Form 5472: Fax Number, Mailing Address and Why You Cannot E-File It

If you own a single-member US LLC from abroad, the IRS wants your Form 5472 and a pro forma Form 1120 in one specific place, and in one specific way. Sending them to the usual Form 1120 address, or trying to file them online, is an easy mistake to make, and a form that is not filed "in the manner prescribed" can still draw the $25,000 penalty.

In short:

• Fax: 855-887-7737, at 300 DPI or higher.
• Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201.
• E-file: not possible for a foreign-owned U.S. disregarded entity (DE). The IRS says so in the instructions.
• Write "Foreign-owned U.S. DE" across the top of the Form 1120 (and of the Form 7004 if you extend).
• Do not use the address printed in the Form 1120 instructions. Foreign-owned DEs have their own.

Who this page is for

This page is for the owner of a US LLC with one member who is not a US person. For US tax purposes the IRS calls such an LLC a foreign-owned U.S. DE. It pays no US corporate income tax, but it must file a pro forma Form 1120 with a Form 5472 attached for every year in which it had a reportable transaction with its owner. Putting money into the LLC, or taking it out, counts. The line-by-line guide shows what goes in each box. If your LLC has several owners, this page does not apply.

Where to send it

The Instructions for Form 5472 (Rev. 12-2024) give two ways to file for a foreign-owned U.S. DE:

1. Fax to 855-887-7737, scanned at 300 DPI or higher.

2. Mail to:

   Internal Revenue Service
   1973 Rulon White Blvd
   M/S 6112 Attn: PIN Unit
   Ogden, UT 84201

The instructions add that these filers "do not use the mailing addresses provided in the Instructions for Form 1120". If you copy the address from the Form 1120 instructions, your forms go to the wrong unit.

Why you cannot e-file it

The same instructions state: "If you are a foreign-owned U.S. DE, you cannot file Form 5472 electronically." An online tax program cannot e-file this packet for you: it has to go by fax or mail, and a preparer can send it that way on your behalf. The instructions' general e-file paragraph ("If you file your income tax return electronically...") applies to ordinary corporations, not to a foreign-owned U.S. DE.

What to put in the packet

• A pro forma Form 1120. Only the name and address of the LLC and items B (EIN) and E on the first page have to be completed. Write "Foreign-owned U.S. DE" across the top. The Form 1120 has a signature block (signature, date and title of an officer). The owner signs it, and we use the title "Sole Member".
• The Form 5472 with all the parts that apply.
• The tax year. The LLC uses the same tax year as its owner for US purposes or, if the owner has none, the calendar year.

Sending the Form 7004 extension

The IRS allows an automatic extension, requested on Form 7004. For a foreign-owned U.S. DE:

• File it by the regular due date of the return, which is April 15 for a calendar-year LLC.
• Enter the code for Form 1120 on line 1 of Form 7004 and write "Foreign-owned U.S. DE" across the top.
• Fax or mail it to the same fax number or address as above. Do not use the regular address from the Form 7004 instructions.

The extension moves the due date to October 15 for a calendar-year LLC. The deadline guide lists the dates.

What to keep as proof

Do not count on an acknowledgement from the IRS: for an extension, it only writes if the request is disallowed. Keep:

• the fax transmission report that shows the number, the date, the time and the number of pages, or the postal receipt if you mailed it;
• a complete copy of what you sent, signed.

If the IRS later claims it never received the forms, this is your evidence.

Mistakes to avoid

• Sending the forms to the Form 1120 address.
• Faxing below 300 DPI, which can make the scan unreadable.
• Forgetting to write "Foreign-owned U.S. DE" at the top.
• Filing the Form 7004 after April 15.
• Sending one form and keeping nothing.

When a year has already been missed

If you did not file in a previous year, the catch-up guide explains the steps, and the penalty abatement letter guide shows how to ask the IRS to remove the penalty.

Sources

• IRS, Instructions for Form 5472 (Rev. 12-2024): "When and Where To File", "Foreign-owned U.S. DEs", "Electronic Filing of Form 5472" and "Penalties".
• IRS, Instructions for Form 7004.