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What is a foreign-owned U.S. DE? Definition

Foreign-owned U.S. DE (disregarded entity) defined: which LLCs it covers, why it files Form 5472 with a pro forma 1120, and what to write on the forms.

Amel Ouchene, IRS PTIN holder and CPA Candidate. October 19, 2026, 2 min read

Foreign-owned U.S. DE is the IRS name for a US disregarded entity that is wholly owned, directly or indirectly, by a foreign person. In practice: a single-member LLC formed in a US state and owned by someone who is neither a US citizen nor a US resident.

Why the label matters

Regulations section 1.6038A-1 treats such an entity as a domestic corporation for the purposes of section 6038A. That is the reason it files Form 5472, attached to a pro forma Form 1120, even though it pays no corporate tax.

Where the words appear

  • At the top of the pro forma Form 1120: "Foreign-owned U.S. DE".
  • On Form 5472, Part I, line 3: the box for a foreign-owned U.S. DE, which must be checked.
  • At the top of Form 7004 when you request an extension.

The Instructions for Form 5472 cover these entities in a dedicated section.

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Go further

24 min read

Form 5472 Line-by-Line Guide for Foreign-Owned US LLCs

Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.

Read the guide23 min read

Missed Form 5472 for Past Years? Step-by-Step Catch-Up Guide

Missed Form 5472 filings? Discover how to catch up on late Form 5472 filing, prepare pro forma Form 1120, submit reasonable cause, and handle IRS penalties.

Read the guide

This article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.