Guide
Form 5472 Instructions Guide
Line-by-line instructions for IRS Form 5472. 6 parts covering the reporting corporation, the 25% foreign owner, and reportable transactions. ein.so files Form SS-4 for your EIN for $49.
Form 5472 has 6 parts: the reporting corporation (Part I), the 25% foreign owner (Part II), related parties (Part III), monetary transactions (Part IV), reportable transactions of a foreign disregarded entity (Part V), and additional information (Part VI). A foreign-owned single-member US LLC files Form 5472 attached to a pro-forma Form 1120 every year. The penalty for failure to file is $25,000 per form. Your EIN is required on the form. ein.so files Form SS-4 for your EIN for $49 (4-7 business days) or $97 Express (2-3 business days).
Form 5472 is the IRS information return that a foreign-owned US business uses to report transactions with its foreign owner. A single foreign person who owns 25% or more of a US LLC triggers the requirement. The form does not by itself create a tax bill. It is an information return that tells the IRS what money moved between you and your company. Every line below maps to the entity, attribute, and value the IRS expects. ein.so handles the EIN application; it does not provide tax advice. Confirm your Form 5472 filing with a US CPA who works with non-residents.
| Fact | Value |
|---|---|
| Who files | Foreign-owned US LLC or corporation with 25%+ foreign ownership |
| Attached to | Pro-forma Form 1120 |
| Due date (2025 tax year) | April 15, 2026 |
| Extension | Form 7004, extends to October 15 |
| Penalty for failure | $25,000 per form per year |
| Number of parts | 6 |
| EIN required | Yes, on Part I and Form 1120 |
| IRS EIN fax (for SS-4) | 855-215-1627 |
Who Files
Who Must File Form 5472?
A foreign person who owns 25% or more of a US LLC or corporation must file Form 5472 for that entity each year. A foreign-owned single-member US LLC files even with zero income and zero transactions, because the IRS treats it as a reporting corporation for this rule.
The IRS rule covers two main groups. A 25% foreign-owned US corporation files Form 5472. A foreign-owned US disregarded entity, which is the technical name for a single-member LLC owned by one foreign person, also files. The single-member LLC case is the one most ein.so customers fall into.
Foreign-Owned Single-Member LLC
25% Foreign-Owned US Corporation
Multiple Foreign Owners
Zero-Activity Year
Structure
What Are the 6 Parts of Form 5472?
Form 5472 has 6 parts. Part I covers the reporting corporation, Part II covers the 25% foreign shareholder, Part III covers related parties, Part IV reports monetary transaction amounts, Part V reports a foreign disregarded entity's transactions, and Part VI captures additional information.
| Part | What It Reports |
|---|---|
| Part I | Reporting corporation (your LLC): name, EIN, address, total assets |
| Part II | 25% foreign shareholder: name, country, foreign address, US TIN if any |
| Part III | Related party details and relationship to the reporting corporation |
| Part IV | Monetary transactions between the LLC and the foreign related party |
| Part V | Reportable transactions of a foreign-owned US disregarded entity |
| Part VI | Additional information and supplemental disclosures |
Part I and Part II carry the identity data. Part IV and Part V carry the money data. A foreign-owned single-member LLC pays close attention to Part V, because the IRS added it specifically for disregarded entities. Skipping Part V on a single-member LLC filing is a common and expensive error.
Line-by-Line
How Do You Complete Form 5472 Line by Line?
You complete Form 5472 by filling Part I with your LLC's identity, Part II with the foreign owner's identity, Part III with the relationship, and Parts IV and V with transaction amounts. Enter your EIN on Part I. Match every name to your passport and formation documents exactly.
Part I - Reporting Corporation
Part II - 25% Foreign Owner
Part III - Related Party
Part IV and V - Transactions
Part VI and Pro-Forma 1120
Key Fields and What Non-Residents Enter
| Field | What a Non-Resident Enters |
|---|---|
| Part I - Name | Your US LLC legal name |
| Part I - EIN | Your IRS-assigned EIN (XX-XXXXXXX) |
| Part I - Country of incorporation | United States |
| Part II - Foreign owner name | Full name as on your passport |
| Part II - Country of citizenship | Your country |
| Part II - US TIN | Blank if you have no SSN or ITIN |
| Part IV / V - Amounts | Dollar totals for the tax year |
If you do not yet have an EIN, you cannot complete Part I. The EIN is the first dependency. ein.so files Form SS-4 by fax to the IRS at 855-215-1627 using your passport number on Line 7b. Non-residents do not need an SSN or ITIN for the EIN. See how to get an EIN and EIN without an SSN.
