Foreign-owned LLC filing workflow

Guided Form 1120 + 5472 prep for foreign-owned disregarded entities

This app is tuned for the common case: one U.S. single-member LLC, one foreign owner, one Form 5472, and a pro forma Form 1120 cover sheet. You answer the interview once and download the filled PDFs at the end.

Gross reportable total

$0.00

Forms generated

Current step

1 / 7

Progress

Move in order. The export step assumes the earlier sections are complete.

43%

Filing reminders

Foreign-owned U.S. disregarded entities file a pro forma Form 1120 with Form 5472 attached. This workflow does not e-file.

Step 1

Filing profile

Tax year, return flags, and workflow scope.

Complete this step, then continue

Scope

Set the filing frame

Review the tax year and the filing flags that drive the pro forma Form 1120.

Tax year start

Enter the tax year start date, or if first filing use the date of incorporation.

Tax year end

The current 1120 template in this repo is the 2025 form.

Is this the first year this entity is filing Form 5472?

Is this the final return?

Did the entity name change during the year?

Did the entity address change during the year?

Use the IRS "$50,000 or less" notation when a 5472 amount is clearly under $50,000?

Structure

Tell the workflow how many parties to expect

This version supports one direct owner and one Form 5472 related party. You can still note an ultimate owner for the ownership attribution statement.

Is the related party the same person or entity as the direct foreign owner?

Is there a different ultimate indirect foreign owner to report?

The app assumes the common filing path described in the IRS 5472 instructions for a foreign-owned U.S. disregarded entity: one pro forma Form 1120 cover page, one related party, and printed or faxed filing rather than e-file.