Obligare / Federal / Information return of a foreign owned company
Federal · Form 5472 (with Form 1120, or a pro forma Form 1120 for a disregarded LLC)

Information return of a foreign owned company

File Form 5472 with the corporation's Form 1120, or with a pro forma Form 1120 for a single member LLC owned by a non US person, reporting the transactions with the foreign owner. Form 7004 extends it with the return.

When
By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency
IRS
Form
Form 5472 (with Form 1120, or a pro forma Form 1120 for a disregarded LLC)
Applies to
C corporations, sole proprietorships and single member LLCs in the United States, with an owner outside the US holding 25% or more.
If missed
$25,000 per form, plus $25,000 for each 30 day period that the failure continues beyond 90 days after an IRS notice
Source
www.irs.gov, read October 22, 2026
J
Jay explains

A US corporation that is 25% or more foreign owned, and since 2017 any single member LLC owned by a non US person, reports its dealings with that owner every year on Form 5472: capital contributions, loans, payments, anything that moved between them. The LLC version catches people out because the LLC files no income tax return of its own; it still attaches Form 5472 to a cover Form 1120 by the 15th day of the fourth month after the year ends. The penalty is $25,000 whether the form is late or missing, and the IRS applies it.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

Owner outside the United States? The four federal forms a US LLC owes its owner abroad, with a prefilled calendar.

Also in the federal calendar

Federal corporate income tax returnFederal S corporation returnFederal partnership returnBusiness income on the owner's personal returnNonresident owner's US return, if one is owedAnnual electronic notice for small exempt organizationsShort annual return of an exempt organizationAnnual return of an exempt organizationAnnual return of a private foundationExempt organization business income tax returnWritten acknowledgments to donorsCorporate estimated tax payment

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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