# Form5472Filing — Full Site Content > Pre-fill IRS Form 5472 and pro-forma Form 1120 for foreign-owned US single-member LLCs. Avoid $25,000 IRS penalties. Free to fill & download. $9.99 to file. ## About This Service Form5472Filing (form5472filing.com) is a document preparation web service. We help foreign nationals who own US LLCs stay compliant with IRS annual reporting requirements by pre-filling IRS Form 5472 and the accompanying pro-forma Form 1120 on their behalf. **Disclaimer:** Form5472Filing is a document preparation service, not a law firm, CPA firm, enrolled agent, or registered tax preparer. We do not provide legal or tax advice. Users should consult a qualified tax professional for advice specific to their situation. --- ## What Is IRS Form 5472? IRS Form 5472 ("Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business") is an annual information return required by the Internal Revenue Service under IRC sections 6038A and 6038C. **Who must file:** - Any US LLC that is 25% or more owned by a foreign person or foreign entity - Single-member LLCs (treated as disregarded entities) owned by non-US citizens or non-US residents - Foreign nationals with US e-commerce, SaaS, Amazon FBA, Shopify, or holding company LLCs - Non-resident aliens operating through a US disregarded entity - Foreign nationals who formed a US LLC via Stripe Atlas, Firstbase, Northwest, or similar services **Key facts:** - Filing is required even if the LLC had zero income or zero transactions - Form 5472 must be attached to a pro-forma (dummy) Form 1120 for disregarded entities - Deadline: April 15 each year (October 15 with a Form 7004 extension) - Penalty for failure to file: $25,000 minimum per violation, per year, with no cap - Additional $25,000 penalty for each 30-day period after 90 days of non-compliance following an IRS notice - The IRS fax number for foreign-owned US disregarded entities is: 855-887-7737 - The IRS mailing address is: 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201 **What gets reported (reportable transactions):** - Capital contributions from the foreign owner to the LLC - Distributions from the LLC to the foreign owner - Loans between the LLC and the foreign owner - Payments for services, rent, royalties, or intangible property - Any other exchange of money, property, or services between the LLC and related foreign parties --- ## What Is a Pro-Forma Form 1120? Single-member LLCs are disregarded entities for US tax purposes — they do not file a standalone corporate tax return. However, the IRS requires Form 5472 to be physically attached to a pro-forma (placeholder) Form 1120 when submitted. This pro-forma 1120 is not a full corporate return; it contains only the LLC name, address, and items B and E on page 1. "Foreign-owned U.S. DE" must be written across the top. Form5472Filing generates both Form 5472 and the pro-forma Form 1120 together as a single, correctly ordered, ready-to-sign PDF packet. --- ## How the Service Works 1. **Answer plain-English questions** — LLC name, EIN, your country of residence, foreign address, and details of any reportable transactions during the year. 2. **We pre-fill your forms** — Our system maps your answers to the correct lines on Form 5472 and generates the pro-forma Form 1120 in IRS-required format. 3. **Download or file** — On the Free plan, download the ready-to-sign PDF and submit yourself. On the Pro plan, we fax it directly to the IRS on your behalf. Average completion time: approximately 3 minutes. --- ## Pricing ### Free — $0 forever - Form 5472 pre-filled - Pro-forma Form 1120 included - Complete PDF download - Unlimited reportable transactions - No credit card required ### Pro — $9.99 per LLC per year - Everything in Free, and: - We fax your forms directly to the IRS - Annual filing reminder before deadline - Info saved securely & pre-filled again next year automatically - Prior-year catch-up filing support - Amendment support if anything changes - Priority email support ### Agency — Custom pricing - Volume discounts on filings - White-label PDF output - API access (coming soon) - Dedicated account manager - SLA-backed support - Contact: hello@form5472filing.com --- ## Frequently Asked Questions **Who is required to file IRS Form 5472?** 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. **What is a reportable transaction on Form 5472?** 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, distributions, loans, payments for services, rent, royalties, and more. **What is the penalty for not filing Form 5472?** 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 an IRS notice, an additional $25,000 penalty applies for each 30-day period. There is no maximum cap. **Do I need to file if my LLC had zero income?** Yes. The filing requirement is based on foreign ownership, not income. Even with zero revenue and zero expenses, you must file Form 5472 if your LLC was a foreign-owned US LLC during the tax year. **Do you pre-fill both Form 5472 and the pro-forma Form 1120?** Yes — we pre-fill both forms. The IRS requires Form 5472 to be attached to a pro-forma Form 1120 for foreign-owned single-member LLCs. We generate both documents together as a single, ready-to-sign PDF packet in the exact order and format the IRS expects. **When is Form 5472 due?** April 15 each year for the prior calendar year. A 6-month extension to October 15 is available by filing Form 7004. **Can I use this service if I'm behind on multiple years?** Yes. You can generate forms for any prior year you missed. Each missed year carries its own $25,000 penalty, so it's always better to come into compliance voluntarily. **Does your service file the form with the IRS for me?** Yes — with the $9.99 Pro plan. We fax your completed Form 5472 and pro-forma Form 1120 directly to the IRS on your behalf. On the free plan, you download the PDF and submit it yourself. **What is the difference between the Free plan and the $9.99 Pro plan?** 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 Pro plan (per LLC, per year) adds: we fax your forms to the IRS, save your info, pre-fill next year automatically, and send a timely annual reminder. **What information do I need?** LLC legal name, EIN, US address, your name and foreign address, country of tax residence, and details of any reportable transactions during the year. **Where does the IRS want Form 5472 sent?** Foreign-owned US disregarded entities must fax (855-887-7737) or mail to: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201. Do not use the standard Form 1120 mailing address. --- ## Legal - Privacy Policy: https://form5472filing.com/privacy — We do not sell user data. - Terms of Service: https://form5472filing.com/terms — Document preparation service only, not a CPA or law firm. --- ## Contact - Website: https://form5472filing.com - Email: hello@form5472filing.com - Privacy: privacy@form5472filing.com - Legal: legal@form5472filing.com - Sitemap: https://form5472filing.com/sitemap-index.xml