Does a foreign-owned single-member LLC have to file Form 5472?
The short answer, with the official forms and the agencies' own links.
The short answer
Yes, every year, attached to a pro forma Form 1120 by the tax return due date. It can't be filed electronically for a disregarded entity, and the penalty for not filing starts at $25,000.
The forms involved
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Internal Revenue ServiceUS federal
Filed each year with Form 1120 (a foreign-owned single-member LLC attaches it to a pro forma 1120). Not filed electronically for a disregarded entity.
- Fee
- Free
- Filed
- Paper form, mailed
- Renews
- Every year, by the tax return due date.
Application for Employer Identification Number (EIN)
Internal Revenue ServiceUS federal
Owners with an SSN or ITIN apply online. A company whose responsible party has neither (most China-based owners) faxes or mails Form SS-4, or calls the IRS international line.
- Fee
- Free
- Filed
- Paper form, faxed or mailed
- Takes
- Fax: about 4 business days. Mail: about 4 to 5 weeks. Phone: issued on the call.
General information, not legal or tax advice. Agency requirements change; check the agency's page before you file.
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