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Form 5472 for foreign-owned LLCs, filed correctly the first time

A single-member LLC owned by a non-US person or entity files a pro forma Form 1120 and a Form 5472 for every foreign related party — every year the LLC exists, even at zero income.

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Annual obligationForeign-owned US LLC

EINbefore you file

Pro forma Form 112004/15

Form 5472, per related party04/15

Penalty if missed$25,000/form

The penalty applies per form, per year, with no cap and no statute of limitations while the form remains unfiled.

Where this bites

The filing exists whether or not the LLC has traded

Form 5472 catches owners who assume a dormant or pre-revenue LLC has nothing to report. It doesn’t work that way.

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It applies from day oneEven a dormant, pre-revenue LLC owes the filing in its first year

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Every related party needs its own formMore than one foreign owner or related party means more than one Form 5472

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No EIN, no filingAn EIN has to exist before the pro forma 1120 and 5472 can be submitted

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Reasonable cause is a narrow doorOnce a year is missed, the path back requires a documented explanation, not just a late filing

What’s included

Every related party mapped, before anything is filed

Related-party mapping

Every reportable transaction and related party identified before anything is drafted.

EIN application

Handled first, if the LLC doesn’t already have one.

Pro forma 1120 + Form 5472 preparation

One 5472 per related party, reviewed by a CPA before filing.

Prior-year catch-up

If a year was missed, we assess reasonable-cause options before filing anything.

How it works

Five steps, one fixed fee

01

Confirm ownership and related parties

02

Apply for an EIN if one is missing

03

Map reportable transactions

04

Prepare and file the pro forma 1120 + 5472(s)

05

Calendar next year’s filing automatically

Fees

You will know the number before we start

Fees are scoped from the number of related parties and whether an EIN already exists, and fixed before we start work.

How our pricing works →

LicensedCPA · Montana

FocusInbound to the US

DeliveryRemote, by design

FeesFixed, quoted up front

BillingNever hourly

Next step

Tell us how the LLC is owned.

A short set of questions about ownership, related parties and whether an EIN exists. We come back with a scope and a fixed price.

Start scoping →