File Form 5472 (2026)

IRS Form 5472 is an information return for certain 25% foreign-owned U.S. corporations (including foreign-owned U.S. disregarded entities) and foreign corporations engaged in a U.S. trade or business when reportable transactions occur with a related party — under sections 6038A and 6038C. For many foreign-owned single-member LLCs taxed as disregarded entities, the live IRS path is Form 5472 attached to a pro forma Form 1120 marked “Foreign-owned U.S. DE” across the top, due by the Form 1120 due date (including extensions). It is not a Secretary of State filing, not foreign qualification / certificate of authority, and not an EIN lifecycle form. CPA owns eligibility, related-party categories, and amounts; confirm every campus path and penalty figure on current IRS.gov pages. Formation Lane invents no fees, tracking IDs, or substitute form numbers.

Neighbor desks: Get an EIN · LLC entity classification election (Form 8832) · Change LLC tax year / fiscal year · LLC estimated taxes · Foreign qualification for an LLC · Foreign LLC certificate of authority · Withdraw or cancel a foreign LLC qualification · Cancel or deactivate an EIN · Change EIN responsible party · Dissolve or cancel an LLC · After you form an LLC.

Short version for 2026: confirm reporting-corporation / foreign-owned U.S. DE facts → EIN when needed → inventory reportable related-party transactions with a CPA → prepare Form 5472 (and a marked pro forma Form 1120 when DE rules apply) → file by the Form 1120 due date on the live IRS fax/mail path for DEs → keep records. Late filing carries severe IRS penalties — cite the live instructions; do not rely on a blog’s dollar folklore. SOS “foreign LLC” registration is a different desk entirely.

What is Form 5472?

IRS Form 5472 is an information return under sections 6038A and 6038C for reportable related-party transactions of a reporting corporation. A reporting corporation is generally a 25% foreign-owned U.S. corporation — including a foreign-owned U.S. disregarded entity — or a foreign corporation engaged in a U.S. trade or business. Confirm on live Instructions for Form 5472. CPA owns eligibility.

Five desk steps to map Form 5472 for a foreign-owned U.S. LLC / reporting corporation:

1. Confirm reporting-corporation / foreign-owned U.S. DE facts. Map whether the entity is a 25% foreign-owned U.S. corporation (including a foreign-owned U.S. disregarded entity) or another reporting-corporation category under the live Form 5472 instructions — and whether reportable transactions with a related party occurred. CPA owns eligibility; do not invent “every foreign LLC always files” folklore.
2. Get an EIN when the filing package needs one. Foreign-owned U.S. DEs commonly need an EIN for the pro forma Form 1120 / Form 5472 package. First-issue path: Get an EIN after the state entity exists. EIN lifecycle desks (responsible party, cancel/deactivate) are separate from Form 5472.
3. Inventory reportable related-party transactions with a CPA. Reportable transactions include monetary categories in Part IV, foreign-owned DE transactions in Part V (including certain contributions/distributions and formation/dissolution amounts), and nonmonetary / less-than-full-consideration items in Part VI when they apply. Amounts, categories, and exceptions are CPA work — Formation Lane invents no transaction ledger.
4. Prepare Form 5472 (and pro forma Form 1120 for foreign-owned U.S. DEs). Attach Form 5472 to the reporting corporation’s income tax return when that path applies. For a foreign-owned U.S. DE, attach Form 5472 to a pro forma Form 1120: complete only name, address, and items B and E on page 1; write “Foreign-owned U.S. DE” across the top. Confirm live IRS Instructions for Form 5472 before you send.
5. File by the due date on the live IRS path; keep records. Due with the Form 1120 due date including extensions. Foreign-owned U.S. DEs use the dedicated fax/mail campus listed in the live instructions (not ordinary Form 1120 e-file). Extension requests often use Form 7004 marked the same way — confirm live. Retain the package, delivery proof, and books supporting related-party amounts for the retention period your CPA recommends.

Desks for the steps: first ID — Get an EIN; classification defaults and elections — LLC entity classification election (Form 8832); accounting period — Change LLC tax year / fiscal year; owner-level payment timing — LLC estimated taxes. SOS “foreign LLC” registration is still a different map: Foreign qualification · Certificate of authority.

