A foreign-owned single-member LLC files Form 5472 by attaching it to a pro-forma Form 1120 — with "Foreign-owned U.S. DE" written across the top — and sending the package by mail or fax to the IRS in Ogden, Utah. E-filing is not available for this filing type. Here is the complete procedure, in order, with the details that cause rejections when they are missed.

Key facts

  • Mail to: Internal Revenue Service, 1973 Rulon White Blvd., M/S 6112, Attn: PIN Unit, Ogden, UT 84201 (IRS: Where to file forms beginning with 5).
  • Or fax to: 855-887-7737.
  • Deadline: April 15, 2026 (calendar-year LLCs); October 15, 2026 with a Form 7004 extension.
  • Prerequisite: the LLC must have an EIN. No ITIN or SSN is needed.
  • The pro-forma 1120 is a cover page: only name, address, and items B and E are completed.

Before you start: three prerequisites

  1. An EIN for the LLC. If you do not have one, a foreign owner without an SSN can apply by fax or phone using Form SS-4 (IRS: How to apply for an EIN). Allow time — this is the step that blows deadlines. (EIN vs ITIN, explained.)
  2. A full year of transaction records between you (and any foreign related parties) and the LLC: contributions, distributions, expenses you paid on the LLC's behalf. Each category is a line on the form — see what counts as a reportable transaction. In practice this is usually three simple buckets: money you sent the LLC, money the LLC sent back to you, and anything you personally covered that really benefited the LLC — a software subscription, a domain renewal, a supplier invoice paid from your own card.
  3. Your foreign tax identification number — the form asks for it; it is not optional just because you have no US number.

Step 1 — Prepare the pro-forma Form 1120

Take a current-year Form 1120 and complete only:

  • The LLC's name and address block, exactly as they appear in IRS records (EIN letter).
  • Item B — the EIN.
  • Item E — check the box if this is the first (initial) return.
  • Write "Foreign-owned U.S. DE" across the top of page 1.

Leave every income and deduction line blank. The pro-forma 1120 computes nothing — it exists because IRS processing needs a return for Form 5472 to attach to.

Two smaller details matter more than they look: the name should mirror the legal name on the EIN confirmation letter, not a trade name used on invoices, and item E's box is a one-time event — checked only in the very first year of filing, then left blank every year after.

Step 2 — Complete Form 5472

The parts that matter for a typical foreign-owned single-member LLC:

  • Part I — the LLC ("reporting corporation"): name, address, EIN, total assets, and the checkbox marking it a foreign-owned disregarded entity.
  • Part II — the foreign owner ("25% foreign shareholder"): name, address, country of citizenship/organization, and foreign taxpayer identification number.
  • Parts IV–V — the reportable transactions, by category and amount. Part V is where disregarded entities report contributions and distributions — the section most DIY filers leave blank, incorrectly.

Part V's categories track a simple pattern: money moving from the foreign owner into the LLC is a contribution; money moving from the LLC back to the owner is a distribution; anything the owner paid personally that was really the LLC's expense belongs in the third category, transactions on the LLC's behalf. A year with genuinely no distributions still gets a zero entered on that line, not left blank.

Amounts may be reported in reasonable approximations where the instructions permit ranges, but categories must be complete — a substantially incomplete Form 5472 can be penalized as if it were never filed (IRS: Instructions for Form 5472).

Step 3 — Assemble and send

Order: pro-forma 1120 on top, Form 5472 behind it.

By mail: Internal Revenue Service, 1973 Rulon White Blvd., M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Use a courier or registered mail with tracking — your proof of timely filing is the shipping record. From outside the US, allow for customs delays; "it was in the mail" is not a filing date.

By fax: 855-887-7737. Faxing produces an immediate transmission record and is our default recommendation for owners abroad. Keep the confirmation page. (Standard fax quality — 300 DPI or better — matters; a partially legible fax is an incomplete filing.)

Pick one channel, not both — sending the same package both ways can create two separate, dated entries in IRS processing for one return. An online fax service works fine if a physical machine isn't available.

No payment is enclosed — the pro-forma 1120 reports no tax.

Step 4 — If you need more time: Form 7004

Filing Form 7004 by April 15 extends the deadline to October 15 automatically. Send it to the same Ogden address (or fax). Use the LLC's EIN and the Form 1120 code. The extension covers filing, not payment — irrelevant for most disregarded entities, critical if you also owe tax elsewhere.

In practice, that distinction matters less than it sounds for a pure pro-forma 1120 filer: since the return reports no income and computes no tax, there is essentially nothing to pay by April 15 either way. What the extension really buys is time — to finish a slow EIN application, to reconstruct a year of contribution and distribution records, or to get a signature from an owner who is traveling.

Step 5 — Keep the records

IRC §6038A carries a record-keeping requirement: keep the documents that substantiate every reported transaction (bank statements, invoices, formation receipts). Retain the filed package, proof of transmission, and workpapers. If the IRS ever asks, the records — not the memory — are the defense.

In practice, this is a single folder — physical or digital — holding wire transfer confirmations, the LLC operating agreement, and copies of the invoices behind any expenses paid on the LLC's behalf. None of it gets filed with the IRS up front; it exists so a later question about a specific transaction gets answered from a document, not a memory two or three years old. Owners who update this folder as transactions happen spend a fraction of the time that owners who try to rebuild a year of records after the fact spend once a question actually arrives.

What to expect after you file

Paper and fax filings don't generate an online status or an e-file acceptance email, which is exactly why proof of transmission matters. In the ordinary course, silence is a good sign — the IRS generally follows up only when something needs attention, typically through a CP215 notice, the IRS's notice of penalty charge (see our CP215 notice action plan if one shows up). Until then, the tracking number or fax confirmation from Step 3, together with the records above, are what stand between having filed and being able to prove it.

The five mistakes we see most

  1. Skipping Part V contributions/distributions (the disregarded-entity section) — often because an owner assumes no income means nothing to report.
  2. Filing Form 5472 alone, without the pro-forma 1120 wrapper.
  3. Missing "Foreign-owned U.S. DE" across the top — the routing cue Ogden's processing depends on.
  4. E-filing attempts through consumer software, which silently fail for this filing type.
  5. No proof of transmission — no tracking number, no fax confirmation, no defense if the IRS says it never arrived.

Each of these can convert a good-faith filing into a $25,000 penalty exposure.

Frequently asked questions

Can I e-file Form 5472 for my foreign-owned LLC? No. A foreign-owned disregarded entity cannot e-file the pro-forma 1120 + 5472 package; the IRS accepts it only by mail or fax to the Ogden campus.

What do I write on the pro-forma 1120? Only the LLC's name and address, item B (EIN), and item E (initial-return checkbox if applicable), with "Foreign-owned U.S. DE" written across the top of page 1. All other lines stay blank.

Do I sign the pro-forma 1120? Yes — the return should be signed by the owner (or authorized person). An unsigned return is not a filed return.

What if I discover an error after filing? File a corrected package (marked appropriately) as soon as practical. A prompt self-correction is far better positioned than waiting for the IRS to spot the discrepancy.

Written by Ifetoluwase Samuel Pirisola, Managing Director of Caldwell Tax Services, LLC — July 2026. General information, not tax advice. We prepare this exact package every week — start the intake for a fixed quote in 30 minutes.

Sources: IRS: Where to file (forms beginning with 5) · IRS: Instructions for Form 5472 · IRS: About Form 7004 · Glossary