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Official form guide
Form 5472: Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code)
IRS Form 5472 is the Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, which must be filed with the Corp Income Tax Return by the due date.
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IRS Form 5472 - Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code)
IRS Form 5472 is the Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, which must be filed with the Corp Income Tax Return by the due date.
Risk Radar
Scan points- 1Failing to file the Form 5472 constitutes a failure to file, triggering a $25,000 penalty.
- 2Not marking the box indicating 'Foreign-owned U.S. DE' when required on Line 3.
- 3Failing to use the dedicated mailing address for Foreign-owned U.S. DEs.
- 4Omitting accrued payments/receipts when using an accrual method of accounting.
- 5Completing Part II only for a foreign-owned U.S. corporation, but not a foreign-owned U.S. DE.
Plain English
This form tells the IRS about financial transactions between a U.S. company and its foreign owners or related parties. It is required if a U.S. corporation is owned at least 25% by a foreign entity, or if a foreign company does business in the U.S. The filing ensures these international dealings are properly reported to the IRS.
Submission Date
- Filing date: 2025-02-11 22:12:35
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a reporting corporation has reportable transactions with a foreign or domestic related party during the tax year.
- Do not use Form 5472 if the reporting corporation had no reportable transactions of the types listed in Parts IV and VI, unless it is a foreign-owned U.S. DE that also had no reportable transactions of the type listed in Part V.
- Check Form 5471 instead when a U.S. person controlling a foreign related corporation files to report information under section 6038.
Form selector
Use this form or another form?
Consolidated Filing
A member of an affiliated group is joining the consolidated filing and must list its transactions on the main Form 5472.
✓ Check that all members are listed correctly.
Foreign-owned U.S. DE
This entity requires a pro forma Form 1120 to which Form 5472 must be attached, even without an income tax return filing requirement.
✓ Ensure the correct code is entered on Form 1120.
Foreign-owned U.S. DE Extension
This entity must file Form 7004 by the regular due date to request a filing extension for its required Form 5472 attachment.
✓ Verify that 'Foreign-owned U.S. DE' is written across the top of Form 7004.
Deadline or filing window
The filing must occur by the due date of the Corporation Income Tax Return (Form 1120) itself. A foreign-owned U.S. DE can request an extension by filing Form 7004 by the regular due date of the return. For a foreign-owned U.S. DE, the form must be attached to a pro forma Form 1120.
Checklist
What you need before filling it out
Reporting Corporation Definition
A 25% foreign-owned U.S. corporation OR a foreign corporation engaged in a U.S. trade or business · Instructions p.1
25% Foreign Shareholder Requirement
Owns, directly or indirectly, at least 25% of either the reporting corporation's equity · Instructions p.1
Filing Deadline (General)
By the due date (including extensions) of the reporting corporation's income tax return · Instructions p.2
Foreign-owned U.S. DE Submission Method
Fax (300 DPI or higher) OR Mail to 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit, Ogden, UT 84201 · Instructions p.2
Electronic Filing (Foreign-owned U.S. DE)
Cannot file electronically · Instructions p.3
Part VI Transaction Reporting
Nonmonetary and Less-Than-Full Consideration Transactions · Form 5472 Part VI & attached sheet
Before you submit
- 1Confirm the form is dated using the current edition (Rev. December 2024).
- 2Verify that the entity meets the definition of a reporting corporation.
- 3Check if any reportable transactions occurred with foreign or domestic related parties.
- 4If filing as a Foreign-owned U.S. DE, confirm Form 5472 is attached to a pro forma Form 1120.
- 5If filing as a Foreign-owned U.S. DE, ensure the correct code is entered on Form 1120 (Item B and E).
- 6Confirm that if Part VI transactions exist, they are described on an attached separate sheet.
- 7Ensure the form is filed by the due date of the associated tax return (or extension deadline).
How to file this form
- 1Complete all required sections of Form 5472 based on the reporting corporation's transactions and entity status.
- 2If applicable, describe any nonmonetary/less-than-full consideration transactions on an attached separate sheet for Part VI.
- 3If a Foreign-owned U.S. DE, complete the pro forma Form 1120 first (including name/address) and attach Form 5472 to it.
- 4File by faxing (300 DPI or higher) OR mailing to Internal Revenue Service at 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit, Ogden, UT 84201.
Known limitations
- 1A foreign-owned U.S. DE cannot file Form 5472 electronically.
- 2If a reportable transaction is with a U.S. related party, Line 1f of Form 5472 should not be completed.
- 3For a reporting corporation, do not include any country(ies) in which business is conducted solely through a subsidiary on lines such as 5c, 6c, and 7c of Part II, or line 8f of Part III.
- 4When determining 50% direct or indirect ownership for Line 2, the constructive ownership rules of section 318 must be applied.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2024, and users should use it with the December 2023 revision of Form 5472. The instructions direct readers to IRS.gov/Form5472 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- Fee — Not stated in the official source
- Mailing address (for Foreign-owned U.S. DE) — confirm use of 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit, Ogden, UT 84201.
