Form 5472 Fax Filing 2026: IRS Fax Number, Instructions & Deadline
Learn how to fax Form 5472 to the IRS in 2026: the correct fax number, step-by-step filing instructions, deadline, a checklist, and tips to avoid IRS penalties.
Quick answer: Form 5472 fax filing is how a foreign-owned U.S. single-member LLC sends Form 5472 and a pro forma Form 1120 to the IRS. These forms cannot be e-filed. You fax them at 300 DPI or higher to 855-887-7737, or mail them to the IRS PIN Unit in Ogden, Utah.
Form 5472 is an IRS information return required under IRC Section 6038A for certain foreign-owned U.S. disregarded entities and foreign-owned U.S. corporations. It is not a tax payment. It tells the IRS who owns your company and what money moved between the company and its foreign owner.
If you are a non-U.S. person who owns a U.S. LLC, this filing almost certainly applies to you. This guide explains, in plain English, how to complete your Form 5472 fax filing correctly in 2026.
Key Takeaways
Foreign-owned disregarded entities cannot e-file Form 5472.
File by fax or mail to a dedicated IRS unit.
Write "Foreign-owned U.S. DE" across the top of the pro forma Form 1120.
Save your fax confirmation as proof of filing.
The deadline is April 15, or October 15 with an extension.
Why Does the IRS Require Form 5472?
The IRS uses Form 5472 to see how foreign owners interact with U.S. businesses. It serves three main purposes:
Ownership transparency: It identifies the foreign person who owns or controls the U.S. entity.
Related-party reporting: It records transactions between the entity and its owner or other related parties, such as loans, payments, and capital contributions.
Foreign ownership compliance: It helps the IRS monitor transfer pricing and prevent profits from being shifted between countries.
Since 2017, IRS regulations treat a foreign-owned single-member LLC as a corporation for these reporting purposes only. That is why such an LLC files a Form 1120 pro forma return, even though it pays no U.S. corporate tax.
Who Must File Form 5472?
You generally must file Form 5472 if your company is one of the following and had a reportable transaction during the year:
A foreign-owned single-member LLC, meaning a U.S. single-member LLC owned by a foreign person
A foreign-owned U.S. disregarded entity of any kind
A 25% foreign-owned U.S. corporation
A foreign corporation engaged in a U.S. trade or business
What Counts as a Reportable Transaction?
For a foreign-owned disregarded entity, almost any money moving between you and your LLC counts. Common examples include:
Money you contribute to start or fund the LLC
Distributions you take out of the LLC
Loans between you and the LLC
Payments for services, rent, or royalties
Expenses you pay personally on behalf of the LLC
Example: A founder in the UAE forms a Wyoming LLC and deposits $2,000 to open its bank account. Even with no sales that year, the deposit is a reportable transaction, so the LLC must file Form 5472.
For a full breakdown, see our guide to Form 5472 filing requirements.
Can Form 5472 Be E-Filed?
No, Form 5472 cannot be e-filed for foreign-owned U.S. disregarded entities. The official IRS Form 5472 instructions accept only fax or mail for these filers. If you try to e-file, the return may be rejected, and a rejected return can count as no filing at all.
Form 5472 Filing Methods Comparison
| Method | Accepted | Speed | Proof of Filing |
|---|---|---|---|
| Fax | Yes | Same day | Instant transmission report |
| Yes | 1–3 weeks from abroad | Tracked courier receipt | |
| E-file | No | Not available | — |
For most foreign owners, fax is the better choice. It is faster, works from any country with an online fax service, and gives you immediate proof.
What Is the Form 5472 Fax Number and Mailing Address?
Foreign-owned U.S. DEs must use a dedicated IRS fax line and address, not the regular Form 1120 addresses.
Fax: 855-887-7737 (300 DPI or higher)
Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201
Source: IRS Instructions for Form 5472 (Rev. December 2024, page last reviewed by the IRS on April 30, 2026). Check this page before each filing, as the IRS can update these details.
How to Fax Form 5472 to the IRS Step by Step
Prepare the Form 1120 pro forma. Complete only the LLC's name, address, item B (EIN), and item E on page one. Leave the rest blank.
Label the return. Write "Foreign-owned U.S. DE" across the top of Form 1120 so the IRS routes it correctly.
Complete Form 5472. Report the foreign owner in Part II, the related party in Part III, and contributions or distributions in Part V. File a separate Form 5472 for each related party.
Sign the return. An authorized person must sign Form 1120.
Order the pages. Place Form 1120 first, then Form 5472, then any attached statements.
Scan clearly. Set your scanner or fax app to the required resolution so every line is readable.