Who must file Form 5472 — including foreign-owned U.S. disregarded LLCs?

Often yes when the LLC is a foreign-owned U.S. disregarded entity (DE) with reportable related-party transactions. Per IRS instructions, a foreign-owned U.S. DE files Form 5472 attached to a pro forma Form 1120 by the Form 1120 due date (including extensions). Write “Foreign-owned U.S. DE” across the top. Classification neighbor: LLC entity classification election (Form 8832).

Completing one desk does not finish the others. A certificate of authority stamp does not mail your Form 5472. An EIN confirmation letter is not a filed information return. Electing classification on Form 8832 does not replace related-party reporting when Form 5472 still applies.

What is a reportable transaction on Form 5472?

A reportable transaction is any Part IV monetary category (sales, rents, loans, and similar), any Part V foreign-owned U.S. DE item — including certain formation, dissolution, contribution, and distribution amounts — or any Part VI nonmonetary or less-than-full-consideration item. Related-party rules and exceptions live in the Instructions for Form 5472. Amounts are CPA work — no invented ledger here.

Per the live instructions, a reporting corporation generally must file when it had a reportable transaction with a foreign or domestic related party — with listed exceptions a CPA must apply (including certain Form 5471 / Form 8833 paths that do not cover foreign-owned U.S. DEs the same way). Reasonable-estimate and small-amount rules also appear in the instructions. Formation Lane invents no dollar ledger and does not decide whether a capital contribution or owner-paid state fee is reportable on your return.

How and when do you file Form 5472 (pro forma Form 1120)?

File Form 5472 with the reporting corporation’s income tax return by that return’s due date including extensions. Foreign-owned U.S. DEs attach Form 5472 to a pro forma Form 1120 (name, address, items B and E only) and use the dedicated fax or Ogden mail path — they cannot e-file. Confirm the live campus on IRS Instructions for Form 5472.

Use the IRS — not an SOS portal — for Form 5472 materials:

• IRS — Instructions for Form 5472 (pro forma 1120 labeling, dedicated fax 855-887-7737 / Ogden mail path, DE e-file ban — confirm live)
• IRS — About Form 5472
• IRS — Form 5472 PDF (download current revision from IRS.gov)
• IRS — Get an EIN
• IRS — Limited liability company (LLC) (classification neighbor)
• IRS — About Form 8832 · Form 8832 map
• Change LLC tax year / fiscal year (accounting-period neighbor — DE tax year generally rides the owner’s year or calendar year per the 5472 instructions)

Extension requests for foreign-owned U.S. DEs often use Form 7004 with Form 1120 coded and “Foreign-owned U.S. DE” written across the top — faxed or mailed to the same dedicated path by the regular due date excluding extensions — confirm live. Wind-down of the state entity is still a separate SOS desk: Dissolve or cancel an LLC.

What are the late-filing penalties — and who owns related desks?

Severe. The live Instructions for Form 5472 (12/2024) state a $25,000 penalty for failure to file when due and in the manner prescribed, with additional $25,000 amounts after IRS notice if the failure continues — plus possible criminal penalties. Confirm every figure on IRS.gov. Neighbor desks: Get an EIN, Form 8832, and fiscal-year maps. CPA owns notices and relief.

The live instructions (revised 12/2024; confirm current text) also treat a substantially incomplete Form 5472 as a failure to file, and describe additional $25,000 amounts that can apply after IRS notification if the failure continues for more than 90 days — with possible criminal penalties under cited Code sections. Record-maintenance requirements under the section 6038A regulations sit beside the filing duty. Notices, reasonable-cause arguments, and multi-year cleanup are CPA / counsel work — not a Formation Lane form.

Keep the filed Form 5472, pro forma Form 1120 (when used), fax/mail delivery proof, and supporting ledgers with the company books. Continue when it still applies: business checking hygiene, LLC bookkeeping that can support related-party amounts, state annual report calendar, estimated taxes, and the first-30-days desk list on After you form an LLC. Searchers often mix “foreign-owned LLC” with SOS “foreign LLC” registration — Foreign qualification · Certificate of authority · Close foreign qualification. If the state entity is ending: Dissolve or cancel an LLC · Cancel or deactivate an EIN.

Form 5472 FAQ

What is Form 5472?

