Fixed-scope filing packages
Form 5472 Filing Service for Foreign-Owned US LLCs
We prepare and file Form 5472 with the pro forma Form 1120 for single-member US LLCs owned by a non-US person. Every filing is prepared and reviewed by Gurleen Kaur, CPA licensed in British Columbia and Washington State. Owners anywhere in the world.
Quick answer
What does a Form 5472 filing service include?
Under the IRS Form 5472 instructions, a US single-member LLC wholly owned by a foreign person must file a pro forma Form 1120 with Form 5472 attached by the due date, including extensions. It reports transactions with the foreign owner and other related parties, including formation costs, contributions and distributions. It cannot be e-filed; it goes by fax or mail to a dedicated IRS address. A filing service confirms the LLC's classification, builds the transaction schedule from your records, prepares both forms, files them and keeps proof of filing. The IRS penalty for not filing is US$25,000 per form.
Packages and starting prices
Prices are starting points for a single-member LLC with one foreign owner. You receive a written scope and fixed fee after a short records review, before any work begins.
Current-year filing
From US$550
Form 5472 and pro forma Form 1120 for one tax year, one foreign owner and one related party. A reasonable-cause statement is included if the filing is late.
- Foreign-owned disregarded entity check
- Reportable-transaction schedule built from your bank records
- Form 5472 and pro forma Form 1120 prepared and reviewed
- Reasonable-cause statement drafted from your facts where needed
- Filed by fax or mail to the IRS dedicated address, with proof kept
Late-year catch-up
From US$550 per year
For each missed year, filed under the IRS delinquent international information return procedures where you qualify. Same price as a current year.
- Everything in the current-year package
- Reasonable-cause statement for each late year
- Year-by-year transaction reconstruction
- Plan for IRS correspondence if a penalty notice follows
Final-year filing
From US$550
For the year you dissolve or sell the LLC, including the closing transactions.
- Everything in the current-year package
- Final distributions and dissolution transactions reported
- Records checklist to keep after closing
- Coordinated with our guide to closing a foreign-owned LLC
Add-ons
| Add-on | Price |
|---|---|
| Each additional foreign related party | Quoted with the package |
| Form 7004 extension, faxed to the dedicated IRS address | Quoted with the package |
| EIN application for a foreign owner (Form SS-4) | Quoted with the package |
| Annual bookkeeping and related-party ledger | Quoted after records review |
| Response to an IRS penalty notice | Scoped separately |
A US corporation that is 25% or more foreign-owned files Form 5472 with its regular Form 1120. That is a full corporate return and is scoped separately; see our business tax service.
What drives the fee
- Number of years. Each late year is prepared and supported separately.
- Related parties. Each foreign related party and the transactions with it are reported.
- Records. Clean bank and card statements cost less to work from than missing or mixed personal records.
- Elections. If the LLC elected to be taxed as a corporation, a full Form 1120 is needed instead of a pro forma return.
- IRS contact. Responding to a penalty notice is a separate scope.
Key dates from the IRS
- Tax year. The LLC uses its owner's US tax year or, if none, the calendar year (Form 5472 instructions).
- Due date. The 15th day of the 4th month after the tax year ends: April 15 for a calendar year (Form 1120 instructions).
- Extension. Form 7004, filed by the regular due date and faxed or mailed to the same dedicated address used for the Form 5472 filing.
- Records. Keep books sufficient to support the related-party transactions. Failing to keep them carries the same US$25,000 penalty.
