{"id":163,"date":"2024-03-29T12:12:43","date_gmt":"2024-03-29T12:12:43","guid":{"rendered":"http:\/\/192.168.0.3\/ong\/?page_id=163"},"modified":"2025-11-20T06:45:45","modified_gmt":"2025-11-20T06:45:45","slug":"how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/","title":{"rendered":"How to File Forms 5472 and 1120 for a Foreign-Owned Single Member LLC"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"section container\">\n<div class=\"row py-3\">\n<div class=\"container text-left\">\n<p>If the LLC is at least 25% owned by a foreign person or entity, they have to file some forms. Namely, they\u2019ll need to file Form <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\">5472<\/a> and pro forma Form <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1120.pdf\">1120<\/a>.<\/p>\n<p><p>As a CPA, I\u2019ve worked with more than a few of foreign-owned LLCs. Time and again, my clients ask me how to actually go about filing these forms.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<h3>Here\u2019s a detailed answer:<\/h3>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<h4>1. Get an Employer Identification Number (EIN)<\/h4>\n<p>In order to file Form 5472, you have to apply for a U.S Employer Identification Number, or EIN. Just like any other company, the owner of a LLC must apply for an EIN by preparing and filing Form SS-4. That SS-4 application form has to be signed by what the IRS calls a \u201cResponsible Party.\u201d According to the IRS, a Responsible Party is \u201cthe individual who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets.\u201d<\/p>\n<h5>There are three ways you can submit Form SS-4:<\/h5>\n<div class=\"row pt-2 pb-2\">\n<div class=\"col-md-4\">\n<h5 class=\"text-blue\">Online<\/h5>\n<p>Because a foreign-owned LLC\u2019s registered agent has an office in the U.S., they can apply for an EIN online. However, this is only if the \u201cResponsible Party\u201d signing Form SS-4 has a valid U.S. Taxpayer Identification Number, or TIN.<\/p>\n<\/p><\/div>\n<div class=\"col-md-4\">\n<h5 class=\"text-blue\">Phone<\/h5>\n<p>Only LLCs without any residence, place of business, office, or agency in the U.S. can apply for an EIN via telephone. That means that most foreign-owned LLCs won\u2019t be able to, given that the registered agent is in the U.S.<\/p>\n<\/p><\/div>\n<div class=\"col-md-4\">\n<h5 class=\"text-blue\">Mail<\/h5>\n<p>                    Any foreign-owned LLC can mail Form SS-4 to the IRS. By using this method, the LLC will get the EIN back in approximately two weeks.\n                <\/p><\/div>\n<\/p><\/div>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>If your residence, place of business, office, or agency is located in the U.S., mail Form SS-4 to:\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>Internal Revenue Service<\/li>\n<li>Attn: EIN Operation<\/li>\n<li>Cincinnati, OH 45999<\/li>\n<\/ul>\n<\/li>\n<li>If you have no residence, place of business, office, or agency in the U.S., mail Form SS-4 to:\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>Internal Revenue Service<\/li>\n<li>Attn: EIN International Operation<\/li>\n<li>Cincinnati, OH 45999<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5>Fax<\/h5>\n<p>            Faxing the application is a much faster route than mail. You can usually receive an EIN by fax within four business days. If after four business days you still haven\u2019t gotten your EIN, then you may call the IRS to obtain the number.<\/p>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>If your residence, place of business, office, or agency is located in the U.S., fax Form SS-4 to:\n<ul>\n<li>Fax: (855) 641-6935<\/li>\n<\/ul>\n<\/li>\n<li>If you have no residence, place of business, office, or agency in any state, fax Form SS-4 to:\n<ul>\n<li>Fax: (855) 215-1627 (within the U.S.), or<\/li>\n<li>Fax: (304) 707-9471 (outside the U.S.)<\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"section py-5 light_gray_bg\">\n<div class=\"container py-4 text-left\">\n<h4>2. Fill out Form 5472<\/h4>\n<p>            Form 5472 can seem confusing and complicated . Here\u2019s what to put where:<\/p>\n<h5>Part I: Information about the LLC<\/h5>\n<p>            All reporting LLCs must complete Part I of Form 5472. This covers the name, address, and EIN.