Form 5472 and the pro forma 1120, line by line.
For foreign owners of a single-member US LLC. Answer four short steps, then copy each value onto the IRS forms.
This return is due Thursday, April 15, 2027. A missed or substantially incomplete Form 5472 carries a $25,000 penalty.
Your filing packet
Filled IRS PDFs in page order with the fax cover, $39.95 per tax year.
The LLC
The reporting corporation on Form 5472, Part I, and the name block of the pro forma 1120.
The owner
The direct 25% foreign shareholder in Part II and the related party in Part III. For a single-member LLC this is the same person.
The tax year
A foreign-owned U.S. DE uses its owner's U.S. tax year, or the calendar year when the owner has no U.S. filing requirement. This builder covers calendar years.
Money between the LLC and the owner
List every amount the owner paid for the LLC or put into it, and every amount the LLC paid or lent back. Paying the LLC's formation fee or agent fee from a personal card counts as a contribution.
Ten minutes, once a year.
Read the example
The packet above is filled in for a sample Wyoming LLC. It shows what each line needs.
Put in your answers
Edit four short steps: the LLC, the owner, the tax year and the money that moved. The packet updates as you type.
Copy, review, fax
Save or copy the packet. Copy each value onto the IRS forms, have a CPA check them, and fax them to the number on the cover sheet.
The field sheets are free.
The paid plan will fill the official IRS PDFs for you. It is not open yet.
Free
- Pro forma 1120 and Form 5472 field sheets
- Part V statement and fax cover sheet
- Pre-filing checklist with due dates
- Download or copy the packet
Recommended
Filled IRS PDFs
- Everything in Free
- Form 1120 and Form 5472 PDFs filled from your answers
- One fax-ready file in page order with the cover sheet
Not available yet.
Short answers.
Is this tax advice?
No. Quietfile 5472 organizes your answers into the fields the IRS instructions describe. It does not review your situation. Have a CPA or enrolled agent review the packet before you file.
Do I need an ITIN?
Not for Form 5472 itself. Line 4b(1) asks for the owner's U.S. identifying number "if any". When that line is blank, the instructions require a reference ID number on line 4b(2) instead. A reference ID is letters and numbers only, no spaces or special characters, up to 50 characters.
Why file anything if the LLC earned nothing?
A foreign-owned U.S. DE has no income tax return requirement, but it must file a pro forma Form 1120 with Form 5472 attached when it has a reportable transaction. Contributions from the owner, including formation costs, are reportable in Part V.
Can I e-file it?
No. The Form 5472 instructions say a foreign-owned U.S. DE cannot file electronically. Fax it at 300 DPI or higher to 855-887-7737, or mail it to the Ogden address on the checklist.
What happens if I miss the date?
The IRS assesses a $25,000 penalty for failing to file Form 5472 when due and in the manner prescribed. Another $25,000 applies for each 30-day period the failure continues more than 90 days after the IRS mails a notice.
What does the page keep?
Your answers stay in this browser so you can come back. The FTIN and SSN or ITIN are never stored. Clear everything with Start blank.
Rules as of November 13, 2026
Field labels and line numbers come from Form 5472 (Rev. December 2023) and its instructions (Rev. December 2024), and from the 2025 Form 1120 page 1. Use the form revision for the year you file. Due dates move to the next business day when they fall on a Saturday, Sunday or legal holiday. This page counts federal holidays and Emancipation Day in Washington, D.C. Pages opened:
- IRS, Instructions for Form 5472 (12/2024): foreign-owned U.S. DE filing, pro forma 1120 fields, fax 855-887-7737, Ogden address, Form 7004, $25,000 penalty, lines 1c, 1f, 1j, 4b(1)–4b(3), Part V, lines 43a–43b(2).
- IRS, Form 5472 (Rev. December 2023): line captions for Parts I to VII.
- IRS, Instructions for Form 1120: due date, dissolved corporations, next business day, Item B, Item D, Item E, Principal Business Activity Codes.
- IRS, Form 1120 (2025): page 1 captions for items A to E.
- IRS, Instructions for Form 7004: automatic extension generally 6 months; it does not extend time to pay.
- IRS, Form 7004 (Rev. December 2025): form code 12 for Form 1120.
- IRS, Questions and Answers, April 17 Deadline: Emancipation Day as a legal holiday that moves a due date.
What this page does not cover
Fiscal years, owners held through another company (lines 6 and 7), and line 1n are not filled for you. Loan rows are treated as ending balances with no repayments. The packet says so where it applies.