File Form 5472 online for your foreign-owned LLC
Short answer: 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.
By Thibault Chassagnol, founder of 5472Direct
Published
Checked against the IRS Instructions for Form 5472 (Rev. 12/2024).
If you own a US single-member LLC from outside the US, the IRS instructions treat it as a “foreign-owned U.S. DE”. It files Form 5472 attached to a pro forma Form 1120 by the 1120’s due date, including extensions (IRS i5472).
You answer a short questionnaire, and 5472Direct’s software fills in both forms. You can then fax them to the IRS from inside the app.
I built it after researching Form 5472 for my own US LLC, as a non-US owner, and my LLC was the first one filed with it. Simple cases follow the same few rules, so software can handle them. Complex cases can’t, and we say so.
What “filing online” actually means for this form
You can’t e-file it. The IRS instructions say a foreign-owned U.S. DE cannot file Form 5472 electronically. It goes to a dedicated IRS unit by:
- Fax (300 DPI or higher) to 855-887-7737, or
- Mail to Internal Revenue Service, 1973 Rulon White Blvd., M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
So “online” means you prepare it online, and then either send it yourself or let us fax it.
How it works
- Eligibility check (free). A few yes/no questions. Some cases are outside what we support: multi-member LLCs, LLCs taxed as a corporation, and LLCs that own 20%+ of another company. If that’s you, we tell you before you pay and point you to our CPA partner.
- Answer the questions. LLC details, owner details, and the year’s transactions between you and the LLC. You can connect your bank (Plaid) to pull transactions automatically, or enter them yourself.
- Review the PDFs. Form 5472 + pro forma 1120, with “Foreign-owned U.S. DE” written across the top of the 1120 as the instructions require.
- Send it. Download and send it yourself, or add IRS Direct Delivery (+$49): we fax it and give you the transmission receipt.
Pricing
| Item | Price |
|---|---|
| Form 5472 + pro forma 1120 preparation | $199 |
| IRS Direct Delivery (fax + delivery receipt) | +$49, optional |
Who it’s for, and who it isn’t
For: single-member US LLCs wholly owned by one non-US person, on default tax treatment, with straightforward owner–LLC transactions (contributions, distributions, owner-paid expenses).
Not for: multi-member LLCs, LLCs that elected corporate taxation, complex ownership chains, or anyone who needs tax advice. See Simple vs complex cases.
From last season
In the 2025 tax year season, 119 LLC owners filed through 5472Direct:
- About half had Wyoming LLCs, a quarter Delaware, and a tenth New Mexico.
- 80% were filing for their LLC’s first year.
Why it matters
The IRS instructions set a $25,000 penalty for failing to file Form 5472 when due and in the manner prescribed. If the failure continues more than 90 days after IRS notice, an additional $25,000 applies per 30-day period (IRS i5472, Penalties).
FAQ
Can I e-file Form 5472 for my LLC?
How much does it cost?
Is 5472Direct a CPA firm?
What if my case isn’t simple?
5472Direct is document-preparation software, not a CPA firm, and doesn’t give tax advice.