<\/p>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>The address can be a foreign address. (It will almost certainly be the same address you used on Form SS-4.)<\/li>\n<li>The address should be somewhere the IRS can send notices to the <a href=\"https:\/\/www.thebalancesmb.com\/responsible-party-employer-id-3974590\" rel=\"noopener\" target=\"_blank\">responsible party<\/a>, a nominee or someone affiliated with the LLC.<\/li>\n<li>You must also provide a description of the LLC\u2019s business activity and corresponding code. (You can find those in the instructions for Form 1120.)\n<ul>\n<li>Typically, a foreign-owned LLC that is engaged in e-commerce activities such as amazon FBA, Dropshiping, eBay, shopify sales etc. may use \u201cElectronic Shopping &#038; Mail-Order Houses\u201d description and code 454110 .<\/li>\n<\/ul>\n<\/li>\n<li>Check Line 3 of Part I to show that your LLC is a foreign-owned disregarded entity.<\/li>\n<li>Lines 1F to 1L of Part I is relevant to your LLC. Check box <strong>&#8220;1j&#8221;<\/strong> if this is the first year for which the LLC is filing a Form 5472\n                <\/li>\n<li>On the issue of LLC residency, the IRS released <a href=\"https:\/\/www.irs.gov\/pub\/irs-wd\/0019042.pdf\" rel=\"noopener\" target=\"_blank\">International Technical Assistance (ITA) 200019042<\/a>, which clarified that a single-owner LLC is a disregarded entity separate from its owner for federal income tax purposes, the LLC is not a person for purposes of U.S income tax treaties. The IRS further stated that the income of the single-owner LLC is taxable in the hands of the single owner, and not in the hands of the LLC. The LLC is not liable to tax within the meaning of U.S income tax treaties, and even under the domestic law. Therefore an LLC owned by a foreign person cannot certify that the LLC is a resident of the United States.<\/li>\n<li>Also, Make sure to review the instructions and fill out any lines that do apply, especially if your LLC has had transactions with multiple Related Parties.<\/li>\n<\/ul>\n<h5>Part II: Information about the Foreign Owner<\/h5>\n<p>            Now you\u2019ll need to complete Part II with the name and address of the LLC\u2019s single foreign owner. This foreign owner may be:<\/p>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>an individual who is not a citizen or resident of the United States,<\/li>\n<li>a company, association, partnership, or corporation that isn\u2019t created or organized in the U.S., or<\/li>\n<li>a foreign estate or foreign trust.<\/li>\n<\/ul>\n<p>            If you don\u2019t have a U.S. Tax Identification Number, you don\u2019t have to enter one. However, the form may include your foreign Tax Identification Number. If you don\u2019t have even a foreign Tax Identification Number, then just put \u201cnone\u201d or \u201cn\/a\u201d on Line 1(b)(3). But that\u2019s only if you really don\u2019t have one at all.<\/li>\n<p>            If you enter anything other than a U.S. Tax Identification Number, you\u2019ll also need to enter a Reference Identification Number. That\u2019s a number you come up with yourself. You don\u2019t have to apply to the IRS for it.<\/p>\n<h5>This Reference Identification Number must:<\/h5>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>be 50 characters or less, and<\/li>\n<li>include only letters or numbers, no special characters or spaces.<\/li>\n<\/ul>\n<p>            You\u2019ll have to use the Reference Identification Number every year, so be sure to write it down somewhere for next year.<\/p>\n<h5>Part III: Information about the \u201cRelated Party\u201d<\/h5>\n<p>            Next up, you have to complete Part III. Part III deals with the \u201cRelated Party\u201d the LLC had reportable transactions with during the tax year. In most cases, that will be the foreign owner. Related Party can also be a U.S person, the completion of part III is mandatory.<\/p>\n<h5>However, the definition of Related Party is broad. For example:<\/h5>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>If a single member LLC is owned by a foreign company, a Related Party might be another company in the same controlled group.<\/li>\n<li>If an LLC is owned by a foreign trust, it might be the trust\u2019s beneficiary and settlor.