File IRS Form 5472 for your foreign-owned US LLC on time or late
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. Filing after the deadline? Add a reasonable-cause late filing statement. Missed a prior year? We cover 2023, 2024, and 2025.
Free to start — no credit card required until you're ready to fax.
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?
Late Form 5472 filing is supported
If your calendar-year filing deadline has already passed, you can still prepare and submit the packet through the same workflow. The filing includes Form 5472, the pro forma Form 1120, and an optional reasonable-cause statement for late filing.
The statement is editable, while the generated PDF automatically adds the company header, IRS greeting, closing, and signature block. That keeps the filing packet consistent without forcing you to format the letter manually.
What is included
How it works
Three steps from blank form to confirmed IRS delivery.
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.
Review the filing packet
We populate IRS Form 5472 and the pro forma Form 1120 with your data. If you are filing after the deadline, we also include a late-filing reasonable-cause statement in the packet.
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 for your records.
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.
Late filing statement support
After the April 15 U.S. deadline, you can add a reasonable-cause statement to the filing packet instead of building a separate letter by hand.
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-aware workflow
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.
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.
Sample fax confirmation receipt — you receive this after every successful transmission
File for $49. On-time or late.
No subscription. No hidden fees. Pay once per filing — everything included, including late-filing statement support when needed.
Complete filing package
Per tax year filing
Fill in your details for free. Payment unlocks the completed PDFs and IRS fax submission.
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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.
Can I still file Form 5472 after April 15?
Yes. You can still submit Form 5472 and the pro forma Form 1120 after the April 15 deadline for a calendar-year entity. Our workflow supports late filing and can add a reasonable-cause statement to the filing packet.
Does 5472filing include a reasonable-cause statement for late filing?
Yes. If you are filing late, the app can attach a late-filing reasonable-cause statement to the packet. Company details, greeting, footer, and signature are added automatically to the generated PDF.
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, with late-filing support if the deadline has already passed.