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IRS · Form 5472

Form 5472 for a foreign-owned LLC: who files, when, and how

Updated September 2026

If you are not a U.S. person and you own a U.S. LLC by yourself, you almost certainly owe this filing every year. It is not a tax return and you probably owe no tax. It is an information report, and missing it costs $25,000.

Who has to file it

Owner of the LLCFiles 5472?Files instead
Foreign person, single memberYesPro forma 1120 + 5472, by fax
U.S. citizen or resident, single memberNoSchedule C on the 1040
Several membersNoForm 1065 partnership return
Corporation with a 25% foreign shareholderYes5472 with a real 1120

An important detail that trips people up: what decides this is your tax residency, not whether you hold an SSN or an ITIN. Someone who worked in the United States years ago, still has an SSN, and now lives abroad is a nonresident alien, and their LLC does file Form 5472.

It starts in year one

There is no grace period. An LLC formed in 2026 files its first Form 5472 by April 15, 2027, even if it never opened a bank account or earned a dollar.

The requirement is triggered by "reportable transactions" with the owner, and that definition is unusually wide. Forming the entity counts. Money you put into the LLC counts. Money the LLC paid you counts. Paying the state fee or the registered agent out of your own pocket counts. In practice almost every foreign-owned LLC has at least one, which is why the cautious answer is to file every year.

The deadline

Regular due date
April 15

For calendar-year filers. The formal rule is the 15th day of the fourth month after the tax year ends. If it lands on a weekend or holiday it moves to the next business day.

With Form 7004 extension
October 15

Form 7004 must be sent by the regular due date, to the same fax number, with "Foreign-owned U.S. DE" written across the top.

Two forms, not one

The IRS does not accept Form 5472 on its own for a disregarded entity. It goes attached to a pro forma Form 1120 that acts as a cover page.

Where to send it

This filing cannot be e-filed. The IRS accepts only fax or mail.

Fax, scanned at 300 DPI or higher
855-887-7737

By mail instead: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. This is a dedicated address; do not use the regular Form 1120 address.

The penalty is $25,000 per form, and another $25,000 for each 30-day period once the IRS has sent notice and 90 days have passed. That is why the transmission receipt matters: it is dated proof that you sent it on time, and it is the only evidence you will have.

You do not need an ITIN to file it

A frequent misunderstanding. On Form 5472 the owner's U.S. identifying number is requested only if you have one. What is mandatory is the EIN of the LLC. If you do not have the EIN yet, start there: see the guide on faxing Form SS-4 to get an EIN without an SSN.

Practical order of operations

  1. Form the LLC in the state you chose.
  2. Get the EIN with Form SS-4, by fax, writing FOREIGN on line 7b.
  3. Keep a simple record all year of any money moving between you and the LLC.
  4. Each April, fax the pro forma 1120 with Form 5472 attached.
  5. Save the transmission receipt with your records.

This filing exists on paper, so you need a fax

FaxFast gives you a real U.S. fax number, sends your PDF to the IRS and emails you a dated transmission receipt you can keep as proof.

Get my fax number

This guide explains a filing procedure and is not tax or legal advice. Whether you are a U.S. person for tax purposes is a determination worth confirming with an accountant. Fax numbers and addresses were checked against the IRS instructions for Form 5472 in September 2026.