Fax Form 5472 to the IRS: It Can't Be E-Filed
Foreign-owned single-member LLC? Form 5472 must be filed by fax or mail, not e-filed. Fax it free and get a delivery confirmation.
10 pages free every month. No credit card.
Why You Must Fax (or Mail) Form 5472
If you own a US single-member LLC as a non-US person, the IRS requires Form 5472 every year reporting transactions between you and the LLC. Unlike corporations (which can e-file 5472 with their 1120), disregarded entities cannot e-file. Your only options are fax or mail. Fax is faster, provides delivery confirmation, and doesn't depend on international postal services.
The Fax Number and Requirements
Fax Form 5472 with your pro forma Form 1120 to (855) 887-7737. Write "Foreign-owned U.S. DE" across the top of the pro forma 1120. Complete only the name, address, and Items B and E on page 1. Leave everything else blank. Attach Form 5472 reporting all reportable transactions.
The $25,000 Penalty
The penalty for failure to file, late filing, or filing a substantially incomplete Form 5472 is $25,000 per form. If the IRS notifies you and you don't comply within 90 days, an additional $25,000 per 30-day period accrues with no statutory maximum. Keep your fax delivery confirmation; see what it does and does not prove.
Filing Deadline and Extensions
Due date: April 15 for calendar-year filers. Extension to October 15 available by filing Form 7004 (also to the Ogden address or by fax). Even with an extension, file as early as possible. The penalty for missing the deadline is severe and accumulates rapidly.
How to Fax Form 5472 with FaxTerra
Prepare your pro forma 1120 (1 page) and Form 5472 (typically 2-4 pages depending on transactions). Save as a single PDF. Upload to FaxTerra, enter (855) 887-7737, and send. FaxTerra transmits at high resolution automatically. Download your delivery confirmation right away. It records when the IRS fax line took your pages, and it is not proof the IRS received the filing. Free for up to 10 pages per month.
Form 5472 cannot be filed without an EIN. If you don't have one yet, apply via Form SS-4 first. Non-US founders should also read the EIN for Non-US Residents guide for international-specific timelines. For other IRS forms you can fax, see How to Fax the IRS. For accepted files, page limits, and what happens after you send, see how to send a fax.
See how to send a fax with FaxTerra
Frequently Asked Questions
What is the IRS fax number for Form 5472?
The fax number for Form 5472 (foreign-owned disregarded entities) is (855) 887-7737.
Can I e-file Form 5472 for my single-member LLC?
No. Foreign-owned single-member LLCs (disregarded entities) cannot e-file Form 5472. It must be submitted by fax or mail. Only C corporations filing a full Form 1120 can include 5472 electronically.
What is the pro forma Form 1120?
A shell version of Form 1120 used as a cover sheet. Write "Foreign-owned U.S. DE" at the top, fill in only the LLC name, address, and Items B and E. Leave all income/expense lines blank. Attach your completed Form 5472.
Does the IRS send confirmation after receiving Form 5472?
No. The IRS does not acknowledge receipt of Form 5472. Download and save your fax transmission confirmation right after sending. It is your record of the transmission, not proof the IRS received it.
What if I'm a Stripe Atlas or Amazon FBA seller?
If you're a non-US person who formed a US LLC through Stripe Atlas, Amazon, or any other service, you likely need to file Form 5472 annually. Any transaction between you and the LLC (capital contributions, distributions, payments for services) is reportable.
Can I fax Form 5472 for free?
Yes. FaxTerra offers 10 free pages per month. A typical 5472 filing (pro forma 1120 + Form 5472) is 3-5 pages, within the free limit.