Filing deadline: April 15, 2026 4 days left to file Form 5472 for Tax Year 2025.
Form 5472 & Form 1120 — Tax Years 2023, 2024 & 2025

File IRS Form 5472 for your foreign-owned US LLC

Skip the $500 CPA bill. Enter your LLC details, review prefilled Form 5472 and Form 1120, and fax them directly to the IRS — in under 30 minutes. Missed a prior year? We cover 2023, 2024, and 2025.

How it works

Free to start — no credit card required until you're ready to fax.

Forms filled for you
Cover sheet auto-generated
Faxed to IRS in one click
Proof of timely filing

What is a foreign-owned disregarded entity?

A disregarded entity is a US single-member LLC (SMLLC) where the IRS ignores the entity for income tax — the owner reports everything directly. But when the single member is a foreign person or foreign corporation, the IRS requires annual information reporting via Form 5472.

Because disregarded entities cannot e-file Form 5472 through the standard IRS system, the only accepted method is to attach it to a pro forma Form 1120 and submit the package by fax or mail to the IRS Ogden, UT service center.

Missing this filing carries a $25,000 penalty per form — one of the largest automatic penalties in the US tax code.

Who needs to file Form 5472?

US single-member LLC owned 25%+ by a foreign person
US single-member LLC owned by a foreign corporation
US LLC with reportable transactions with foreign related parties
Foreign corporations engaged in a US trade or business

How it works

Three steps from blank form to confirmed IRS delivery.

01

Enter your entity details

Provide your LLC name, EIN, foreign owner information, and reportable transaction data. The guided form walks you through every required field.

02

Review prefilled PDFs

We populate IRS Form 5472 and the pro forma Form 1120 with your data. Review both forms before submission — no surprises.

03

Fax directly to the IRS

Send your completed forms to the IRS fax number in one click. We transmit securely and provide a delivery confirmation — your proof of timely filing.

Everything you need to stay compliant

Guided Form 5472 prefill

Answer plain-English questions. We map your answers to the correct lines on Form 5472 — including Part IV reportable transactions and Part V monetary transactions.

Pro forma Form 1120 cover sheet

The IRS requires Form 5472 to be attached to a pro forma Form 1120. We generate this automatically — you don't need to understand corporate tax returns.

One-click IRS fax submission

We fax your forms directly to the IRS Ogden Service Center fax number using Telnyx. No need to find a fax machine or visit a UPS store.

Fax delivery confirmation

Receive a transmission report after your fax is sent. Keep it as proof of timely filing alongside your copies of the completed forms.

Deadline reminders

Form 5472 is due April 15 for calendar-year entities. Track your filing status and submission date within the dashboard.

Your data stays yours

Forms are generated in your browser and stored only in your account. We do not share or sell your entity or financial data.

Proof of filing

Get a timestamped fax delivery receipt

Every submission generates a fax transmission receipt confirming your forms were delivered to the IRS. It includes the transmission ID, the IRS fax number, the exact delivery timestamp, and the number of pages transmitted.

Keep this receipt alongside your filed forms. Under IRC Section 6038A, it constitutes proof of on-time filing and can be presented to the IRS in the event of any penalty assessment.

Transmission ID and Telnyx fax ID
Exact UTC delivery timestamp
IRS fax number confirmation
Page count of transmitted document
Sample IRS fax transmission receipt showing STATUS: DELIVERED with transmission details

Sample fax confirmation receipt — you receive this after every successful transmission

Simple, one-time pricing

File for $49. Avoid a $25,000 penalty.

No subscription. No hidden fees. Pay once per filing — everything included.

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Complete filing package

$49one-time

Per tax year filing

IRS Form 5472 PDF prefill
Pro forma Form 1120 cover sheet
One-click fax to IRS Ogden
Fax delivery confirmation
Saved draft in your account
Review before you pay

Fill in your details for free. Payment unlocks the completed PDFs and IRS fax submission.

Compare your options

Tax professional / CPA$500–$1,500+
5472filing.com$49
Late / missing filing penalty$25,000+

Why not a CPA?

Form 5472 for a disregarded entity with no US income is mechanical — there is no tax strategy involved. Our guided tool covers the same fields a CPA would fill in, at a fraction of the cost.

Frequently asked questions

About Form 5472, disregarded entities, and our service.

What is IRS Form 5472?

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 required by the IRS for any U.S. disregarded entity that is 25% or more foreign-owned. It reports transactions between the entity and its foreign owner or related parties.

What is a disregarded entity?

A disregarded entity is a business structure — most commonly a single-member LLC (SMLLC) — that the IRS treats as inseparable from its owner for federal income tax purposes. Foreign-owned single-member LLCs are classified as disregarded entities but are still required to file Form 5472 annually.

Why do I need Form 1120 alongside Form 5472?

The IRS requires foreign-owned disregarded entities to file a "pro forma" Form 1120 as a cover sheet for Form 5472. The 1120 is not a full corporate return — it only serves as the transmittal document. Both forms must be filed together.

What is the deadline for filing Form 5472?

Form 5472 (with the pro forma 1120) is due by the 15th day of the 4th month after the end of the tax year — April 15 for calendar-year entities. Extensions are available by filing Form 7004.

How does faxing to the IRS work?

Foreign-owned disregarded entities must file Form 5472 by fax or mail to a specific IRS address — not electronically through the standard e-file system. Our tool faxes your completed forms directly to the correct IRS number and provides a delivery confirmation.

What are the penalties for not filing Form 5472?

The IRS imposes a $25,000 penalty per Form 5472 for failure to file or for filing an incomplete form. Penalties can also apply for each month the violation continues after IRS notification.

What counts as a reportable transaction on Form 5472?

Reportable transactions include any monetary or non-monetary exchange between the disregarded entity and a foreign or domestic related party — including sales, loans, rents, royalties, compensation, and contributions of capital.

Can I file Form 5472 online?

No. The IRS does not accept electronic filing for Form 5472 from foreign-owned disregarded entities through the standard e-file system. The only accepted methods are fax or mail to the IRS Ogden Service Center. Our tool faxes your completed forms directly to the IRS on your behalf.

What is the IRS fax number for Form 5472?

Foreign-owned disregarded entities submit Form 5472 (with the pro forma Form 1120) by fax to the IRS Ogden Service Center. Our tool automatically sends your forms to the correct IRS fax number — you don't need to look it up or operate a fax machine.

Do I need to file Form 5472 if my LLC had no transactions?

Possibly. Even if your LLC had no income or expenses, certain events — such as the formation of the LLC, a capital contribution from the foreign owner, or dissolution — are considered reportable transactions and require Form 5472. When in doubt, filing is safer than the $25,000 penalty for non-filing.

Ready to file Form 5472?

Open the dashboard, enter your entity's details, and have your forms faxed to the IRS in under 30 minutes.

Not tax or legal advice. 5472filing.com is a PDF prefill and fax transmission service only. We do not provide tax advice, legal advice, or accounting services. We are not a licensed tax professional, CPA, or attorney. The information on this site is for general informational purposes only and does not constitute professional guidance. Please consult a qualified tax professional for advice specific to your situation. Filing requirements vary and this tool may not cover all scenarios.