Send the fax. Use a fax machine or an online fax service to the dedicated IRS number above.
Save the confirmation. Keep the transmission report showing the date, time, page count, and successful status.
Pre-Fax Checklist
"Foreign-owned U.S. DE" written across the top of Form 1120
Name, address, EIN, and item E completed
One Form 5472 for each related party
Return signed by an authorized person
Scan resolution set to 300 DPI or higher
Fax number double-checked against the IRS instructions
Common Form 5472 Fax Filing Mistakes to Avoid
Most rejected filings fail on small, avoidable errors, not complex tax issues.
Sending to the wrong address or fax line.
The standard Form 1120 addresses don't reach the right IRS unit.
Leaving off the "Foreign-owned U.S. DE" label.
The return may be processed as a regular corporate filing.
Sending unreadable scans.
Blurry or low-resolution pages can lead to rejection.
Missing pages or signatures.
The IRS treats a substantially incomplete Form 5472 as not filed.
Not keeping proof.
Without a fax confirmation, it's hard to show you filed on time.
Skipping the filing because the LLC had no income.
Income doesn't trigger Form 5472; reportable transactions do.
Form 5472 Deadline, Extension, and Penalty
| Situation | Deadline |
|---|---|
| Regular due date (calendar-year LLC) | April 15 |
| With a Form 7004 extension | October 15 |
| 2025 tax year, extended | October 15, 2026 |
Need more time? File Form 7004 by the original due date for an automatic six-month extension. Foreign-owned DEs send Form 7004 to the same dedicated fax number or address, write "Foreign-owned U.S. DE" across the top, and enter the Form 1120 code on line 1.
What is the Form 5472 penalty? The IRS can assess $25,000 per form, per year for a late, missing, or substantially incomplete filing. If the failure continues more than 90 days after an IRS notice, another $25,000 can apply for each 30-day period. Learn more about Form 5472 penalties and IRS relief options.
Form 5472 is only one part of foreign-owned LLC tax filing. For the full picture, read our complete guide to foreign-owned LLC tax requirements.
Why Use Professional Form 5472 Filing Support?
Filing Form 5472 yourself is possible, but a single error can create a large penalty. Professional support gives you:
Correct IRS formatting: Your pro forma Form 1120 and Form 5472 are prepared to IRS requirements, with every required field and label in place.
Proper fax submission: Your return goes to the correct dedicated IRS line at the right resolution.
Filing confirmation: You receive the fax transmission report as proof of timely filing.
Penalty risk reduction: Reportable transactions are reviewed and reported accurately, so nothing is missed.
Frequently Asked Questions
1Can Form 5472 be e-filed?
No, Form 5472 cannot be e-filed for foreign-owned U.S. disregarded entities. The IRS accepts these returns only by fax or mail.
2What is the Form 5472 fax number?
The Form 5472 fax number for foreign-owned U.S. disregarded entities is 855-887-7737. Confirm it on IRS.gov before sending.
3What scan quality does the IRS require?
The IRS requires a fax resolution of 300 DPI or higher, so every line of the form is readable.
4Do I need a cover sheet when faxing Form 5472?
No, the IRS does not require a cover sheet. A simple one with the LLC name, EIN, tax year, and page count can still help processing.
5Can I fax Form 5472 from outside the United States?
Yes, you can fax Form 5472 from any country. An online fax service lets you send it and gives you a digital confirmation.
6How do I prove the IRS received my fax?
Keep the fax transmission report showing the date, time, page count, and successful status. Store it with a copy of your return.
7What do I write on the pro forma Form 1120?
Write "Foreign-owned U.S. DE" across the top. Then complete only the name, address, item B, and item E.
8Do I need to file Form 5472 if my LLC had no income?
Usually, yes. Reportable transactions, such as money you put into or take out of the LLC, trigger the filing even with zero income.
9How much does it cost to file Form 5472?
The IRS charges no filing fee. At Form 1120-5472, professional preparation and fax filing of Form 5472 with the pro forma 1120 starts at $199.
10Can I fax Form 7004 for a Form 5472 extension?
Yes. Foreign-owned disregarded entities fax Form 7004 to the same IRS number by the original due date.
Get Professional Help Preparing and Faxing Form 5472 Correctly
Form 5472 fax filing is straightforward once you know the rules, but the stakes are high. Our team specializes in foreign-owned U.S. LLC compliance. Every return is prepared with support from licensed U.S. Enrolled Agents, faxed to the correct IRS unit, and confirmed with proof of filing.
Whether this is your first filing or you're catching up on past years, we'll make sure it's done right.
Have questions? Email support@form1120-5472.com or call +1 (346) 439-0768.