--- title: "Form 5472: The $25,000 Penalty — video | SingleFax" description: "Form 5472 for a foreign-owned U.S. single-member LLC can't be e-filed: fax or mail only. Missing it can cost $25,000 per form (IRS Instructions for Form 5472)." canonical_url: "https://singlefax.com/videos/form-5472-penalty-25000" meta: "og:description": "Form 5472 for a foreign-owned U.S. single-member LLC can't be e-filed: fax or mail only. Missing it can cost $25,000 per form (IRS Instructions for Form 5472)." "og:image": "https://singlefax.com/images/videos/form-5472-penalty-25000.webp" "og:image:alt": "Form 5472: The $25,000 Penalty — video" "og:image:height": "720" "og:image:type": image/webp "og:image:width": "1280" "og:title": "Form 5472: The $25,000 Penalty" --- > Index of every page on this site: [llms.txt](https://singlefax.com/llms.txt) [singlefax](https://singlefax.com/) [Send & receive](https://singlefax.com/send-or-receive-fax) [For companies](https://singlefax.com/for-companies)Solutions [Pricing](https://singlefax.com/pricing) [Blog](https://singlefax.com/blog)
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[Sign in](https://singlefax.com/login) # Form 5472: The $25,000 Penalty 26-second video walkthrough *Form 5472: The $25,000 Penalty · 26 seconds [Watch on YouTube](https://www.youtube.com/watch?v=cqzPRbQVLqw)* ## In this video Form 5472 for a foreign-owned U.S. single-member LLC can't be e-filed: fax or mail only. Missing it can cost $25,000 per form (IRS Instructions for Form 5472). 1. [0:00Missing Form 5472 can cost $25,000.](https://singlefax.com/videos/form-5472-penalty-25000?t=0) 2. [0:05It can't be e-filed, so fax it instead.](https://singlefax.com/videos/form-5472-penalty-25000?t=5) 3. [0:08Attach Form 5472 and the pro forma 1120.](https://singlefax.com/videos/form-5472-penalty-25000?t=8) 4. [0:13Add a cover page for your filing.](https://singlefax.com/videos/form-5472-penalty-25000?t=13) 5. [0:16Note the form number on the cover.](https://singlefax.com/videos/form-5472-penalty-25000?t=16) 6. [0:19Review it, and tap Send fax.](https://singlefax.com/videos/form-5472-penalty-25000?t=19) 7. [0:22Fax it from your phone at singlefax.com.](https://singlefax.com/videos/form-5472-penalty-25000?t=22) ## Transcript [0:00](https://singlefax.com/videos/form-5472-penalty-25000?t=0)Missing Form 5472 can cost $25,000. [0:05](https://singlefax.com/videos/form-5472-penalty-25000?t=5)It can't be e-filed, so fax it instead. [0:08](https://singlefax.com/videos/form-5472-penalty-25000?t=8)Attach Form 5472 and the pro forma 1120. [0:13](https://singlefax.com/videos/form-5472-penalty-25000?t=13)Add a cover page for your filing. [0:16](https://singlefax.com/videos/form-5472-penalty-25000?t=16)Note the form number on the cover. [0:19](https://singlefax.com/videos/form-5472-penalty-25000?t=19)Review it, and tap Send fax. [0:22](https://singlefax.com/videos/form-5472-penalty-25000?t=22)Fax it from your phone at singlefax.com. [What to do about a Form 5472 penalty](https://singlefax.com/blog/form-5472-penalty-abatement) [How to port your fax number — video](https://singlefax.com/videos/port-your-fax-number) [How to fax from your computer — video](https://singlefax.com/videos/fax-from-computer) [How to fax from your phone — video](https://singlefax.com/videos/fax-from-phone) [How to test a fax machine — video](https://singlefax.com/videos/how-to-test-a-fax-machine) [How to Add a Fax Cover Sheet (Step by Step) — video](https://singlefax.com/videos/make-a-fax-cover-sheet) [Add a Fax Cover Sheet in Seconds — video](https://singlefax.com/videos/fax-cover-sheet-in-60-seconds) [How to Fax Form 5472 to the IRS (Step by Step) — video](https://singlefax.com/videos/file-form-5472-by-fax) [How to Fax From Gmail (Number in the Subject) — video](https://singlefax.com/videos/how-to-fax-from-gmail) [The Fax Number Goes in the Subject Line (Gmail Fax Trick) — video](https://singlefax.com/videos/gmail-fax-subject-line) [How to Fax From Your Android Phone — video](https://singlefax.com/videos/fax-from-android) [Form 5472 Walkthrough: File for a Foreign-Owned LLC — video](https://singlefax.com/videos/form-5472-walkthrough) [Form 5472: AI Sorts Your Bank Transactions — video](https://singlefax.com/videos/form-5472-ai-bank-transactions) [Form 5472 Due Date: April 15 (October 15 with Form 7004) — video](https://singlefax.com/videos/form-5472-due-date) [All videos](https://singlefax.com/videos) [singlefax](https://singlefax.com/) Send once. 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