Form 5472 filing for non-U.S owners of U.S. LLCs

Stay compliant with the IRS. We handle your annual Form 5472 filing end-to-end, from anywhere in the world.

Form 5472 filing for non-U.S
owners of U.S. LLCs

If you're a non-U.S. Citizen and not located in the USA who owns a U.S. single-member LLC, you likely need to file Form 5472 each year. We handle it end-to-end for $469 — from anywhere in the world.

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One Flat Rate: $469

  • One-year retainer with access to CPA consultation on any U.S. tax law question
  • Preparation of Federal pro-forma 1120 + Form 5472
  • State income & franchise tax reporting, if required
  • State sales tax reporting, if required

Who must file Form 5472?

If you own a U.S. single-member LLC and you're not a U.S. Citizen and not residing in the USA, the IRS generally treats your LLC as foreign-owned. In that case, you must file Form 5472 (attached to a pro-forma Form 1120) whenever there are reportable transactions between the LLC and a foreign related party (for SMLLCs, that's usually you).

  • Common reportable transactions: capital contributions, reimbursements, payments for services, loans, and transfers of money in or out
  • Also applies to U.S. corporations that are 25% foreign-owned.

Key facts at a glance

  • Due date: 15th day of the 4th month after your tax year ends (April 15 for calendar year)
  • Extension: File Form 7004 to extend
  • How it's filed: Attached to a pro-forma Form 1120; method depends on entity type - our CPAs guide you
  • Penalty: $25,000 per failure; additional $25,000 increments after IRS notice if unresolved

Deadlines & penalties

  • Due date: Generally the 15th day of the 4th month after your tax year ends (April 15 for calendar year LLCs).
  • Extension: You can request more time by filing Form 7004.
  • Penalties: The IRS may assess a $25,000 penalty for failing to file a complete and correct Form 5472 on time. If uncorrected after IRS notice, additional $25,000 increments can apply for each 30-day period.

Good to know

For foreign-owned disregarded entities, Form 5472 is filed with a pro-forma Form 1120. Record-keeping is essential — keep documentation of transactions between you and the LLC.

How it works?

  • Step 1

    Answer a few questions

    Tell us about your LLC, tax year, and any transactions between you and the company.

  • Step 2

    We prepare your filings

    A CPA prepares Form 5472 and the pro-forma Form 1120, reviews for accuracy, and confirms the submission method.

  • Step 3

    Sign & Submit

    We guide you through signature and submission, then store your records securely.

Frequently asked questions

Do I really need Form 5472 if my LLC had no revenue? +

If you're a foreign-owned single-member LLC and had reportable transactions (e.g., funding the LLC, owner-paid expenses, reimbursements, or transfers), you generally must file Form 5472 with a pro-forma 1120 — even with no sales.

When is Form 5472 due for a calendar-year LLC? +

Typically April 15. You can extend by filing Form 7004.

Can I e-file Form 5472? +

For foreign-owned disregarded entities, the IRS historically requires paper or fax submission with the pro-forma 1120. We'll guide you on the current method each year.

What happens if I don't file? +

The IRS can asses a $25,000 penalty per failure, with additional $25,000 increments if you don't correct the issue after notice.

Stay Compliant. Avoid $25,000 Penalties.

Join TaxHub today — no payment due until your filing is complete.