Form hub • IRS • Updated 2026
IRS 5472: Foreign-Owned LLC Reporting ($25k)
Foreign-owned disregarded LLCs file 5472 + pro-forma 1120 yearly. Miss it: $25,000 per year.
Quick answers
- What is IRS 5472 and when is it due?
- Foreign-owned disregarded LLCs file 5472 + pro-forma 1120 yearly. Miss it: $25,000 per year. Due: April 15 with pro-forma 1120.
Key facts
- Who: US LLC wholly owned by a foreign person, even with $0 activity.
- What counts: Essentially any value moving between owner and LLC: contributions, loans, sales, reimbursements.
- Penalty: $25,000/year under §§ 6038A/6038C, continuing while unfiled.
Deadline
April 15 with pro-forma 1120 (IRS). Extensions extend filing where offered — never payment.
Full walkthrough
IRS 5472 is covered step by step, with worked examples, in Form 5472 for foreign-owned LLCs. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1120 — due April 15 (extendable to Oct 15)IRS 1065 — due March 15 (extendable to Sep 15)NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- IRS form instructions; related guide on this site