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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 an Information Return for a 25% foreign‑owned U.S. corporation or foreign corporation engaged in a U.S. trade or business. It must be filed with the Form 1120 due date and carries a $25,000 penalty for non‑filers.
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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 an Information Return for a 25% foreign‑owned U.S. corporation or foreign corporation engaged in a U.S. trade or business. It must be filed with the Form 1120 due date and carries a $25,000 penalty for non‑filers.
Risk Radar
Scan points- 1Missing the $25,000 penalty for not filing Form 5472 is the biggest risk.
- 2Filing Form 5472 electronically despite the prohibition.
- 3Using the regular Form 1120 mailing address instead of the dedicated address.
- 4Omitting the “Foreign‑owned U.S. DE” label on the top of Form 1120 or Form 7004.
- 5Submitting an incomplete Form 5472, which the IRS treats as a failure to file.
Plain English
Form 5472 reports information about foreign owners and transactions of U.S. entities that are at least 25% foreign‑owned. The IRS uses it to track cross‑border activity and ensure proper tax compliance.
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 must provide information required under sections 6038A and 6038C for reportable transactions with a foreign or domestic related party.
- Do not use it when the reporting corporation had no reportable transactions of the types listed in Parts IV and VI (and Part V for a foreign‑owned U.S. DE).
- Check Form 5471 instead when a U.S. person that controls the foreign related corporation must report information under section 6038.
Form selector
Use this form or another form?
Reporting corporation has no reportable transactions of the listed types
Corporate income tax return is still required even without Form 5472
✓ Filing only Form 1120 may omit required 5472 when transactions exist
Foreign‑owned U.S. DE needs more time to file
Extension request must be filed by the regular due date of the return
✓ Forgetting to attach Form 7004 eliminates the extension
U.S. person controls foreign related corporation and must report under section 6038
Information return for U.S. persons with certain foreign corporations
✓ Using Form 5472 instead of Form 5471 misses required disclosures
Deadline or filing window
The filing trigger is the corporation’s Form 1120 due date. Form 5472 must be filed by that same date, including any extensions granted for Form 1120. An automatic extension can be obtained by filing Form 7004 by the regular Form 1120 due date.
Checklist
What you need before filling it out
Part IV (Reportable transactions)
Details of each reportable transaction with foreign related party · Instructions p.2 (reportable transaction list)
Part VI (Nonmonetary and Less‑Than‑Full Consideration Transactions)
Description of nonmonetary transactions on a separate sheet · Form p.2 (Part VI)
Dedicated mailing address for foreign‑owned U.S. DE
Correct mailing address for filing the return · Instructions p.2 (Dedicated mailing address)
Extension request
Completed Form 7004 filed by the regular due date · Instructions p.2 (Extension of time to file)
Pro forma Form 1120 attachment
Name, address, and items B and E of the first page · Instructions p.2 (Only information required)
Before you submit
- 1Confirm the corporation meets the reporting corporation definition (25% foreign‑owned U.S. corporation or foreign corporation engaged in a U.S. trade or business).
- 2Verify at least one direct or indirect 25% foreign shareholder existed during the tax year.
- 3Determine whether any reportable transactions of the types listed in Parts IV, V (for DEs), or VI occurred.
- 4Complete all applicable parts of Form 5472, including Part IV and Part VI as needed.
- 5Attach a separate sheet for any Part VI nonmonetary transactions.
- 6For foreign‑owned U.S. DEs, prepare a pro forma Form 1120 with only the name, address, and items B and E.
- 7Use the dedicated mailing address or fax number for foreign‑owned U.S. DEs when sending the package.
- 8If an extension is required, file Form 7004 by the regular due date and write “Foreign‑owned U.S. DE” on its top.
How to file this form
- 1Gather corporation information and verify 25% foreign ownership status.
- 2Identify and document all reportable transactions for the tax year.
- 3Complete Form 5472, filling required parts and attaching any separate sheets for Part VI.
- 4For foreign‑owned U.S. DEs, attach the pro forma Form 1120 with the required items.
- 5Mail the package to the dedicated mailing address or fax to 855-887-7737, or file with the corporate return by its due date.
- 6Retain a signed copy of Form 5472 and proof of mailing or fax as evidence of filing.
Known limitations
- 1Foreign‑owned U.S. DEs cannot file Form 5472 electronically; they must file by fax or mail.
- 2Small corporations and reporting corporations with related‑party transactions of de minimis value follow special rules in Regulations 1.6038A‑1(h) and (i).
- 3Line 1f must not be completed for reportable transactions with a U.S. related party.
- 4Countries where business is conducted solely through a subsidiary must not be listed on the form.