Transactions
What Counts as a Reportable Transaction (Part IV and V)?
A reportable transaction is any money or value that moves between the US LLC and its foreign owner. Capital you put in, distributions you take out, loans in either direction, service payments, and rent all count. Report the dollar amount in the correct part for the full tax year.
| Transaction Type | Example | Where Reported |
|---|---|---|
| Capital contribution | Owner funds the LLC with $10,000 | Part V (disregarded entity) |
| Distribution | LLC pays the owner $5,000 | Part V (disregarded entity) |
| Loan to the LLC | Owner lends $20,000 to the LLC | Part IV |
| Loan repayment | LLC repays $20,000 to the owner | Part IV |
| Service payment | LLC pays the owner for work | Part IV |
| Rent | LLC pays rent for owner-owned property | Part IV |
Two facts trip up first-time filers. First, the money that funded your LLC at formation is a capital contribution and is reportable. Second, a year with $0 in transactions still requires a filed Form 5472, because the LLC existed during the tax year. Keep a simple ledger of every transfer between you and your LLC so the amounts are ready at filing time. Confirm the correct part for each transaction with a US CPA.
Pro-Forma 1120
Why Does Form 5472 Need a Pro-Forma Form 1120?
Form 5472 cannot be filed alone. A foreign-owned single-member US LLC attaches it to a pro-forma Form 1120, a near-blank corporate return that acts as the cover sheet. The IRS uses this paired filing to process information returns from disregarded entities.
A pro-forma Form 1120 is short for a non-resident single-member LLC. You enter the LLC name, address, and EIN at the top. You write "Foreign-owned U.S. DE" across the top of the form. You leave the income, deduction, and tax lines blank, because a disregarded entity reports income on the owner's return, not on the 1120. Form 5472 attaches behind it.
Three errors that trigger the $25,000 penalty
- Filing Form 5472 without the pro-forma Form 1120 attached.
- Leaving the EIN blank or entering an EIN that does not match Form SS-4.
- Missing Part V transactions on a single-member disregarded entity.
The pro-forma 1120 and Form 5472 go to a dedicated IRS address for foreign-owned disregarded entities, not the normal Form 1120 e-file path. Confirm the current mailing address and fax number in the official IRS Form 5472 instructions before you send the package. A US CPA who works with non-residents handles this routinely.
Deadline & Penalty
When Is Form 5472 Due and What Is the Penalty?
Form 5472 is due April 15 for the prior calendar tax year, the same date as Form 1120. The 2025 tax year filing is due April 15, 2026. Form 7004 extends the deadline to October 15. The penalty for failure to file a complete form on time is $25,000.
The penalty rules are strict. The IRS applies the full $25,000 to a form that is late, incomplete, or substantially wrong, not only to a missing form. If the failure continues after the IRS sends a notice, an additional $25,000 applies for each 30-day period. Filing an extension moves the deadline but does not reduce the penalty for a defective form.
Standard Deadline
Extension to October 15
$25,000 Penalty
Continuing Failure
Read the full breakdown on Form 5472 penalties and Form 5472 deadline. For the broader overview, see the Form 5472 guide.
EIN First
How Does Your EIN Connect to Form 5472?
Your EIN is required on Part I of Form 5472 and on the pro-forma Form 1120. The IRS cannot process the filing without it. You must get the EIN before your first Form 5472 is due, which means before April 15 following the year you formed the LLC.
Non-residents get the EIN by filing Form SS-4. The IRS online EIN tool requires an SSN, so non-residents use the fax method instead. ein.so faxes your SS-4 to the IRS at 855-215-1627 with your passport number on Line 7b. No SSN or ITIN is needed. The IRS charges $0 for an EIN; ein.so charges $49 to prepare and file the form and deliver the result by email.
| Service | Price | Speed | What You Get |
|---|---|---|---|
| ein.so Standard | $49 | 4-7 business days | EIN by email, SS-4 prepared and faxed |
| ein.so Express | $97 | 2-3 business days | Priority handling, faster delivery |
| ein.so ITIN Standard | $197 | Standard | ITIN application support |
| ein.so ITIN Express | $297 | Express | Priority ITIN handling |
| IRS direct | $0 | 4-7 business days if error-free | EIN only, no error checking |
Get the EIN early. A new LLC that forms in 2026 needs its EIN well before the April 15, 2027 Form 5472 deadline. See EIN cost and EIN processing time for timing details, or apply now.
