Can I e-file Form 5472 for a foreign-owned single-member LLC?

No. Under Treasury regulations, a foreign-owned US disregarded entity (single-member LLC) must file Form 5472 attached to a pro forma Form 1120. The IRS e-file system does not accept standalone pro forma 1120 filings for disregarded entities. The return must be submitted by fax or physical mail.

What is the official IRS fax number for Form 5472?

The verified IRS fax number for Form 5472 submitted with a pro forma Form 1120 is 855-887-7737 (IRS Ogden Submission Processing Campus, PIN Unit).

What is the penalty for failing to file Form 5472 on time?

Under Internal Revenue Code Section 6038A(d), the statutory penalty is $25,000 per form, per year for failure to file timely or filing an incomplete or inaccurate return. An additional $25,000 penalty applies every 30 days if the failure continues 90 days after IRS notification.

What text must be written on the pro forma Form 1120?

You must clearly write or print "Foreign-owned U.S. DE" across the top margin of the pro forma Form 1120 above the title.

How to File Form 5472 by Fax (Foreign-Owned US LLC Guide)

For international founders and non-US residents operating a US business through a single-member Limited Liability Company (LLC), annual tax compliance involves a mandatory federal disclosure: IRS Form 5472.

Under Treasury Regulation § 1.6038A-2, a single-member LLC that is 100% owned by a non-US person (or foreign entity) is treated as a "foreign-owned U.S. Disregarded Entity" (DE) for reporting purposes. Even if your LLC had zero US income, conducted minimal operations, or paid no federal income tax, filing Form 5472 alongside a "pro forma" Form 1120 is a strict legal requirement.

Failing to submit this packet correctly exposes you to a statutory $25,000 penalty. Because this specific filing cannot be submitted through standard electronic filing (e-file) systems, faxing to the designated IRS processing unit is the fastest, most verifiable filing method.

Why You Cannot E-File Form 5472 for a Disregarded Entity

Standard US corporations (C-Corps) e-file Form 5472 as an attachment to their comprehensive corporate income tax returns (Form 1120).

However, a single-member LLC is tax-classified as a "disregarded entity" rather than an incorporated entity. To report transactions for a disregarded entity without triggering standard corporate tax liabilities, the IRS mandates filing a pro forma Form 1120—a truncated 1120 that only serves as a cover vehicle for Form 5472.

+-------------------------------------------------------------------------+
|                  WHY PRO FORMA 1120 + 5472 CANNOT BE E-FILED            |
+-------------------------------------------------------------------------+
| Standard C-Corporation (1120)       --> Full income reported --> E-File |
| Foreign-Owned Single-Member LLC     --> Pro Forma 1120       --> NO     |
|                                         (Cover vehicle only)     E-FILE |
|                                                                         |
| Authorized Submission Channels:     --> 1. Direct Fax (Recommended)     |
|                                         2. Physical Mail (Ogden, UT)    |
+-------------------------------------------------------------------------+

Because commercial e-file software requires full balance sheets and profit/loss calculations before transmitting, the IRS Modernized e-File (MeF) system does not support standalone pro forma Form 1120 submissions.

You must submit your packet using one of two approved methods:

Direct Fax to the IRS PIN Unit (
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```
) — Instant transmission receipt with timestamped delivery proof.
Physical Mail to Ogden, UT — Standard postal delivery to the IRS Ogden PIN Unit.

The $25,000 Statutory Penalty Risk

Filing Form 5472 is not an optional reporting exercise. Internal Revenue Code § 6038A(d) establishes severe statutory penalties:

Initial Penalty: $25,000 for failing to file Form 5472 by the due date (April 15 for calendar-year entities).
Incomplete Return Penalty: Filing an inaccurate or incomplete Form 5472 is treated as a failure to file, triggering the full $25,000 fine.
Continuation Penalty: If the IRS issues a formal notice of failure to file and you do not comply within 90 days, an additional $25,000 penalty accrues for every 30-day period (or fraction thereof) the failure continues, with no maximum statutory cap.

Due to the size of this penalty, having verifiable proof of timely transmission is essential.

Verified IRS Intake: Number and Mailing Address

The IRS routes Form 5472 pro forma filings to the dedicated Foreign Payments and Information Returns (PIN) Unit at the Ogden campus.

+-------------------------------------------------------------------------+
|                    VERIFIED SUBMISSION DESTINATIONS                     |
+-------------------------------------------------------------------------+
| PRIMARY CHANNEL (FAX):                                                  |
| Verified Number: 855-887-7737                                           |
| Technical Standard: Black & White PDF at 300+ DPI                        |
|                                                                         |
| BACKUP CHANNEL (MAIL):                                                  |
| Internal Revenue Service                                                |
| 1973 N. Rulon White Blvd.                                               |
| M/S 6112, Attn: PIN Unit                                                |
| Ogden, UT 84201                                                         |
+-------------------------------------------------------------------------+

Source: IRS Instructions for Form 5472.