- 5Foreign‑owned U.S. DEs must use the dedicated mailing address, not the regular Form 1120 address.
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 instructions are Rev. December 2024 and reference the December 2023 revision of Form 5472; they direct users to IRS.gov/Form5472 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain copies of the filed Form 5472 and the attached Form 1120 for your records.
- 2Submit the return by fax to 855‑887‑7737 or mail to the dedicated IRS address; electronic filing is not allowed.
- 3If an extension is needed, file Form 7004 by the regular due date of the return.
- 4If an error is discovered, file a corrected Form 5472 with a new pro forma Form 1120 attached.
- 5Enter and keep the foreign taxpayer identification number used on the return for future filings.
- 6Write “Foreign‑owned U.S. DE” across the top of Form 7004 and Form 1120 as instructed.
Sources
- SRCInstructions p.3 — foreign‑owned U.S. DEs cannot file Form 5472 electronically.
- SRCInstructions p.2 — foreign‑owned U.S. DEs must use the dedicated mailing address, not the regular Form 1120 address.
- SRCInstructions p.2 — extension of time to file is obtained by filing Form 7004 by the regular due date.
- SRCInstructions p.3 — line 1f must not be completed for transactions with a U.S. related party.
- SRCInstructions p.3 — do not include any country where business is conducted solely through a subsidiary.
- SRCInstructions p.3 — small corporations and reporting corporations with de minimis transactions follow special rules in Regulations 1.6038A‑1(h) and (i).
- SRCInstructions p.4 — foreign‑owned U.S. DE must enter a foreign taxpayer identification number.
- SRCInstructions p.3 — “Foreign‑owned U.S. DE” label must be written across the top of Form 7004.
- SRCInstructions p.2 — Form 5472 must be attached to Form 1120 by the due date (including extensions).
- SRCInstructions p.2 — Form 1120 items required are the name and address of the foreign‑owned U.S. DE and items B and E on the first page.
Common confusion points
Can I e‑file Form 5472?
The instructions state electronic filing is not allowed for foreign‑owned U.S. DEs.
→ Confirm you are filing by fax or mail using the dedicated address.
Do I use the regular IRS mailing address for Form 1120?
Foreign‑owned U.S. DEs must use a special mailing address, not the regular one.
→ Verify the address matches the dedicated mailing address listed in the instructions.
Do I need to file Form 7004 for an extension?
An extension requires filing Form 7004 by the regular due date.
→ Check that Form 7004 is submitted before the return’s original deadline.
Should I report transactions with a U.S. related party on line 1f?
Line 1f must be left blank for transactions with U.S. related parties.
→ Leave line 1f empty when the related party is a U.S. entity.
Do I list countries where I only operate through a subsidiary?
The instructions prohibit listing any country where business is conducted solely through a subsidiary.
→ Omit those countries from the country list on the form.
Do small corporations need to follow the same reporting rules?
Special rules apply to small corporations and reporting corporations with de‑minimis transactions per Regulations 1.6038A‑1(h) and (i).
→ Review the cited regulations to determine if the special rules apply.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 7004 – file to obtain an extension if the original deadline is missed.
Questions about IRS Form 5472
What is IRS Form 5472 used for?
Form 5472 reports information about foreign owners and transactions of U.S. entities that are at least 25% foreign‑owned. The IRS uses it to track cross‑border activity and ensure proper tax compliance.
Who must file IRS Form 5472?
Foreign‑owned U.S. disregarded entities (DEs) and U.S. corporations that have at least a 25% foreign shareholder must file IRS Form 5472.
What information does IRS Form 5472 require?
The form collects details about the foreign owner (lines 4a‑4e in Part II), monetary transactions with foreign related parties (Part IV), and may include an EIN and reference ID number.
When is IRS Form 5472 due?
Form 5472 is due by the due date of the corporation’s Form 1120, including any extensions granted for that return.
Where do I file IRS Form 5472?
The form must be faxed (300 DPI or higher) to 855‑887‑7737 or mailed to IRS, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201; electronic filing is not permitted.
How do I complete IRS Form 5472?
Prepare a pro forma Form 1120 and write “Foreign‑owned U.S. DE” across its top. Complete Part II for the 25% foreign shareholder and Part IV for monetary transactions, attaching any required schedules. File the completed Form 5472 with the pro forma Form 1120 using the dedicated fax or mailing address before the Form 1120 deadline.
What happens if IRS Form 5472 is filed incorrectly?
Failure to file or to maintain required records results in a $25,000 penalty for each reporting corporation, and each member of a consolidated group faces its own penalty.
Can I e‑file Form 5472?
The instructions state electronic filing is not allowed for foreign‑owned U.S. DEs. Confirm you are filing by fax or mail using the dedicated address.
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