Filing Tips
What Are the Best Practices for Filing Form 5472?
The best practice for Form 5472 is to keep a transaction ledger all year, file with the pro-forma Form 1120, confirm your EIN matches Form SS-4, and have a US CPA review the form before sending. The $25,000 penalty makes accuracy worth the effort.
Keep Records All Year
Get Your EIN Early
File the Pro-Forma 1120 Together
Confirm the Address and Method
Have a US CPA Review
Form 5472 quick checklist
- EIN obtained and matches Form SS-4
- Pro-forma Form 1120 attached
- All transactions logged for the tax year
- Part V completed for the disregarded entity
- Filed by April 15 or extended with Form 7004
- BOI report handled separately at fincen.gov/boi
Next Steps
What to Do Before You File
- Apply for your EIN — required on Form 5472; ein.so files Form SS-4 for $49 (4-7 business days) or $97 Express
- Read the Form 5472 guide — full overview of the filing for foreign-owned LLCs
- Check the Form 5472 deadline — April 15, extendable to October 15 with Form 7004
- Understand Form 5472 penalties — $25,000 per form per year for failure to file
- File your BOI report — separate from Form 5472, free at fincen.gov/boi
EIN resources: how to get an EIN | EIN without an SSN | EIN for non-residents | SS-4 form guide | EIN for a bank account.
ein.so files Form SS-4 for your EIN and does not provide tax advice. Confirm your Form 5472 and Form 1120 filing with a US CPA who works with non-residents.
Frequently Asked Questions
Is Form 5472 required for a foreign-owned US LLC?
Yes. A foreign-owned single-member US LLC must file Form 5472 every year, even with zero income. The rule applies when a foreign person owns 25% or more of the LLC. The form attaches to a pro-forma Form 1120. The penalty for not filing is $25,000 per form per year.
What is the penalty for not filing Form 5472?
The penalty is $25,000 per form per year. The IRS applies the same $25,000 penalty to a form that is filed late, filed incomplete, or filed with substantial errors. An additional $25,000 applies for each 30-day period after the IRS sends a notice and the failure continues.
When is Form 5472 due in 2026?
Form 5472 is due April 15, 2026, for the 2025 calendar tax year. It follows the Form 1120 deadline. You can extend to October 15 by filing Form 7004 by April 15. The extension moves the filing date only; it does not reduce the $25,000 penalty for an incomplete form.
Do I need an EIN to file Form 5472?
Yes. Your EIN goes on the reporting corporation line in Part I of Form 5472 and on the pro-forma Form 1120. The IRS cannot process the form without an EIN. ein.so files Form SS-4 and delivers your EIN by email for $49 (4-7 business days) or $97 Express (2-3 business days).
What is a pro-forma Form 1120 for Form 5472?
A pro-forma Form 1120 is a near-blank corporate return that carries Form 5472 to the IRS. A foreign-owned single-member LLC writes its name, address, and EIN on the top of Form 1120, writes 'Foreign-owned U.S. DE' across the top, and attaches Form 5472. Most income lines stay blank.
How do I file Form 5472 as a non-resident?
Mail or fax the pro-forma Form 1120 with Form 5472 attached to the dedicated IRS address for foreign-owned disregarded entities. The IRS does not accept this filing through its normal e-file path for single-member LLCs. Confirm the current mailing address and fax number in the IRS Form 5472 instructions.
What transactions go on Part IV of Form 5472?
Part IV reports monetary transactions between the LLC and its foreign owner. This includes capital contributions, distributions, loans, repayments, service payments, and rent. A foreign-owned disregarded entity also reports contributions and distributions in Part V. Report the dollar amounts; even a $0 year still requires a filed form.
Can I file Form 5472 myself or should I hire a CPA?
You can file Form 5472 yourself, but most non-residents hire a US CPA because the penalty for an error is $25,000. ein.so files your Form SS-4 for the EIN and does not provide tax advice. Confirm your Form 5472 and Form 1120 filing with a US CPA who works with non-residents.
Does every foreign-owned LLC also file a BOI report?
Most US LLCs report beneficial ownership information to FinCEN under the Corporate Transparency Act. The BOI report is separate from Form 5472 and free at fincen.gov/boi. Confirm current BOI deadlines and your status with a US CPA, since enforcement rules have changed. Review the BOI filing rules before your filing date.
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