Why a CPA package costs more than a US$99 filing
Low-cost online and freelance filings can work for a simple current year with clean records. The difference shows up when the facts are messy or years were missed.
| What gets done | Typical low-cost filing | Our package |
|---|---|---|
| Confirms you are a foreign-owned disregarded entity, not an LLC with a corporate election | Sometimes | Yes |
| Builds the reportable-transaction schedule from bank and owner records | Usually you supply totals | Yes |
| Reports formation costs, contributions and distributions | Depends on your inputs | Yes |
| Reasonable-cause statement for late years | Rarely | Yes, late-year package |
| Fax or mail to the dedicated IRS address, with proof kept | Varies | Yes |
| Reviewed and signed off by a licensed CPA | Not always | Yes |
Missed years: what the IRS actually says
If the IRS has not contacted you, late Forms 5472 can be filed under the delinquent international information return procedures with a reasonable-cause statement. The IRS also states that penalties may be assessed during processing without considering that statement, and that you may need to respond to IRS correspondence.
The US$25,000 penalty applies per form, and an additional US$25,000 applies for each 30-day period the failure continues more than 90 days after IRS notification. If you already have a notice, read late filing versus an IRS penalty notice.
How it works
- Free 15-minute fit call. We confirm the LLC is a foreign-owned disregarded entity and which years are open.
- Records review and fixed quote. You send formation documents and bank statements; you get a written scope and fee.
- Preparation and review. We build the transaction schedule, prepare the forms and review them with you.
- Filing and proof. We fax or mail the filing to the dedicated IRS address and keep the confirmation.
What we need from you
- Articles of organization and the EIN confirmation letter
- Owner's name, address, country and foreign tax ID
- US bank and card statements for each year
- Any owner-paid LLC expenses and loans to or from the owner
- Prior filings, extensions and IRS letters, if any
Do not send tax IDs or statements through the website form. We agree how to share documents after the fit call.
Form 5472 filing questions
How much does a Form 5472 filing cost?
Form 5472, the pro forma Form 1120 and a reasonable-cause statement where needed start at US$550 per year, current or late. The final fee depends on the number of years, the number of foreign related parties, how complete your bank and owner records are, and whether the LLC elected corporate treatment. You receive a written scope and fixed fee before work begins.
My LLC had no revenue. Do I still need to file?
Often, yes. The IRS instructions treat amounts paid or received in connection with forming, dissolving, acquiring or disposing of the entity, including contributions to and distributions from it, as reportable transactions for a foreign-owned US disregarded entity. Our no-revenue filing test walks through the facts.
Can Form 5472 be e-filed?
Not for a foreign-owned US disregarded entity. The IRS instructions state that such an entity cannot file Form 5472 electronically. It is attached to a pro forma Form 1120 and sent by fax or mail to the dedicated IRS address listed in the instructions.
When is it due, and can I get an extension?
The pro forma Form 1120 is due by the 15th day of the 4th month after the end of the tax year, which is April 15 for a calendar year. An extension is requested on Form 7004 by the regular due date and must be faxed or mailed to the same dedicated address, not the regular Form 7004 address.
I missed earlier years. What happens now?
If the IRS has not contacted you, late forms can be filed under the delinquent international information return procedures with a reasonable-cause statement. The IRS states that penalties may still be assessed during processing without considering the statement, so a response to IRS correspondence may be needed. If you already received a notice, see our guide to late filing versus an IRS penalty notice.
Do I need an EIN first?
Yes. A foreign owner without a US address cannot use the online EIN application. The IRS Form SS-4 instructions and the Taxpayer Advocate Service describe applying by phone, fax or mail. We can prepare the application as an add-on.
IRS sources
Every rule and penalty on this page links to the IRS. We re-check these sources before each filing season.
- IRS: Instructions for Form 5472
- IRS: About Form 5472
- IRS: Instructions for Form 1120 (when to file)
- IRS: About Form 7004 (extension)
- IRS: Delinquent international information return submission procedures
- IRS: IRM 20.1.9 International Penalties
- IRS: Penalty relief for reasonable cause
- IRS: Instructions for Form SS-4 (EIN)
- Taxpayer Advocate Service: Getting an EIN
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 21, 2026. This page is general information, not tax advice for your situation.
Get a fixed quote for your Form 5472 filing
Tell us your situation in a few lines. The first 15-minute fit call is free. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.