How to Fax Form 5472 for a Foreign-Owned LLC
Most people meet Form 5472 the hard way. The LLC was formed, the bank account opened, a few transactions moved through, and then a CPA or a penalty notice explains that a $25,000 form has been attached to the entity all along. If that is where you are, the important thing to know is that this form cannot be e-filed. Fax and post are the only routes, which is why you are here.
📌 The fax number is 855-887-7737, going to the PIN Unit at the IRS Ogden campus. Form 5472 for a foreign-owned disregarded entity is filed with a pro forma Form 1120 attached, by fax or by post, and cannot be submitted electronically. Confirm the number against the current form instructions on IRS.gov before you send.
Who Actually Has to File
The requirement catches a group that rarely expects it: a non-US person who owns 100% of a US single-member LLC. Because the LLC is a disregarded entity for tax purposes, people reasonably assume there is nothing to file. There is. The entity must report transactions between itself and its foreign owner or related parties.
The trap is the definition of a reportable transaction, which is broader than income. Money transferred in to cover formation costs is reportable. Contributions and distributions are reportable. Non-monetary items, such as the use of property or services provided without compensation, are reportable. A genuinely transaction-free year, where nothing at all moved, is exceptionally rare, and most people who believe they had one did not.
Multi-member LLCs taxed as partnerships generally do not file Form 5472, though they face a different set of international reporting obligations. If the LLC elected S corporation treatment and has 25% or more foreign ownership, the form goes with the S corporation return instead.
Why You Cannot E-File It
The pro forma Form 1120 route has no electronic filing path. The IRS requires the package to arrive by fax or by post, which puts this form in a small group alongside SS-4 and a handful of others. That is inconvenient, but it does have one benefit: a fax produces an immediate timestamped record, whereas post to the Ogden processing centre gives you nothing unless you pay for certified mail with return receipt.
The Penalty, Stated Plainly
$25,000 per form, per year, for failing to file, filing late, or filing something substantially incomplete. A form with missing or incorrect information is treated as though it were never filed at all.
If the failure continues after the IRS issues a notice, an additional $25,000 accrues for every 30-day period beyond 90 days, with no stated maximum. The penalty is automatic and the IRS does not soften it for small or dormant entities.
Relief exists for reasonable cause, and this is the part worth acting on: reasonable cause is considerably harder to argue once a notice has already been issued. The leverage is in filing before the IRS asks.
Assembling the Package
The pro forma Form 1120 is deliberately almost empty. Write "Foreign-owned U.S. DE" across the top of page 1, complete the name, address, and Items B and E, and leave everything else blank. It is not a real corporate return and should not be completed as one.
Form 5472 itself runs to two to four pages depending on how many reportable transactions there are. File a separate Form 5472 for each foreign related party meeting the 25% threshold.
You need an EIN before any of this works. If the LLC does not have one yet, that is Form SS-4 first, and our guide to faxing Form SS-4 covers the routing for applicants with no US state residence and the reference 101 error that sends most foreign founders down the fax route in the first place.
Deadlines
The due date follows the Form 1120 deadline, which for calendar-year filers is 15 April. A six-month extension to 15 October is available by filing Form 7004 before the original date. The extension moves the filing deadline but does not move the obligation to maintain the underlying records, which should be kept for years rather than months.
Given the size of the penalty and the fact that it compounds, filing early rather than at the deadline is the sensible habit here. This guide explains how to send the package. It is not tax advice, and Form 5472 has real complexity around attribution and reportable transactions, so a cross-border CPA is money well spent if anything about your situation is unusual.
Faxing It for $1.00
1
Confirm the filing requirement
Any reportable transaction triggers it, including money in to cover formation costs. A truly dormant year is rare.
2
Build the pro forma 1120
One page. "Foreign-owned U.S. DE" across the top, name, address, Items B and E only.
3
Attach Form 5472 as one PDF
Two to four pages typically. Scan at 300 DPI or better.
4
Send at faxforadollar.com for $1.00
Up to 10 pages for a dollar, delivered in 1 to 3 minutes, with a timestamped confirmation.