<\/li>\n<li>If an LLC is owned by a foreign individual, Responsible Parties might even include members of that individual\u2019s family.<\/li>\n<\/ul>\n<h5>With that in mind, here\u2019s what you have to do:<\/h5>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>Enter the name and address of the Related Party (Whether domestic or foreign) the LLC had reportable transactions with during the tax year, including the foreign owner already reported in Part II. Again, if the Related Party doesn\u2019t have a U.S. Tax Identification Number, you\u2019ll need to enter a Reference Identification Number.<\/li>\n<li>If the Related Party is an individual, you can ignore any references to business activity.<\/li>\n<li>Part III also requires the name of the country under whose laws the Related Party files income tax returns as a resident.<\/li>\n<\/ul>\n<p>            Note: You must file a separate Form 5472 for every Related Party the LLC had a reportable transaction with.<\/p>\n<h5>Parts IV, V and VI: Information about Reportable Transactions<\/h5>\n<p>            <strong>Part IV<\/strong> is where you\u2019ll list primary transactions.<br \/>\n            <strong>Note:<\/strong> Most transactions listed on Part IV may not be applicable to a foreign owned disregarded entity. Next, you\u2019ll have to check a box in Part V if the LLC has had any transactions with its owner or other Related Parties that are not listed in Part IV. <\/h5>\n<p>            <strong>Part V<\/strong> request for ANY amounts paid or received in connection with the formation, dissolution, acquisition, and disposition of the entity, including contributions to and distributions from the LLC.<\/h5>\n<p>            <strong>Part VI<\/strong> asks whether the LLC conducted any less-then-full or non-monetary transactions. If the answer is yes, you\u2019ll have to detail those on an attached statement.<\/p>\n<h5>Part VII: Additional Information<\/h5>\n<p>            Last, you\u2019ll have to fill out <strong>Part VII<\/strong>. For the most part, you\u2019ll just be checking \u201cno,\u201d but it\u2019s important, nonetheless.\n        <\/div>\n<\/p><\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<h4>3. Fill out Pro Forma Form 1120<\/h4>\n<p>            Compared with Form 5472, pro forma Form 1120 is a piece of cake. Because you\u2019re a foreign-owned LLC, the IRS let\u2019s you fill out Form 1120 with reduced information.<\/p>\n<h5>In fact, the only information they require on Form 1120 is:<\/h5>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>the name &amp; address of the foreign-owned disregarded entity,<\/li>\n<li>the Employer Identification Number (EIN), and<\/li>\n<li>checkboxes for initial returns, final returns, or name &amp; address changes<\/li>\n<\/ul>\n<p>            Once you\u2019ve entered that information in, write \u201cForeign-owned U.S. DE\u201d across the top of the form. Now it\u2019s time to send the forms in.\n            <\/ul>\n<p>            A signature is required, at the bottom of Form 1120 after the perjury statement. Without your signature, the return is not an official document and may not be processed.\n        <\/p><\/div>\n<\/p><\/div>\n<div class=\"section py-5 light_gray_bg\">\n<div class=\"container py-4 text-left\">\n<h4>4. Mail or Fax Forms 5472 and 1120 to the IRS.<\/h4>\n<p>Just attach your completed pro forma Form 1120 to Form 5472. Then, mail or Fax it in. If you decide to mail the forms, the standard Form 1120 mailing addresses won\u2019t work. You can find the correct address in the filing instructions for Form 5472.<\/p>\n<p>Note: Those addresses and Fax Numbers can change from time to time, so remember to check the most updated <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\" rel=\"noopener\" target=\"_blank\">instructions<\/a> each year. And that\u2019s it! Congratulations, you\u2019ve filed the correct forms for your foreign-owned LLC.<\/p>\n<h6>Sounds Complicated\u2014how about a Little Help?<\/h6>\n<p>If this all sounds confusing\u2014or you just don\u2019t have the time\u2014trust me, you aren\u2019t alone. Every year, countless foreign persons turn to CPAs to help with filing for their single-member LLCs. And considering the penalties for getting it wrong, it\u2019s worth doing. If you have any more questions, I\u2019d be happy to answer them. I\u2019m already helping several clients with foreign-owned single member LLCs, so I\u2019ve learned a thing or two.