Form 5472 by Fax: Fax Number and Instructions for Foreign-Owned LLCs

For a foreign-owned US disregarded entity, the IRS Form 5472 instructions (12/2024) say to fax the pro forma Form 1120 with Form 5472 attached, at 300 DPI or higher, to 855-887-7737. The mail alternative is Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Check IRS.gov before you send on your own.

The pro forma Form 1120 contains the LLC’s name and address, items B and E, and the signature, date and title on its signature line, with “Foreign-owned U.S. DE” across the top. Form 5472 reports the LLC in Part I, the foreign owner in Part II, the related party in Part III, monetary transactions in Part IV, contributions and distributions in Part V, nonmonetary transactions in Part VI, required answers in Part VII, and any applicable Part IX amounts. Parts V and VI use attached statements. The guided flow supports corporate and indirect owners, multiple related parties, ownership continuation statements and a separate Part VIII for each cost sharing arrangement. Other reporting corporations can prepare Form 5472 attachments for their corporate income tax return; the dedicated fax route applies only to foreign-owned U.S. disregarded entities.

By the due date of the pro forma Form 1120, usually April 15 for calendar-year filers. You can extend with Form 7004 by that date, with “Foreign-owned U.S. DE” written across the top of the 7004.

If you (a non-US person) own a US single-member LLC, the IRS treats that LLC as a “disregarded entity.” Even if the LLC has little or no US tax to pay, you must file an annual information return (Form 5472) reporting money and other transactions between you and the LLC, like capital you put in, or money you took out. Missing it can trigger a $25,000 penalty.

The IRS requires foreign-owned disregarded entities to attach Form 5472 to a mostly blank Form 1120 cover page (only name, address, and a few checkboxes). It is not a full corporate tax return. We generate that cover page automatically and stamp “Foreign-owned U.S. DE” on top, as the IRS instructs.

No. For foreign-owned disregarded entities, the IRS does not allow e-filing. Your only options are mail or fax (300 DPI or higher) to the dedicated IRS number. Fax is faster and gives you a transmission confirmation as proof of filing.

A guided wizard, automatic Form 5472 + pro forma 1120 package, outbound fax to the IRS foreign-owned DE fax line, and an emailed transmission receipt with a copy of what was sent. No monthly subscription.

File Form 7004 by the original due date (usually April 15 for calendar-year filers) for an automatic 6-month extension. We offer that as a separate $4.99 fax product.

No. SingleFax prepares forms from your answers and transmits them by fax. You are responsible for accuracy and for deciding what must be reported. Consult a tax professional for advice.