💡 Save the transmission confirmation somewhere durable, not just your inbox. It records the destination, the page count, and the exact date and time, and with a $25,000 penalty riding on timely filing it is the single most valuable piece of paper in this process. Foreign-owned LLC matters also tend to resurface years later when the entity is sold or wound up.
Frequently Asked Questions
What is the fax number for Form 5472?
855-887-7737, going to the PIN Unit at the IRS campus in Ogden, Utah. The postal alternative is Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Verify the number against the current form instructions on IRS.gov the day you send, since IRS routing changes without announcement.
Why can't I e-file Form 5472 for my single-member LLC?
Because the pro forma Form 1120 route has no electronic filing path. The IRS requires the package by fax or post. It is one of a small number of forms in that position, alongside SS-4. Attempting to e-file it simply is not an available option, and a misrouted filing is treated for penalty purposes as if it were never filed.
Do I have to file Form 5472 if my LLC made no money this year?
Almost certainly yes. The trigger is a reportable transaction, not income. Money transferred in to cover formation costs is reportable, as are contributions, distributions, and non-monetary items such as the use of property. A genuinely transaction-free year is exceptionally rare, and most people who believe they had one are mistaken.
Is the $25,000 penalty for Form 5472 real?
Yes, and it is automatic. $25,000 per form, per year, for failing to file, filing late, or filing something substantially incomplete. A form with missing or incorrect information is treated as not filed. Additional $25,000 penalties accrue for every 30-day period beyond 90 days after an IRS notice, with no stated maximum.
What is a pro forma Form 1120 and how do I fill it in?
It is a nearly blank Form 1120 that acts as a cover for Form 5472. Write "Foreign-owned U.S. DE" across the top of page 1, complete only the name, address, and Items B and E, and leave the rest blank. It is one page and should not be completed as a real corporate return.
What is the cheapest way to fax Form 5472?
$1.00 at faxforadollar.com for up to 10 pages, with no account and no subscription. A pro forma 1120 plus Form 5472 typically runs three to five pages, comfortably inside that. A shipping store charges $3 to $5 per page for the same transmission.
Do I fax Form 1120 and Form 5472 together or separately?
Together, as one package. The pro forma 1120 goes first as the cover and Form 5472 attaches behind it. Combine them into a single PDF before uploading so they transmit as one continuous document in the right order.
When is Form 5472 due?
It follows the Form 1120 deadline, which is 15 April for calendar-year filers. A six-month extension to 15 October is available by filing Form 7004 before the original date. The extension moves the filing deadline but not the obligation to maintain the underlying records.
What counts as a reportable transaction?
Broader than most people expect. Contributions and distributions, money moved in to cover formation or maintenance costs, loans in either direction, sales and purchases, and non-monetary items such as the use of property or services provided without compensation. If money or value moved between you and the LLC, assume it is reportable.
Do I need an EIN before filing Form 5472?
Yes. The form cannot be filed without one. If the LLC does not have an EIN yet, Form SS-4 comes first, and foreign applicants with no US state residence use a different fax destination than domestic applicants. Our Form SS-4 guide covers that routing.
What is the difference between Form 5472 and Form 5471?
They report opposite directions of cross-border ownership. Form 5472 reports foreign ownership of a US entity, meaning inbound investment. Form 5471 reports US ownership of a foreign corporation, meaning outbound. The penalties differ too: $25,000 per form for 5472 against $10,000 for 5471.
Do I need a fax machine to file Form 5472?
No. You upload the PDF in a browser, type the destination number, and pay. Nothing is installed and no phone line is involved. Most filers assemble the package on a computer, save it as one PDF, and send it in about two minutes.
Does my multi-member LLC have to file Form 5472?
Generally no, if it is taxed as a partnership. That said, partnerships with foreign partners face a different set of international reporting obligations, so the absence of a 5472 requirement does not mean there is nothing to file. Check with a cross-border CPA rather than assuming.
Can I still fix a missed Form 5472 filing?
Yes, and doing it before the IRS contacts you materially improves your position. Relief is available for reasonable cause, and reasonable cause is considerably harder to argue once a notice has been issued. Filing late voluntarily is a far better position than filing after a penalty letter arrives.
How many pages is a typical Form 5472 filing?
