No-fluff Form 5472 guides.
Written for founders who don't have time to read the IRS instructions. If you can read these in a coffee break, we've done our job.
- LLC setup6 min
How to get an EIN for your US LLC without an SSN
The full SS-4 workaround for non-resident owners — what to write in field 7b, how to fax it, and how long it really takes.
Read guide - Filing basics7 min
What counts as a reportable transaction on Form 5472
A plain-English list of what the IRS wants disclosed in Part IV — including the categories most non-US founders miss.
Read guide - Late filings8 min
The $25,000 Form 5472 penalty, decoded
Where the number comes from (IRC §6038A), when the IRS actually assesses it, and the three ways to avoid or reduce it.
Read guide - Filing basics5 min
Do you need to file Form 5472 if your LLC made no money?
Yes — and here's exactly why. The IRS treats your initial capital contribution as a reportable transaction, so zero revenue is not zero filing.
Read guide - Filing basics3 min
Form 5472 IRS fax number and mailing address
The IRS fax number for Form 5472 is +1-855-887-7737 (Ogden PIN Unit). Paper mail goes to 1973 Rulon White Blvd., M/S 6112, Ogden, UT 84201. E-filing is not available for foreign-owned disregarded LLCs.
Read guide - Filing basics5 min
What is a pro forma Form 1120? (And why your LLC has to file one)
Foreign-owned disregarded LLCs can't file Form 5472 on its own — the IRS requires it attached to a mostly-blank Form 1120. This guide explains why, what to fill in, and what to leave blank.
Read guide - Filing basics5 min
Snapfile vs other Form 5472 filing services — comparison
How Snapfile ($89 + fax) compares against 5472Direct ($199 + $49 fax), Form5472.online ($399), Simple5472 ($179), and hiring a US CPA ($500–$2,000) for a foreign-owned single-member LLC.
Read guide - State guides5 min
New Mexico LLC Form 5472 filing guide
New Mexico LLCs are free to form and have no annual report. But foreign-owned NM single-member LLCs still owe Form 5472 to the IRS. Here's how the state's no-fee advantage interacts with the federal obligation.
Read guide - State guides6 min
Delaware LLC Form 5472 filing guide
Delaware LLCs owned by foreign founders still owe Form 5472 to the IRS every year. Here's what that requires, how it differs from Delaware's own franchise-tax filing, and what it costs.
Read guide - State guides6 min
Wyoming LLC Form 5472 filing guide
Wyoming is the most popular US LLC state for foreign founders. Here's what Form 5472 looks like for Wyoming LLCs — what you file, when, and why Wyoming's tax advantages don't waive the IRS obligation.
Read guide - Foreign founders6 min
Form 5472 for German founders of US LLCs
German residents owning a US LLC must file Form 5472 with the IRS annually, separate from any German tax obligations. The Germany-US tax treaty doesn't waive it.
Read guide - Foreign founders6 min
Form 5472 for Canadian founders of US LLCs
Canadian residents who own a US single-member LLC face Form 5472 filings with the IRS each year. The Canada-US tax treaty doesn't waive the obligation — this guide explains what you owe.
Read guide - Foreign founders6 min
Form 5472 for Hong Kong founders of US LLCs
HK-resident owners of US LLCs owe Form 5472 to the IRS each year. Offshore profits exemption in HK doesn't waive the US information return — here's what you actually owe and where.
Read guide - Foreign founders7 min
Form 5472 for Indian founders of US LLCs
How Indian tax residents report their US LLC to both the IRS (Form 5472) and the Indian Income Tax Department — and how the India-US tax treaty affects neither obligation.
Read guide - Foreign founders7 min
Form 5472 for UK founders of US LLCs
How HMRC residency, UK self-assessment, and the US-UK tax treaty interact with the Form 5472 obligations of a foreign-owned US single-member LLC.
Read guide - LLC setup7 min
Single-member vs multi-member LLC: what changes for foreign owners
Adding a second owner flips the LLC from a disregarded entity to a partnership — Form 5472 stops, Form 1065 + Schedule K-1 + 1042 withholding start. Read this before you add a co-founder.
Read guide - Foreign founders9 min
The foreign-owned US LLC tax filing checklist
Everything a non-US owner of a single-member US LLC has to file in a given year — federal, state, FBAR, BOI — on one page, with what each one is and isn't.
Read guide - Filing basics6 min
Form 5472 deadlines and extensions
The April 15 deadline, the automatic six-month Form 7004 extension, and the date that actually matters when the IRS counts a fax as 'on time'.
Read guide - LLC setup8 min
Wyoming vs Delaware LLC for non-US founders
Forming the LLC is the easy part. Picking the right state for a non-US owner changes your filing obligations, your privacy, and your annual fees.
Read guide - Filing basics6 min
Form 5472 vs Form 1040-NR: what foreign LLC owners actually need
The two forms get confused constantly. Here's which one you owe, when, and what happens if you file the wrong one.
Read guide - Late filings9 min
How to catch up on missed Form 5472 filings (DIIRSP)
The IRS's official catch-up program for foreign-owned LLCs, step by step. What it covers, what it doesn't, and what to attach.
Read guide - Late filings7 min
What happens if you miss the Form 5472 deadline
The $25,000 penalty, how the IRS actually enforces it, and the catch-up path that almost always avoids it.
Read guide
Key terms, defined
- Form 5472
- Form 5472 is the IRS information return that a US corporation or US LLC must file when it is at least 25% foreign-owned and had a reportable transaction with a related party during the year. For foreign-owned US single-member LLCs (which are treated as disregarded entities), it is filed annually as an attachment to a pro forma Form 1120. The penalty for failure to file is $25,000 per form, per year (IRS, IRC §6038A).
- Pro forma Form 1120
- A pro forma Form 1120 is a mostly-blank US corporate tax return that serves as the cover sheet for Form 5472. Foreign-owned disregarded LLCs cannot file Form 5472 on its own — the IRS requires it to be attached to a Form 1120, even when the LLC has no income (IRS, Form 5472 instructions).
- Disregarded entity
- A disregarded entity is a US business that the IRS treats as separate from its owner only for liability purposes, not for tax. A single-member LLC owned by a foreign person is a disregarded entity by default — its income flows to the owner as a foreign person, but the LLC still has its own US filing obligations, most notably Form 5472.
- DIIRSP
- DIIRSP — the Delinquent International Information Return Submission Procedure — is the IRS's published catch-up path for foreign-owned LLCs and others to file missed Form 5472 and related international information returns without penalty, provided a reasonable-cause statement is attached and the IRS has not yet contacted the filer about the missing returns (IRS).
- IRC §6038A
- Internal Revenue Code §6038A is the statutory authority that requires foreign-owned US corporations (and, by regulation, disregarded LLCs) to maintain records and file Form 5472 each year. Subsection (d) sets the $25,000 per-form penalty for failure to file or to maintain records.
Statutory references are general statements of the rule. Verify your specific situation against current IRS guidance.