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.
On this page
Short answer: On the pro forma Form 1120, complete only the name, address, item B (EIN) and item E, and write "Foreign-owned U.S. DE" across the top; leave everything else blank. Fax it with Form 5472 (and the Part V statement) to 855-887-7737 at 300 DPI or higher, or mail it to the IRS's dedicated Ogden address. These filings cannot be e-filed.
Why a Form 1120 at all?#
A single-member LLC has no income tax return of its own. But since 2017 a foreign-owned one must file Form 5472, which has to be attached to a return. The IRS solution is a pro forma Form 1120 carrying only identity information, with Form 5472 attached. Nothing is computed and no tax is paid.
The fields to complete#
From the instructions: the only information required on Form 1120 is the name and address of the foreign-owned U.S. DE and items B and E on the first page, and "Foreign-owned U.S. DE" should be written across the top.
| Where | Enter |
|---|---|
| Top margin | Foreign-owned U.S. DE |
| Name | The LLC's legal name |
| Address | Street, suite, city, state, ZIP (the 2025 Form 1120 splits these into boxes) |
| B · Employer identification number | EIN |
| E · Check if | Initial return in the first year; Final return in the year it dissolves; name or address change if applicable |
| All income, deduction and tax lines | Blank |
Tax year line: may be left blank for a calendar-year filer.
Signature: the instructions don't address signing the pro forma 1120. In practice the owner usually signs at "Signature of officer" with a date and title (e.g. Owner). The 1120 generated here carries the signature you draw online.
Page order#
- Pro forma Form 1120 (on top)
- Form 5472 (3 pages)
- Part V statement, if there were contributions or distributions
The PDF generated on this site uses that order: 1120 page 1, all 3 pages of 5472, then the statement.
Filing by fax#
- Number: 855-887-7737 (designated by the IRS for these filings)
- Resolution: the IRS requires 300 DPI or higher. Use "Fine" mode on a fax machine, or the highest quality setting on an online fax service.
- Keep the transmission report: the IRS generally doesn't send an acknowledgment, so the fax confirmation is your proof of timely filing. Keep it long-term (at least 3 years).
- If a transmission fails (busy line, dropped call), resend and keep the report from the successful one.
Filing by mail#
Foreign-owned U.S. DEs must use this dedicated address — not the regular address in the Form 1120 instructions:
Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201
Use a trackable service and keep the receipt.
No e-filing#
The instructions are explicit: a foreign-owned U.S. DE cannot file Form 5472 electronically — only by fax or mail. Services that claim to "e-file" it are faxing or mailing it for you.
Deadline#
For a calendar year, April 15 of the following year. If you need more time, file Form 7004 by April 15 to extend to October 15; it goes to the same fax number and address.
Sources#
- IRS: Instructions for Form 5472 (Rev. December 2024) — When and Where To File, foreign-owned U.S. DEs
- IRS: About Form 1120
Generate the official forms online and fax them to the IRS
Fill in your details once to get Form 5472 + pro forma 1120, or Form 7004. Preview free; pay to download the PDF or have us fax it to the IRS.
Based on the IRS forms and instructions; for general information only, not tax or legal advice. This site is an independent document-preparation tool and is not affiliated with the IRS.