Usually three to five. The pro forma 1120 is one page and Form 5472 runs two to four depending on the transactions reported. That fits inside the $1.00 tier. If you are filing several years at once, the count rises and pricing moves to $1.99 for 11 to 25 pages.
Should I scan at a particular quality?
Yes, 300 DPI or better. A form treated as substantially incomplete carries the full penalty, and an illegible figure is a route to exactly that. Scan rather than photograph where you can, and check the numbers are readable at full size before sending.
Is it safe to fax a document with my LLC's EIN and my personal details?
A fax travels point to point to the number dialled rather than sitting on a mail server, which is a large part of why the IRS still uses it for this form. Check the destination number twice, since transposing a digit is the real risk. On this service the uploaded file is deleted from the servers once the fax has been sent.
Does the IRS confirm receipt of a faxed Form 5472?
No. The IRS does not acknowledge faxed filings of this kind. Your evidence is the transmission confirmation, which records the destination number, page count, and exact date and time. With a $25,000 penalty attached to timely filing, that email is the document you protect.
Can I fax Form 7004 for the extension too?
The extension request follows the same paper route as the filing it extends, going to the Ogden destination. File it before the original deadline rather than after. Bear in mind the extension moves the filing date only and does nothing about the underlying record-keeping requirement.
I own a US LLC but live abroad. Does that change anything?
Not for the mechanics. The destination is the same Ogden PIN Unit and the package is the same. Faxing works from any country in a browser. If your question is about the wider set of obligations that come with a foreign-owned US entity, that is a conversation for a cross-border CPA rather than a fax guide.
What if the LLC was formed mid-year?
You file for the year in which reportable transactions occurred, and formation costs paid by the foreign owner are themselves reportable, so a mid-year formation usually triggers a filing for that year. The deadline still follows the Form 1120 date for the entity's tax year.
My filing deadline is a weekend, does sending then still count?
The receiving equipment runs continuously, so the transmission goes through and your confirmation records that date and time. A human picks it up on the next business day. With a $25,000 penalty attached to timeliness, having the earlier date on record is worth the two minutes it takes.
What if my fax to the IRS fails?
IRS lines are heavily used, particularly near filing deadlines, and a busy signal usually reflects volume rather than a wrong number. A failed send is refunded automatically here, so nothing is lost. Wait an hour and retry, and try outside US business hours if the deadline allows.
Can I photograph the forms instead of scanning them?
You can, but do not. A form the IRS treats as substantially incomplete carries the full $25,000 penalty, and an illegible figure is a direct route to that. Scan at 300 DPI or better and send a PDF. Word files and images including JPG and PNG are accepted, but they are the wrong choice when this much money rides on legibility.
Do I file one Form 5472 or several?
One for each foreign related party that meets the 25% threshold. Many single-member LLCs have exactly one, the foreign owner, so one form. If there are several related parties with reportable transactions, each gets its own form, and each carries its own penalty exposure.
Can my accountant fax this for me?
Anyone can transmit the pages. Whether they can act for you before the IRS on the matter is a separate question governed by Form 2848 or Form 8821. If your accountant is corresponding with the IRS on your behalf, that authorisation needs to be on file independently of who pressed send.
How long should I keep the records?
Longer than you think. The record-keeping requirement is substantial and there is no statute of limitations running in your favour on an unfiled Form 5472. Keep bank statements, agreements, receipts, and anything supporting the reported amounts for a number of years, along with your transmission confirmations.
Should I fax and also post the same filing?
Pick one. Duplicate filings can create duplicate processing entries, which is unhelpful in a penalty-sensitive area. Fax arrives in minutes rather than weeks, so if you are choosing, choose fax and keep the confirmation. If you post, use certified mail with return receipt so you have equivalent proof.
Is this page tax advice for foreign-owned entities?
No. It explains how to get the Form 5472 package to the IRS destination and what generally goes in it. The rules around attribution, reportable transactions, and related parties are genuinely complex, and the penalty for getting them wrong is $25,000. For anything beyond a straightforward single-owner LLC, use a CPA who practises in cross-border tax.
Pro forma 1120 and Form 5472 in one PDF?
Send it to the Ogden PIN Unit for $1.00 and keep the timestamped confirmation as your proof of filing.
Send a Fax, $1