File IRS Form 5472
Without the Headache

Any US LLC that is 25% or more owned by a foreign person or entity must file Form 5472. This includes single-member LLCs (disregarded entities) owned by non-US citizens or non-US residents. Even if the LLC had no income, if it was formed or active during the tax year, Form 5472 is required.

A reportable transaction is any exchange of money, property, or services between the foreign-owned LLC and its foreign owner (or related parties). This includes capital contributions from the owner to the LLC, distributions from the LLC to the owner, loans between the LLC and the owner, payments for services, rent, royalties, and more.

The IRS imposes a $25,000 penalty for each year a required Form 5472 is not filed, filed late, or filed incorrectly. If the failure continues for more than 90 days after the IRS sends a notice, an additional $25,000 penalty is imposed for each 30-day period the failure continues. There is no maximum cap.

Yes. The filing requirement is based on foreign ownership, not on whether the LLC earned any income. Even if your LLC made zero revenue and had zero expenses, you still must file Form 5472 (with a pro-forma Form 1120) if it was a foreign-owned US LLC during the tax year.

Yes — we pre-fill both forms for you. The IRS requires Form 5472 to be attached to a pro-forma Form 1120 for foreign-owned single-member LLCs, since these LLCs are treated as disregarded entities and don't file a standalone corporate return. We generate both documents together as a single, ready-to-sign PDF packet — in the exact order and format the IRS expects. You don't need to worry about assembling anything yourself.

Form 5472 (attached to the pro-forma Form 1120) is due by April 15 each year for the prior calendar year. You can request a 6-month extension to October 15 by filing Form 7004. Our service will remind you of upcoming deadlines.

Yes. You can generate forms for any prior year you missed. It's always better to voluntarily come into compliance before the IRS contacts you — each missed year carries its own $25,000 penalty.

Yes — with our $9.99 File plan. Once you've reviewed your pre-filled forms, we fax the completed Form 5472 and pro-forma Form 1120 directly to the IRS on your behalf. On the free plan, you download the ready-to-sign PDF and submit it yourself.

The Free plan lets you fill in your LLC details, generate your pre-filled Form 5472 and pro-forma Form 1120, and download the complete PDF — forever free, no credit card needed. The $9.99 File plan (per LLC, per year) adds three things: we fax your completed forms directly to the IRS for you, we securely save your information so you don't have to re-enter it next year, and we send you a timely reminder when your next filing is due.

You'll need: your LLC's legal name, EIN (Employer Identification Number), US address, your name and foreign address, your country of tax residence, and details of any reportable transactions (amounts contributed, distributed, loaned, or paid between you and the LLC). Our guided questions walk you through each item in plain English.