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What is Form 5472? Definition for foreign-owned US LLCs

Form 5472 in plain language: who files it, what it reports, when it is due and what happens if it is missed, for founders who own a US LLC from abroad.

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

Form 5472 is an information return. It does not compute any tax. It tells the IRS who owns a US company from abroad and what money moved between the company and the people or companies related to it.

Who files it

Since 2017, a US single-member LLC owned by a foreign person (a foreign-owned U.S. DE) files Form 5472 for every tax year in which it had a reportable transaction with its owner or another related party. Money you put into the LLC to start it, or take out of it, counts.

How it is filed

  • It is attached to a pro forma Form 1120, with "Foreign-owned U.S. DE" written at the top.
  • It cannot be e-filed: the packet goes by fax (855-887-7737) or by mail to the IRS PIN Unit in Ogden, Utah.
  • It is due on April 15 for a calendar year, or October 15 with Form 7004.

What a missed filing costs

The Instructions for Form 5472 set a $25,000 penalty for each failure, plus $25,000 per 30-day period if it continues more than 90 days after an IRS notice. A "substantially incomplete" form counts as not filed. Our penalty calculator shows the maximum for your case.

For every line of the form, see the Form 5472 line-by-line guide.

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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.