For numbers associated with other federal filings, see our IRS Fax Numbers Directory 2026.

How to Prepare the Pro Forma 1120 and Form 5472 Packet

The submission packet consists of two distinct components: a truncated Form 1120 and a fully completed Form 5472.

+-------------------------------------------------------------+
|              STRUCTURE OF THE FORM 5472 PACKET              |
+-------------------------------------------------------------+
| 1. Cover Sheet      --> Routing metadata (sanitized)        |
| 2. Pro Forma 1120   --> "Foreign-owned U.S. DE" at top      |
|                         Entity info + Signature ONLY        |
| 3. Form 5472        --> Part I: Reporting entity (LLC)      |
|                         Part II: 25% foreign shareholder    |
|                         Part III: Related party             |
|                         Part IV/V: Reportable transactions  |
+-------------------------------------------------------------+

Component 1: Pro Forma Form 1120 (Cover Vehicle)

You must use the current tax year version of Form 1120. Complete only the specific header fields:

Top Margin Notation: Clearly write or print "Foreign-owned U.S. DE" across the top margin above the Form 1120 title.
Entity Information:
- Legal name of the LLC.
- Employer Identification Number (EIN) of the LLC. (If you do not have an EIN, see how to get an EIN by fax).
- LLC formation date and state.
- Physical or registered mailing address.
- Total assets (enter
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  or the balance sheet total as of year-end).
Lines 1 through 31 (Income and Deductions): Leave blank. Do not enter revenue, cost of goods sold, or deductions on these lines. As a disregarded entity, income flows through to the foreign owner's tax return, not the corporate form.
Signature Area: An authorized person (managing member, owner, or corporate officer) must sign and date the bottom of Page 1.

Component 2: Form 5472 (Information Return)

Form 5472 details the transactions between the US LLC and its foreign owner (or foreign related parties):

Part I (Reporting Entity): Provide the LLC’s legal name, US address, EIN, and principal business activity code.
Part II (25% Foreign Shareholder): Provide the legal name, foreign address, and foreign Taxpayer Identification Number (TIN) or national ID of the foreign owner holding 25% or more equity.
Part III (Related Party): If transactions occurred between the LLC and another entity owned by the same parent, list that related entity's details. If the owner is the direct transactor, enter the foreign owner's information.
Part IV & Part V (Monetary and Reportable Transactions): Disclose all reportable financial exchanges that occurred during the tax year, including:
- Capital contributions (money injected by the foreign owner to fund the LLC).
- Capital distributions (money transferred from the LLC to the foreign owner).
- Loans, interest payments, service fees, or royalties paid between the entity and the owner.
- Formation expense reimbursements.

Note: Even if total operational revenue was zero, capital injections used to open a bank account or pay state registered agent fees constitute reportable transactions under Part IV/V.

Technical Fax Requirements: 300+ DPI and Legibility

The IRS PIN Unit processes faxed documents using high-speed optical scanning systems. If your submission fails OCR readability, the return may be marked incomplete, triggering an automated $25,000 penalty assessment.

Resolution: Convert your filled forms directly from digital software to PDF, or scan physical signed forms at 300 DPI or higher in pure black-and-white mode.
Contrast: Ensure all text, checkboxes, and numerical figures are dark and sharp. Do not submit grayscale or color scans with shaded backgrounds.
Orientation: Ensure all pages are vertically oriented and aligned straight.
Transmission Receipt: Ensure your fax provider generates a verifiable delivery receipt that logs the IRS receiving terminal handshake, timestamp, and page count.

Need More Time? File Form 7004 for a 6-Month Extension

If you cannot finalize your financial records before the April 15 deadline:

Submit Form 7004 on or before April 15.
Enter Form Code
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(for Form 1120) on Part I, Line 1.
Fax the Form 7004 extension to the exact same IRS fax number:
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```
.
This grants an automatic 6-month extension, moving your Form 5472 deadline to October 15.

Read our complete guide to the Form 7004 extension for Form 5472.

File Form 5472 with SingleFax

SingleFax provides dedicated tools to make Form 5472 compliance seamless:

Dedicated Form 5472 Tool ($29.99): Use our Form 5472 filing service to generate a fully compliant pro forma 1120 and Form 5472 packet, validate required foreign entity disclosures, and fax directly to the IRS Ogden PIN Unit with permanent proof-of-delivery receipts.
Form 7004 Extension ($4.99): File an automatic 6-month extension in under three minutes at File Form 7004.
One-Time Fax Upload ($0.99): If you already have your completed PDF packet ready to send, transmit it immediately via our general fax upload for $0.99 for up to 10 pages.

Disclaimer: SingleFax provides automated document generation and transmission services. SingleFax is not a certified public accounting firm or law firm, and the information in this guide does not constitute legal, tax, or accounting advice. Always consult a licensed CPA or tax attorney for entity-specific tax filings.