Form 5472 Guides for Foreign-Owned LLCs
For foreign-owned U.S. single-member LLCs: who has to file, what goes on every line, what Part V covers, how to fax the IRS, and Form 7004 extensions. Every guide cites the IRS source text.
Who Must File Form 5472? Single-Member LLCs, C Corps and Exceptions
Form 5472 applies to 25% foreign-owned U.S. corporations and to foreign-owned single-member LLCs. Who has to file, when you don't, whether a no-income LLC must file, and the $25,000 penalty.
How to Fill Out Form 5472, Line by Line (Foreign-Owned Single-Member LLC)
A line-by-line walkthrough of Form 5472 (Rev. 12-2023) for a foreign-owned single-member LLC — header, Parts I through VII, what to enter, what to leave blank, and common mistakes.
Form 5472 Part V Explained: Contributions, Distributions and Owner-Paid Expenses
Part V is where foreign-owned single-member LLCs most often under-report. Which transactions belong in Part V, how it differs from Part IV, what the attached statement should contain, with examples.
Pro Forma Form 1120: What to Fill In, and How to Fax Form 5472 to the IRS
A foreign-owned single-member LLC files Form 5472 attached to a pro forma Form 1120. Which 1120 fields to complete, the page order, and how to fax to 855-887-7737 or mail to Ogden.
Form 7004 Extension for a Foreign-Owned Single-Member LLC: How and When
Can't file Form 5472 and the pro forma 1120 by April 15? Form 7004 gives an automatic 6-month extension to October 15. Deadline, line-by-line entries (form code 12), where to send it and common myths.