Form 5472 for Foreign-Owned Single-Member LLCs — Complete 2026 Filing Guide

If you own a US single-member LLC and you are not a US person, the IRS requires you to file Form 5472 together with a pro-forma Form 1120 every year — even if the LLC earned zero dollars. Missing it triggers an automatic $25,000 penalty per year, per entity, and first-time abatement does not apply. This guide walks through the exact 2026 filing procedure box by box.

Why foreign-owned LLCs must file Form 5472

Under Treasury Regulation §301.7701-2(c)(2)(vi), a domestic disregarded entity owned by a non-US person is treated as a corporation solely for information reporting. That treatment activates IRC §6038A, which mandates Form 5472 whenever the LLC has a "reportable transaction" with a related party. In practice, the initial capital contribution counts, so almost every foreign-owned LLC files from year one.

Who files — the 4 conditions

• The entity is a US-formed LLC (Wyoming, Delaware, Florida, New Mexico, etc.).
• It has a single member — or it is a multi-member LLC that elected corporate taxation.
• The owner is a non-US person (individual or foreign company).
• At least one reportable transaction occurred during the tax year — including funding, distributions, loans, or reimbursements.

The 2026 filing package — what you actually mail

You submit two forms stapled together:

1. Pro-forma Form 1120 — only the top identifying block filled in. Write "Foreign-owned U.S. DE" across the top margin. Leave income, deductions, and tax lines blank.
2. Form 5472 — the actual information return.

Filling Form 5472, part by part

Part I — Reporting Corporation. Your LLC's legal name, EIN, address in the US (registered agent address is fine), country of incorporation (United States), and principal business activity code.

Part II — 25% Foreign Shareholder. You, personally. Name, address in your home country, country of citizenship, and country under whose laws you file tax (typically the same).

Part III — Related Party. For a single-member LLC where you are also the only related party, repeat your Part II details here. Check the box "the related party is also a 25% foreign shareholder".

Part IV — Monetary Transactions. The critical section. Line 12 is "amounts paid" between the LLC and the foreign owner. Report the initial capital contribution here in year one, then distributions and reimbursements in subsequent years.

Parts V–VIII. Fill only if applicable: loans, non-monetary transactions, cost sharing, tax-exempt indebtedness.

Where to send it — the 2026 IRS address and fax

Mail or fax to:

Internal Revenue Service
1973 Rulon White Blvd, M/S 6112
Attn: PIN Unit
Ogden UT 84201, USA
Fax: 855-887-7737

Fax is standard for non-US filers — it gives you a timestamped confirmation, which becomes your only proof of timely filing (the IRS does not send acknowledgment).

Deadlines

• April 15, 2026 — standard deadline for the 2025 tax year.
• June 15, 2026 — automatic 2-month extension for LLCs whose principal place of business is outside the US (Treas. Reg. §1.6072-2). Most non-resident-owned LLCs qualify.
• Form 7004 extension — must be filed before the original due date to push the deadline to September 15 (or October 15 for foreign-based filers).

Real-world examples of reportable transactions

• You wired $500 to fund the Mercury account after formation → reportable.
• Stripe payouts were transferred from the LLC's Mercury to your personal Wise → reportable.
• You paid a US registered-agent invoice from your personal card → reportable.
• You loaned the LLC $5,000 for inventory → reportable in Part V.

What happens if you file late — or not at all

IRC §6038A(d) sets a flat $25,000 penalty per late, incomplete, or missing 5472. If the IRS notifies you and you fail to correct within 90 days, an additional $25,000 accrues every 30 days. First-time abatement is not available for Form 5472 — you must argue reasonable cause in writing, which is granted only rarely.

Do it yourself or hire a US-licensed EA?

The IRS requires that whoever signs Form 5472 either be the entity itself (as "authorized person") or a US Enrolled Agent / CPA. Non-US accountants cannot legally sign this form. DIY filing works if you understand the boxes; a US EA typically charges $150–$400. The math is trivial next to a $25,000 penalty.

How this fits our done-for-you service

If you formed your Wyoming LLC with Wyoming Experts, our full package ($849 Full) covers Form 5472 + pro-forma 1120 preparation and fax submission by a US-licensed Enrolled Agent — same-year fee, no surprise invoices. For the Basic tier we can add it as a compliance add-on before the June 15 deadline.

→ See the full Form 5472 service page for pricing, timelines, and how we assemble the package for you.

Frequently Asked Questions

Do I file 5472 if my LLC earned $0?

Yes if you funded the LLC or paid any expense on its behalf. The initial capital contribution alone triggers filing in year one.

Can Form 5472 be e-filed?

Not for a foreign-owned single-member LLC. Paper mail or fax to Ogden is the only accepted method.

Do I need an ITIN to file?

No. The LLC uses its EIN. Non-US owners without an ITIN provide passport number and country of citizenship.

What if I missed 5472 in prior years?

Use the Delinquent International Information Return Submission Procedures. File late returns with a reasonable-cause statement before the IRS contacts you. Penalty abatement is possible but not guaranteed.