Owners anywhere in the world, with an LLC in Wyoming, Delaware, New Mexico, Florida or any other state

Late Form 5472 Filing for Foreign-Owned US LLCs

Missed the deadline, and no IRS letter yet? We prepare your late Form 5472 and pro forma Form 1120 with a reasonable-cause statement, for US$425 for the first late year and US$400 for each additional late year. Prepared and signed by Gurleen Kaur, CPA (Washington #41150).

US$425 for the first late yearReasonable-cause statement includedSigned by a licensed CPAProof of filing kept
Get a Fixed QuoteWhat Is Included

Quick answer

What does a late Form 5472 filing cost?

Our fee is US$425 for the first late year, including Form 5472, the pro forma Form 1120 and the reasonable-cause statement, and US$400 for each additional late year. It covers one foreign owner and one related party per year. It is filed by fax or mail to the dedicated IRS address, with proof kept. State and government fees are paid by you. The IRS penalty for not filing is US$25,000 per form (IRS), and it may still be assessed, so we do not promise an outcome.

Prepared by Illuminous Accounting · Sources checked November 2, 2026

At a glance

First late year
US$425
Each additional late year
US$400
Included
Form 5472, pro forma Form 1120, reasonable-cause statement, BE-13 Claim if needed
Who signs
Gurleen Kaur, CPA, licensed in Washington (#41150) and British Columbia
Source
Form 5472 instructions, checked November 2, 2026

Who this is for

Foreign owners of a US single-member LLC who never filed Form 5472, in any state. It often comes as a surprise, because the LLC may have had no revenue. For a foreign-owned LLC, the IRS treats amounts paid or received in connection with forming, dissolving, acquiring or disposing of the entity as reportable, including contributions and distributions (IRS). So even a small amount you put in, or formation costs you paid personally, can mean a filing.

Not sure? See the no-revenue filing test. Already have an IRS letter? See IRS penalty notices.

What is included

  • A check that the LLC is a foreign-owned disregarded entity
  • A reportable-transaction schedule built from your bank records
  • Form 5472 and pro forma Form 1120 for that year
  • A reasonable-cause statement for the late year
  • A BE-13 Claim for Exemption, if your LLC needs one
  • Preparation and signature by a licensed US CPA
  • Filing by fax or mail to the dedicated IRS address, with proof kept

With IRS representation (US$550 per year): everything above, plus Form 2848, an IRS account check and our responses to IRS letters and penalty notices for that year. Appeals and Tax Court are quoted separately.

More related parties, or a missing or mixed set of records, can change the quote. You receive a written scope and fixed fee before work begins.

The penalty and reasonable cause

  • The penalty. US$25,000 for failing to file when due. If the failure continues more than 90 days after IRS notice, a further US$25,000 applies for each 30-day period, for each related party (IRS).
  • Reasonable cause. The law gives relief where reasonable cause is shown to the IRS's satisfaction (26 U.S.C. 6038A(d)(3)). It is a facts question.
  • Filing late. If the IRS has not contacted you, late forms can go in with a reasonable-cause statement. The IRS says penalties may be assessed before it reviews the statement, so you may need to respond to letters (IRS).

We do not promise any outcome; the IRS decides penalties.

State catch-up, if you are behind there too

  • Wyoming. The annual report is due on the first day of your anniversary month, with a fee of at least US$60. Not filing within 60 days of the due date can lead to administrative dissolution (Wyoming Secretary of State).
  • Delaware. The annual LLC tax is due June 1 for the prior year, with a US$200 penalty and 1.5% a month if late (Delaware). It rose from US$300 to US$400 under a law that took effect January 1, 2026 (HB 400). So the tax due June 1, 2026 for 2025 looks to be US$300, and US$400 from the 2026 tax year. Check your exact balance with Delaware.
  • Other states. See LLC annual fees by state.

State and government fees are paid by you.

How it works

  1. Send your request. Tell us the state, the year formed, and what you paid in or out, using the form below.
  2. Review and fixed quote. We review your records and give you a written scope and fee.
  3. Preparation and review. We build the schedule, prepare the forms and the statement, and go through them with you.
  4. 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
  • Owner-paid LLC expenses, and loans to or from the owner
  • Prior filings, extensions and IRS letters, if any

Please do not send tax IDs or statements through the website form. If we work together, documents come in through our secure client portal.

Comparing options

Online filing services can cost less. Before you choose, ask who prepares and signs the return, whether a reasonable-cause statement is included, whether they keep proof of filing, and what happens if the IRS writes to you.

Common questions

My LLC had no revenue. Do I still file late?

Often, yes. Amounts paid in connection with forming the LLC, and contributions from you, are reportable for a foreign-owned LLC even with no revenue.

I only put in a small amount. Does that count?

It can. Contributions to a foreign-owned LLC are reportable transactions, so we check your records.

How much does it cost?

US$425 for the first late year, including the reasonable-cause statement, and US$400 for each additional late year, for one foreign owner and one related party. State and government fees are paid by you.

Will this remove the US$25,000 penalty?

We cannot promise that. The IRS decides, and it may assess a penalty before it reviews the statement. With IRS representation, we respond to letters and notices for that year.

Who signs it?

Gurleen Kaur, CPA, licensed in Washington (#41150) and British Columbia, prepares and signs the filing.

Can I file it online?

Not for a foreign-owned LLC. It goes by fax or mail to the dedicated IRS address listed in the instructions.

Do I need to move my LLC to another state?

No. Your federal filing is the same in any state. Only your state fees differ.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 2, 2026. This page is general information, not tax or legal advice for your situation.

Related guides: Form 5472 service, IRS penalty notices, Annual package, LLC fees by state.

Get a fixed quote for your late Form 5472

Tell us your situation in a few lines. We confirm whether we can help, what records matter and the next step. Substantive advice begins under a paid diagnostic or signed engagement.

Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify

Call +1-778-325-0564 [email protected]

By submitting, you agree that Illuminous Accounting may use this information to respond to your inquiry. Please do not include account numbers or other sensitive documents. If we work together, documents come in through our secure client portal, never by email. Read our privacy notice.

Gurleen Kaur, CPA licensed in British Columbia and Washington State · Verify in the CPABC directory or the Washington Board of Accountancy · Read our Google reviews · 15518 103A Ave #10, Surrey, BC V3R 1N7