Where do I start if I don't know what applies?
With the $149 Diagnostic: five written assessments, delivered within 24 to 48 hours after we receive your documents. The $149 is credited toward your filing if you order within 30 days.
Who prepares my file?
Amel Ouchene, founder of Melya, an IRS PTIN holder. She is not a CPA, an enrolled agent or a lawyer, and Melya does not represent you before the IRS. We work in writing, in French or English.
What if I change my mind after paying?
If you cancel before we start work on your file, we refund the full amount. After that, we refund the amount paid minus the value of the work already done, which we explain in writing. A filing already sent to the IRS and a Diagnostic already delivered are not refundable. The details are in our refund policy.
Do the prices include state fees?
No. When there are any, state fees are extra: for example $60 to dissolve a Wyoming LLC, or $220 plus the annual tax due for Delaware. They are confirmed before filing.
My LLC had no income: do I still have to file anything?
Maybe. The IRS test is not income but whether there was a reportable transaction with a related party. For a single-member LLC owned by a foreign person, contributions to the LLC and distributions it makes count. The instructions exempt you from filing if there was no reportable transaction.
Can I file Form 5472 online?
No. According to the IRS instructions (Rev. 12-2024), a foreign-owned US disregarded entity cannot e-file Form 5472. It is filed by fax (300 DPI or higher) to 855-887-7737 or by mail to Ogden, attached to a pro forma Form 1120. We prepare the file, you sign, we send it.
What is the penalty if I don't file?
The IRS can assess $25,000 per form not filed by the due date or not filed in the prescribed manner. If the failure continues more than 90 days after IRS notification, another $25,000 can apply for each 30-day period. We do not promise penalty relief.
What is the deadline, and how do I get more time?
Form 5472 is due on the same date as the pro forma Form 1120 it is attached to, generally April 15 for a calendar year. Form 7004, filed before that date, generally gives six more months. It is included when we prepare your Form 5472.
Is the proof of transmission a confirmation from the IRS?
No. The transmission report shows what was sent and when. It does not prove that the IRS accepted the file.
I received an IRS letter. What should I do?
Keep it and note the deadline shown. Write to us before that date: we tell you in writing whether Melya can help. We do not represent you before the IRS.
What does Melya offer?
Fixed-price services for foreign owners of a US LLC: annual filing (Form 5472 and pro forma 1120), late years, Diagnostic, bank forms (W-8BEN), ITIN application, LLC formation and closure, and a written opinion if you receive an IRS letter.
