Frequently Asked Questions
How to submit Form 5472 and Form 1120 for a foreign-owned, sole proprietorship LLC
The form 5472 due date is April 15, together with your company’s Form 1120. Both forms must be filed together.
If you file an extension for your corporate tax return, the Form 5472 is due together with the tax return on October 15.
Unfortunately, you cannot e-file Form 5472. You must submit it by post or fax.
Fax (300 DPI or higher) to:
Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, Utah 84201
It is your responsibility to provide proof of submission and keep it on file.