for foreign owners of a single-member US LLC

Form 5472 and the pro forma 1120, laid out line by line.

Four short steps about your LLC, its owner, the tax year and the money that moved between you. You get a field sheet for each form, a Part V statement, a fax cover sheet and your due date. A missed or substantially incomplete Form 5472 carries a $25,000 penalty.

Start the builder → See how it works

Build the packet in four steps.

It opens with an example Wyoming LLC owned from Costa Rica. Replace each answer with yours. Nothing you type leaves this page.

The LLC

The reporting corporation on Form 5472, Part I, and the name block of the pro forma 1120.

Ten minutes, once a year.

first

Describe the LLC and owner

Name, address, EIN, the owner's countries and identifying numbers. The builder flags a malformed EIN or a missing reference ID as you type.

then

List the money that moved

Each contribution, distribution, loan or service payment goes on its own row. Totals and the Part IV and Part V placement update live.

last

Copy, review, fax

Download the packet, copy each value onto the IRS forms, have a CPA check it and fax it to the number on the cover sheet.

The field sheets are free.

The paid tier will fill the official IRS PDFs for you. It is not open yet.

Free

$0
  • Pro forma 1120 and Form 5472 field sheets
  • Part V statement and fax cover sheet
  • Pre-filing checklist with due dates
  • Download or copy the packet
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Filled IRS PDFs + fax-ready packet

$39.95 per tax year
  • Everything in Free
  • Form 1120 and Form 5472 PDFs filled from your answers
  • One fax-ready file in page order with the cover sheet
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Short answers.

Is this tax advice?

No. Quietfile 5472 organizes your answers into the fields the IRS instructions describe. It does not review your situation. Have a CPA or enrolled agent review the packet before you file.

Do I need an ITIN?

Not for Form 5472 itself. Line 4b(1) asks for the owner's U.S. identifying number "if any". When that line is blank, the instructions require a reference ID number on line 4b(2) instead. A reference ID is letters and numbers only, no spaces or special characters, up to 50 characters.

Why file anything if the LLC earned nothing?

A foreign-owned U.S. DE has no income tax return requirement, but it must file a pro forma Form 1120 with Form 5472 attached when it has a reportable transaction. Contributions from the owner, including formation costs, are reportable in Part V.

Can I e-file it?

No. The Form 5472 instructions say a foreign-owned U.S. DE cannot file electronically. Fax it at 300 DPI or higher to 855-887-7737, or mail it to the Ogden address on the checklist.

What happens if I miss the date?

The IRS assesses a $25,000 penalty for failing to file Form 5472 when due and in the manner prescribed. Another $25,000 applies for each 30-day period the failure continues more than 90 days after the IRS mails a notice.

What does the page keep?

Your answers stay in this browser so you can come back. The FTIN and SSN or ITIN are never stored. Clear everything with Start blank.

Rules as of November 13, 2026. Field labels and line numbers come from Form 5472 (Rev. December 2023) and its instructions (Rev. December 2024), and from the 2025 Form 1120 page 1. Use the form revision for the year you file. Due dates move to the next business day when they fall on a Saturday, Sunday or legal holiday; this page counts federal holidays and Emancipation Day in Washington, D.C. Pages opened: