# Pro Forma Form 1120: What to Fill In, and How to Fax Form 5472 to the IRS

> **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? {#why}

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 {#fields}

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 {#order}

1. Pro forma Form 1120 (on top)
2. Form 5472 (3 pages)
3. 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 {#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 {#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 {#no-efile}

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 {#deadline}

For a calendar year, **April 15 of the following year**. If you need more time, file [Form 7004](/guides/form-7004-extension) by April 15 to extend to October 15; it goes to the same fax number and address.

## Sources {#sources}

- [IRS: Instructions for Form 5472 (Rev. December 2024)](https://www.irs.gov/instructions/i5472) — When and Where To File, foreign-owned U.S. DEs
- [IRS: About Form 1120](https://www.irs.gov/forms-pubs/about-form-1120)