- Signature — Not stated in the official source
- Filing method for Foreign-owned U.S. DE — confirm using Fax (300 DPI or higher) OR Mail to the dedicated address.
Quick Facts
Downloads
After you file
- 1The filer must keep a copy of Form 5472 after filing it.
- 2For foreign-owned U.S. DEs, the special mailing address for IRS correspondence should be used (Internal Revenue Service, 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit Ogden, UT 84201).
- 3If an extension is requested by a foreign-owned U.S. DE, Form 5472 must be attached to the pro forma Form 1120.
- 4The filer should verify that the revision date on the form reads December 2024 (when using the instructions from this document).
Sources
- SRCInstructions p.1 — The official title is Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
- SRCInstructions p.2 — Form 5472 must be attached to the Corp Income Tax Return (Form 1120) by its due date (including extensions).
- SRCInstructions p.2 — A dedicated mailing address is required for foreign-owned U.S. DEs: Internal Revenue Service, 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit Ogden, UT 84201.
- SRCInstructions p.2 — Foreign-owned U.S. DEs must write 'Foreign-owned U.S. DE' across the top of Form 1120 and use the special mailing address.
- SRCInstructions p.3 — A foreign-owned U.S. DE can request an extension by filing Form 7004 by the regular due date of the return, as Form 5472 must be attached to a pro forma Form 1120.
- SRCInstructions p.3 — For reporting corporations, Line 1f requires totaling amounts from Part IV (lines 22 and 36) plus FMV transactions in Part VI; do not complete it if the transaction is with a U.S. related party.
- SRCInstructions p.4 — A foreign-owned U.S. DE must enter a foreign taxpayer identification number on Line 4b(3).
- SRCInstructions p.1 — The form revision date currently on file is December 2024 (when using the instructions for Form 5472, Rev. December 2024).
Common confusion points
What address do a foreign-owned U.S. DE use to file Form 5472?
They must use the dedicated mailing address listed in the Instructions for Form 1120, not the general address provided there.
→ Use: Internal Revenue Service, 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit Ogden, UT 84201.
Can a foreign-owned U.S. DE file Form 5472 electronically?
No, a foreign-owned U.S. DE cannot file Form 5472 using electronic methods.
→ Confirm filing method is manual (fax or mail).
Where do domestic reporting corporations get the Total Assets for Line 1c of Form 5472?
They enter this amount from Form 1120, page 1, item D.
→ Check Form 1120, Page 1, Item D.
What should a foreign reporting corporation use for Total Assets on Line 1c of Form 5472?
They must enter the amount found on Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, Schedule L, line 17, column (d).
→ Check Form 1120-F, Schedule L, Line 17(d).
How is 'Foreign-owned U.S. DE' identified on the filing documents?
It must be written across the top of Form 1120 and Form 7004 (Part I) for foreign-owned U.S. DEs.
→ Verify writing on both forms.
What is the deadline to file Form 5472 if an extension is requested?
The foreign-owned U.S. DE must file Form 7004 by the regular due date of the return, as Form 5472 must be attached to a pro forma Form 1120.
→ Check filing deadline against Form 7004 submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The Instructions for Form 5472 reference Regulations section 1.6038A-3 for more detailed information.
- Form 1120-F, U.S. Income Tax Return of a Foreign Corporation (used to determine Total Assets for foreign reporting corporations)
Questions about IRS Form 5472
What is IRS Form 5472 used for?
This form tells the IRS about financial transactions between a U.S. company and its foreign owners or related parties. It is required if a U.S. corporation is owned at least 25% by a foreign entity, or if a foreign company does business in the U.S. The filing ensures these international dealings are properly reported to the IRS.
Who must file IRS Form 5472?
A reporting corporation must file Form 5472; this includes any member of a group of corporations filing a consolidated information return.
What information does IRS Form 5472 require?
The form collects details through various parts, such as Part II—25% Foreign Shareholder (which reports on the largest direct shareholder) and Part IV—Monetary Transactions Between Reporting Corporations and Foreign Related Party.
When is IRS Form 5472 due?
For a foreign-owned U.S. DE, Form 5472 must be attached to the Corporation Income Tax Return by the due date of that Form 1120 (including extensions).
Where do I file IRS Form 5472?
Foreign-owned U.S. DEs must use a dedicated mailing address: Internal Revenue Service, 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit Ogden, UT 84201. Note that these filers cannot file Form 5472 electronically.
How do I complete IRS Form 5472?
The filer must complete all required sections, including detailing transactions in Part IV or VI. If applicable, they must report information for two direct and two ultimate indirect 25% foreign shareholders in Part II. The form requires signing before sending.
What happens if IRS Form 5472 is filed incorrectly?
A penalty of $25,000 will be assessed on any reporting corporation that fails to file Form 5472 when due and in the manner prescribed; failure to maintain records also incurs this penalty.
What address do a foreign-owned U.S. DE use to file Form 5472?
They must use the dedicated mailing address listed in the Instructions for Form 1120, not the general address provided there. Use: Internal Revenue Service, 1973 Rulon White Blvd M/S 6112 Attn: PIN Unit Ogden, UT 84201.
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