JURISDICTION/US AUTHORITY/IRS TAX YEAR/2025 CLUSTER/US

Form 5472 Filing for Foreign-Owned US LLCs

If you're a non-US person who owns a single-member US LLC, your entity is required to file Form 5472 along with a pro forma Form 1120 each year — even if the LLC had no transactions, and even if you filed no US personal tax return. The IRS penalty for missing or late Form 5472 is $25,000 per form per year, making this one of the highest-stakes compliance requirements for foreign-owned US businesses.

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APPLICABILITY/WHO THIS IS FOR

Who this is for

✓ Non-US citizens or non-US residents who own a US single-member LLC

✓ Foreign individuals using a US LLC for online business, e-commerce, or consulting

✓ Foreign-owned LLCs that are disregarded entities for US tax purposes

✓ Non-US owners who have had reportable transactions with their US LLC

✓ Anyone who received notice from the IRS about a missing Form 5472

FILING RECORD/FORMS THAT MAY APPLY

What this filing may involve

Every situation is different. The forms below commonly apply — your specific filing may vary.

Form 5472 — Information Return of a 25% Foreign-Owned US Corporation

Pro forma Form 1120 — filed as a "return" to attach Form 5472 (even for disregarded LLCs)

Form 5471 — or 5472 amendments if prior filings were incorrect

ITIN application (Form W-7) if you don't have a US taxpayer identification number

DOCUMENTS/INFORMATION REQUIRED

Documents usually needed

■ LLC operating agreement and formation documents

■ EIN (Employer Identification Number) for the US LLC

■ Records of all transactions between you (the foreign owner) and the LLC

■ Bank statements showing contributions, distributions, and business payments

■ Passport or government-issued ID of the foreign owner

■ Any prior Form 5472 filings (if applicable)

PROCESS/RETURN ASSEMBLY

How Nomadic.Tax works

AI-assisted preparation with licensed professional review — every time.

INFORMATION

We gather your LLC details, EIN, and records of transactions with the entity

DOCUMENTS

Our specialists prepare Form 5472 and the required pro forma Form 1120

AI PREPARATION

All reportable transactions between you and the LLC are documented on Form 5472

PROFESSIONAL REVIEW / E-FILE

A licensed CPA reviews and submits your filing by the April 15 deadline (or October 15 with extension)

PROFESSIONAL REVIEW/CPA / ACCOUNTANT SIGN-OFF

When human review matters

ⓘ Even an LLC with zero activity must file if it had any reportable transactions in the prior year

ⓘ The definition of 'reportable transactions' is broad — contributions, distributions, and loans all qualify

ⓘ If your LLC is engaged in a US trade or business, additional US tax obligations may apply

Relevant plans

Choose the package that best fits your situation, or view all plans.

US LLC Partnership

$399

For simple LLC partnerships you own, filed on top of your personal return.

✓LLC partnership return (Form 1065)
✓Up to 2 owners, simple P&L and balance sheet
✓K-1s prepared for owners

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REFERENCE/COMMON QUESTIONS

Frequently asked questions about Form 5472 Filing for Foreign-Owned US LLCs

What is Form 5472 and who must file it?

Form 5472 is an information return required for US corporations (or foreign-owned disregarded LLCs treated as corporations for this purpose) with 25% or more foreign ownership that had reportable transactions. Single-member LLCs owned by non-US persons must file Form 5472 with a pro forma 1120.

What is a reportable transaction for Form 5472 purposes?

Reportable transactions include any transfer of money or property between the foreign owner and the US LLC: capital contributions, distributions, loans, payments for services, rent, or royalties. Almost any financial interaction between you and your LLC counts.

Do I need to file if my LLC had no transactions?

Strictly, Form 5472 is required when there were reportable transactions. However, forming the LLC itself and making initial capital contributions are reportable transactions, so most LLCs do need to file in their first year. If there was truly no activity at all, please consult a professional to confirm your specific obligation.

What is the penalty for not filing Form 5472?

The penalty is $25,000 per form per year for failure to file or filing an incomplete/inaccurate Form 5472. There is no cap per year for multiple years of non-compliance. This is one of the steepest per-form penalties in the US tax code.

Who is this for?

Browse by your situation for tailored guidance and the right package.

US Business Owners Abroad Foreign owners of US LLCs with mandatory Form 5472 annual filing requirements. See who this is for →

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