<\/p>\n<p><strong><a href=\"https:\/\/oandgaccounting.com\/staging\/contact\/\">Click Here <\/a><\/strong> to contact me. I\u2019ll gather all documents to prepare the required forms and fax or mail them on their behalf.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<\/div>\n<\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<h5> <a href=\"https:\/\/oandgtax.thinkific.com\/courses\/do-it-yourself-proforma-1120-and-form-5472-for-foreign-owned-u-s-single-member-llc\" rel=\"noopener\" target=\"_blank\">Get Your Copy Today: How To File Proforma 1120 and Form 5472 For Foreign &#8211; Owned U.S SMLLCs<\/a> <\/h5>\n<p>The mere formation of an LLC is a reportable transaction that must be reported by the foreign owner of U.S Single Member LLC.<\/h5>\n<p>This course provides you with the most comprehensive information needed for a successful filing of Initial or first year Proforma 1120 and 5472.<\/h5>\n<p>Please note that the coverage of this course is limited only to Initial or first year proforma 1120 and 5472, it is also limited and more suitable for foreign owners of U.S single member LLCs where the LLC:<\/p>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>Had zero income and zero expenses.<\/li>\n<li>Did not have employees, agents, or exclusive contractors in the U.S.<\/li>\n<li>Did not have warehouses, offices, or any sort of physical presence in the US.<\/li>\n<li>Did not receive a 1099 form or any tax form from payment processor or e-commerce marketplace.<\/li>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=ka4kqoSbhzg&#038;t=616s\/\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>Visit and Subscribe to our YouTube Channel to Learn More<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=HAP0Spq9Zvk\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; How a Foreign owner of a U.S SMLLC was relieved of a $210K IRS Tax Debt!<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=S1MKs85RRug\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; Foreign Owned U.S SMLLC: Debunking Nine Common Myths<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=8CGLN8aaxsE\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; Amazon KDP, U.S Royalty withholding For Non-Resident Aliens and the issues around U.S SMLLC<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=QBJ-9DY_KOQ&#038;t=279s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; Amazon Insurance, Foreign owned U.S SMLLC and the Tax Interview &#8211; 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Foreign-owned U.S. DE, Form 5472 Part V (\u00a7 1.6038A-2 (b)(11) &#8211; Year 1, Example 1 &#038; 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=EMrz1OtJ5xE&#038;t=11s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; Foreign-owned U.S. DE, Form 5472 Part V (\u00a7 1.6038A-2 (b)(11) &#8211; Year 2, Example 1 &#038; 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=eEw3IJqVowo&#038;t=14s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; Foreign-owned U.S. DE, Form 5472 Part V (\u00a7 1.6038A-2 (b)(11) &#8211; Year 3, Example 1 &#038; 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=Oc2L3KKQ0Jw&#038;t=5s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>WATCH &#8211; 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Namely, they\u2019ll need to file Form 5472 and pro forma Form 1120. As a CPA, I\u2019ve worked with more than a few of foreign-owned LLCs. Time and again, my clients ask me how to actually &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;How to File Forms 5472 and 1120 for a Foreign-Owned Single Member LLC&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":30,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"default_withchat.php","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to File Forms 5472 and 1120 for a Foreign-Owned Single Member LLC - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to File Forms 5472 and 1120 for a Foreign-Owned Single Member LLC - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"If the LLC is at least 25% owned by a foreign person or entity, they have to file some forms. 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