Form 5472 IRS fax number and mailing address

The IRS fax number for Form 5472 is +1-855-887-7737 — the Ogden Service Center PIN Unit, which handles all Form 5472 and pro forma Form 1120 submissions from foreign-owned disregarded LLCs. Paper mail is also accepted. E-filing is not available for this entity type.

Complete filing contact details

What to fax to +1-855-887-7737

The IRS Ogden PIN Unit accepts the Form 5472 package as a single fax transmission:

1. Pro forma Form 1120 — the cover sheet (identifying fields only, marked "Foreign-Owned U.S. DE" at the top). See pro forma 1120 guide.
2. Form 5472 — Parts I (entity), II (foreign owner), and IV (reportable transactions) at minimum.
3. Part V supporting statement — itemized list of individual reportable transactions if any.
4. DIIRSP cover letter + reasonable-cause statement — only for late/catch-up filings. Current-year filings don't need these.

When to send it

• Deadline: the package must be received at Ogden by April 15 for calendar-year LLCs. The IRS uses the Ogden machine's receive timestamp as your filing date — not the date you clicked send.
• Time zone: the Ogden fax line accepts transmissions 24/7. A fax received at 11:59 PM Mountain Time on April 15 is on time. A fax received at 12:01 AM on April 16 is late.
• Six-month extension: file Form 7004 with the IRS by April 15 to move the deadline to October 15. See deadlines guide.

What a successful fax looks like

When you (or Snapfile) fax to +1-855-887-7737, the fax carrier returns a transmission receipt showing the destination number, date, time, and page count. This is your contemporaneous proof of filing — the IRS doesn't issue a separate acknowledgment for faxed Form 5472 submissions. Retain the transmission receipt with your tax records for at least 7 years.

Why fax and not e-file?

The IRS e-file system doesn't support Form 5472 for foreign-owned disregarded LLCs. The form was originally designed for US corporations with different e-file infrastructure, and the 2017 regulatory extension to disregarded entities didn't include an e-file pathway. The IRS accepts paper/fax only.

Snapfile handles the fax automatically — you sign the PDF, we transmit it to +1-855-887-7737, and email you the Telnyx transmission receipt as proof. File for $89 — fax included.