Form 5472: how to file the Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Filed each year with Form 1120 (a foreign-owned single-member LLC attaches it to a pro forma 1120). Not filed electronically for a disregarded entity.
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, mailed
- Fee
- FreeNo fee. The penalty for not filing starts at $25,000.
- Renewal
- Every year, by the tax return due date.
The form, line by line
| Line | What goes there |
|---|---|
| 1a | Name of reporting corporation and address |
| 1b | Employer identification number |
| 1c | Total assets |
| 1d | Principal business activity |
| 1e | Principal business activity code |
| 1j | Initial year of the reporting corporation?Yes / No |
| 1l | Country of incorporation |
| 1m | Date of incorporation |
| 1n | Countries where it files an income tax return as a resident |
| 1o | Principal countries where business is conducted |
| 3 | Foreign-owned U.S. disregarded entity treated as a corporation?Yes / No |
| 4a | Direct 25% foreign shareholder: name and address |
| 4b | Shareholder's U.S. ID, reference ID and foreign tax ID |
| 4c-4e | Shareholder's business, citizenship and tax-residence countries |
| 8a | Related party: name and address |
| 8b | Related party's U.S. ID, reference ID and foreign tax ID |
| 8c-8d | Related party's principal business activity and code |
| 8e | RelationshipRelated to reporting corporation / Related to 25% foreign shareholder / 25% foreign shareholder |
| 8f-8g | Related party's business and tax-residence countries |
| 9-22 | Amounts received from the foreign related party (sales, rents, services, loans, interest, other) |
| 23-36 | Amounts paid to the foreign related party (purchases, rents, services, loans, interest, other) |
| Part V | Foreign-owned U.S. DE reportable transactions (contributions, distributions) |
What to attach
- Pro forma Form 1120 (for a foreign-owned single-member LLC)
Official links
Checked against the agency's own page.
Questions people ask
Was this page helpful?
Get the plan for your exact address
This guide covers the city. Your exact address decides the county, the health district and the zoning. Placetta maps every filing for it, fills the official forms from your details, adds the deadlines and puts them up for your approval.
- The full list for your address, in filing order
- The official forms, filled line by line
- Renewal and inspection reminders