Form 5472 & Pro-Forma 1120
The core Form 5472 and pro-forma 1120 filing requirement for foreign-owned US LLCs.
Form 7004: Extending Your Form 5472 Deadline to October 15
How to file Form 7004 to extend a foreign-owned LLC's Form 5472 deadline from April 15 to October 15 — the form code, the mailing address, and what the extension does not cover.
Reportable Transactions on Form 5472: 12 Real Examples
What actually counts as a Form 5472 reportable transaction — 12 worked examples from real filings, from formation fees to owner loan repayments, plus what doesn't count.
My LLC Had No Income: Which US Filings Still Apply?
A foreign-owned US LLC with zero revenue can still owe Form 5472. What "no income" actually exempts you from, what it doesn't, and the one case where nothing is due.
Do Foreign-Owned US LLCs Still Need BOI Reporting in 2026? (No — Here's Why)
Since FinCEN's March 2025 rule, US-formed LLCs — including foreign-owned ones — are exempt from beneficial ownership reporting. What changed, who still files, and what still applies.
How to File the Pro-Forma 1120 + Form 5472: Step-by-Step for Foreign-Owned LLCs
The exact mechanics of filing Form 5472 with a pro-forma 1120 — what to write on each form, the Ogden mailing address, the IRS fax number, and the mistakes that trigger rejections.
Form 5472 for Foreign-Owned LLCs: The Complete 2026 Guide
Who must file Form 5472, what counts as a reportable transaction, the 2026 deadlines, and how the $25,000 penalty works — explained by the CPAs who file it weekly.
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