IRS Form 5472 is an information return under sections 6038A and 6038C for reportable related-party transactions of a reporting corporation. A reporting corporation is generally a 25% foreign-owned U.S. corporation — including a foreign-owned U.S. disregarded entity — or a foreign corporation engaged in a U.S. trade or business. Confirm on live Instructions for Form 5472. CPA owns eligibility.

Who must file Form 5472 — including foreign-owned U.S. disregarded LLCs?

Often yes when the LLC is a foreign-owned U.S. disregarded entity (DE) with reportable related-party transactions. Per IRS instructions, a foreign-owned U.S. DE files Form 5472 attached to a pro forma Form 1120 by the Form 1120 due date (including extensions). Write “Foreign-owned U.S. DE” across the top. Classification neighbor: LLC entity classification election (Form 8832).

What is a reportable transaction on Form 5472?

A reportable transaction is any Part IV monetary category (sales, rents, loans, and similar), any Part V foreign-owned U.S. DE item — including certain formation, dissolution, contribution, and distribution amounts — or any Part VI nonmonetary or less-than-full-consideration item. Related-party rules and exceptions live in the Instructions for Form 5472. Amounts are CPA work — no invented ledger here.

How and when do you file Form 5472 (pro forma Form 1120)?

File Form 5472 with the reporting corporation’s income tax return by that return’s due date including extensions. Foreign-owned U.S. DEs attach Form 5472 to a pro forma Form 1120 (name, address, items B and E only) and use the dedicated fax or Ogden mail path — they cannot e-file. Confirm the live campus on IRS Instructions for Form 5472.

What are the late-filing penalties — and who owns related desks?

Severe. The live Instructions for Form 5472 (12/2024) state a $25,000 penalty for failure to file when due and in the manner prescribed, with additional $25,000 amounts after IRS notice if the failure continues — plus possible criminal penalties. Confirm every figure on IRS.gov. Neighbor desks: Get an EIN, Form 8832, and fiscal-year maps. CPA owns notices and relief.

Is Form 5472 the same as foreign qualification or a certificate of authority?

No. Form 5472 is a federal IRS information return. Foreign qualification / certificate of authority is a state SOS desk that authorizes an out-of-state LLC to do business in another state — Foreign qualification for an LLC · Foreign LLC certificate of authority · Withdraw or cancel a foreign LLC qualification. Completing one does not finish the other.

Is Form 5472 the same as getting or canceling an EIN?

No. An EIN is the entity’s federal taxpayer ID — first issue: Get an EIN; wind-down: Cancel or deactivate an EIN; responsible-party update: Change EIN responsible party. Form 5472 is a related-party information return that often rides a pro forma 1120 for foreign-owned U.S. DEs. Many foreign-owned DEs need an EIN before the 5472 package makes sense — still separate desks.

Does Formation Lane prepare or fax Form 5472 for you?

No. Formation Lane is a publisher. We map desks (confirm reporting-corporation / DE facts → EIN when needed → reportable-transaction inventory with a CPA → pro forma 1120 + Form 5472 package on the live IRS path → keep records). We do not prepare Form 5472, invent fees or tracking IDs, or fax/mail the package.

¿Prefieres leer en español? Cómo abrir una LLC en EE. UU. desde Latinoamérica (incluye el Formulario 5472).

What this page does not cover

• Invented SOS Form 5472 filings, Formation Lane fees, tracking IDs, or guaranteed IRS processing times.
• A claim that foreign qualification / certificate of authority finishes Form 5472 — Foreign qualification · Certificate of authority.
• First-time EIN issuance, responsible-party changes, or EIN deactivation — Get an EIN · Change EIN responsible party · Cancel or deactivate an EIN.
• Entity classification elections on Form 8832 (or S elections on Form 2553) — LLC entity classification election · LLC S corporation election.
• Tax-year / fiscal-year changes — Change LLC tax year / fiscal year.
• Which related-party amounts belong on Parts IV–VI, transfer-pricing support, or multi-year penalty abatement — CPA / counsel desks.
• FBAR, Form 8938, Form 5471, or other international information returns beyond pointing readers at IRS.gov when those facts apply.
• Preparing, faxing, or mailing Form 5472 / pro forma Form 1120 for you. Formation Lane is a publisher only.