What is an FTIN on Form 5472?
FTIN defined: what to enter on Form 5472 lines 4b(3) and 8b(3), what to write if you have none, and how it differs from a reference ID.
An FTIN is the taxpayer identification number issued by your country of tax residence. In France, for example, it is the 13-digit numéro fiscal shown on your tax notices.
On Form 5472
- Line 4b(3) (Part II, the 25% foreign shareholder) and line 8b(3) (Part III, the related party) ask for it.
- The Instructions for Form 5472 require a foreign-owned U.S. DE to enter its owner's FTIN. If the owner has none, write "None" or "N/A".
- Use the same identifiers every year.
FTIN or reference ID?
The reference ID number (line 4b(2)) is a different thing: an identifier you create yourself, letters and digits only, no spaces, 50 characters at most. For a foreign-owned LLC, the instructions say you "can" enter one: it is optional, while the FTIN is the identifier the IRS expects.
If you also have an ITIN, it goes on line 4b(1).
Go further
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 guideMissed 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 guideThis 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.