Filed withIRS
- Covered by 5472Direct?Yes
The federal filing
The IRS instructions treat a Delaware single-member LLC wholly owned by a foreign person as a “foreign-owned U.S. DE”. It files Form 5472 attached to a pro forma Form 1120, with “Foreign-owned U.S. DE” written across the top. It’s sent by fax (855-887-7737) or mail to the IRS PIN Unit in Ogden, and can’t be e-filed (IRS i5472).
File it with 5472Direct
Free eligibility check → questionnaire → Form 5472 + pro forma 1120 packet for $199. Optional IRS fax delivery for $49.
FAQ
I formed through Stripe Atlas. Is this for me?
Can I e-file?
Document preparation only; not tax or legal advice.
