IRS Annual Filing — Foreign-Owned LLCs

Form 5472 + Pro-Forma 1120 — Filed Correctly, Every Year

Every foreign-owned single-member LLC must file Form 5472 with a pro-forma Form 1120 every year — even with zero income. Miss it, and the penalty starts at $25,000 per form, per year. We prepare and file the complete package for you.

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Required even at $0 income $25,000 penalty if missed Filed by fax/mail to the IRS

What gets filed for you

One complete IRS package — nothing left half-done.

Pro-forma Form 1120Cover return prepared exactly as the IRS requires for a foreign-owned disregarded entity.
Form 5472 — all partsOwner details and every reportable transaction, reported in full.
Filing by fax or mail to OgdenSent through the channel this filing requires, with proof kept for you.
Deadline tracked for youApril 15 filing, or Form 7004 extension to October 15.

Get Price on WhatsApp

No prices online — tell us your tax year on WhatsApp.

Deadline

April 15

October 15 with a Form 7004 extension

Penalty if missed

$25,000+

Per form, per year — plus continuation penalties

Zero income?

Still required

Applies even if the LLC was dormant all year

Filing method

Fax or mail

To the IRS centre in Ogden, Utah — no e-file

Who Must File

Who needs Form 5472?

Since 2017, the IRS treats a foreign-owned single-member LLC as a corporation for this reporting rule. If any of these describe you, the filing is not optional.

Foreign-owned single-member LLC

You live outside the US and own 100% of a US LLC in any state. Your LLC is a disregarded entity, but for Form 5472 it must file every year with a pro-forma 1120, reporting the money that moved between you and the company.

US corporation, 25%+ foreign-owned

If a foreign person or company owns 25% or more of a US corporation, the corporation files Form 5472 alongside its Form 1120 for transactions with related parties — shareholders, sister companies and other connected entities.

Zero-activity and dormant LLCs

No sales, no clients, no activity at all — the filing is still due. Forming the LLC, funding its bank account, or paying its fees from your own pocket: each is a reportable transaction. Most “dormant” LLCs owe this form every year.

The Service

What’s included in our Form 5472 filing

An incomplete Form 5472 is penalised the same as a missing one. We cover the complete package, checked line by line.

Pro-forma Form 1120 prepared

The cover return completed with your LLC’s name, EIN and address, marked “Foreign-owned U.S. DE” as the IRS requires.

Form 5472 — all parts completed

Reporting-entity details, the foreign shareholder section, and every applicable part filled in — no blank sections.

Reportable transactions reported

Contributions, distributions, loans, sales, rents, royalties, interest and service payments between you and your LLC — reported with correct amounts.

Filed by fax or mail to Ogden

This return cannot be e-filed. We submit it to the IRS processing centre in Ogden, Utah through the accepted channel.

Proof of filing for your records

A copy of everything filed, plus the fax confirmation or mailing receipt — your evidence of timely filing.

Late years & reasonable-cause help

Missed a year? We prepare the delinquent filing and, where justified, a reasonable-cause statement for the IRS.

Process

How it works

Four steps, handled remotely. You never deal with IRS forms or fax numbers yourself.

Message us on WhatsApp

Tell us your LLC’s state, formation date and tax year. We confirm the filing applies to you and give you the price first.

Share your basic records

Send your EIN letter, formation documents and a list of money moved between you and the LLC. Bank statements are usually enough.

We prepare both forms

We complete both forms, reconcile your contributions and distributions, and send you a summary to confirm.

Filed, with proof

We fax or mail the package to the IRS in Ogden and send you the filed copies plus confirmation.

The Risk

The $25,000 penalty — how it actually works

Form 5472 carries one of the heaviest information-return penalties in US tax law — even when no tax is owed.

Situation	What the IRS can assess
Form 5472 not filed for a year	$25,000 per form, per year
Filed late, without an extension	$25,000 per form, per year
Filed substantially incomplete	$25,000 per form, per year
Still unfiled 30 days after IRS notice	Another $25,000 per 30-day period
Required records not kept	$25,000 penalty can also apply

Already late? Act before the IRS writes to you.

If a previous year was missed, file voluntarily with a reasonable-cause statement explaining the delay — reliance on an advisor or a genuine misunderstanding of the rule, for example. Penalties are far harder to remove once assessed. Message us on WhatsApp and we will tell you honestly how many years need filing.

Common Questions

Form 5472 questions, answered

I had zero income — do I still have to file Form 5472?

Yes. If you are a foreign owner of a US single-member LLC, Form 5472 with a pro-forma Form 1120 is required every year the LLC exists — even with zero income and zero sales. Putting your own money into the LLC, or paying its expenses, already counts as a reportable transaction, and missing the filing carries the same $25,000 penalty.

What is a pro-forma Form 1120?

A pro-forma Form 1120 is a simplified corporate return used only as a cover sheet for Form 5472. Only the identifying section is completed — company name, EIN and address — with “Foreign-owned U.S. DE” written across the top of page 1. The income and tax sections stay blank, because a disregarded LLC pays no corporate tax. Form 5472 cannot be filed on its own.

What is the deadline, and can I extend it?

For calendar-year LLCs, the filing is due April 15 each year. An automatic six-month extension to October 15 is available by filing Form 7004 before the April deadline — we can file it for you. Fiscal-year LLCs are due on the 15th day of the fourth month after the year ends.

What happens if I file late or incomplete?

The penalty starts at $25,000 per form, per year — for late filing, non-filing, or a substantially incomplete form. If the failure continues after the IRS sends notice, a further $25,000 applies for each additional 30-day period. It is assessed even when no tax is owed.

Can Form 5472 be e-filed?

No — not for a foreign-owned disregarded LLC. This filing must be sent to the IRS processing centre in Ogden, Utah by fax or by mail. We file it through the accepted channel for your case, and we keep the fax confirmation or mailing receipt as your proof of timely filing.

I missed a previous year — can you still help?

Yes. File the missing year as soon as possible — do not wait for the IRS to contact you. We prepare the delinquent forms and, where the facts support it, attach a reasonable-cause statement. Acting voluntarily, before an IRS notice arrives, gives you the strongest position for penalty relief.

Don’t risk a $25,000 penalty over a form.

Tell us your tax year on WhatsApp. We’ll confirm your deadline, give you the price, and file — correctly and on time.

File My Form 5472 on WhatsApp