⚠️ URGENT DEADLINE: Submissions are due by April 15th. The IRS strictly enforces a $25,000 minimum penalty for late or missing Form 5472 filings.
As a Non-US resident operating a Single-Member LLC, your business is classified as a “Foreign-Owned Disregarded Entity.” The good news? You generally do not owe any US corporate income tax. The catch? You are still legally required to report your LLC’s financial activity to the IRS every year. Filing a Pro Forma Form 1120 and the accompanying Form 5472 can be incredibly confusing that most non-US founders struggle with.
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