How to file the Pro forma Form 1120 for a foreign-owned U.S. LLC (US federal)
A foreign-owned single-member LLC files Form 5472 attached to a pro forma Form 1120 with only its name, address, EIN and item E, and "Foreign-owned U.S. DE" across the top; it is faxed or mailed, never e-filed.
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, faxed or mailed
- Fee
- FreeNo fee. The penalty for not filing Form 5472 starts at $25,000.
- Renewal
- Every year, by the 15th day of the 4th month after the tax year ends.
The form, line by line
| Line | What goes there |
|---|---|
| Top | Is this the pro forma Form 1120 a foreign-owned U.S. disregarded entity files with Form 5472?Yes / No |
| Name | Name |
| Address | Address: number and street, city, state or province, ZIP or postal code, and country if abroad |
| B | Employer identification number |
| C | Date incorporated (date the entity was formed) |
| D | Total assets |
| E | Check ifNone / Initial return / Final return / Name change / Address change |
| Sign Here | Title of the officer signing |
Official links
Checked against the agency's own page.
Every filing links to the agency's own page, and every fact comes from an official form or agency page. Agency requirements change; check the agency's page before you file. How we source and check these guides
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