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Filed 1040-NR but missed 5472?
An owner’s Form 1040-NR and a company’s Form 5472 address different obligations. Filing one does not replace the other.
What matters in your case
For a foreign-owned disregarded US LLC, reportable related-party transactions can require 5472 with a pro forma 1120. Formation contributions may count even with no sales.
Bring the articles, EIN letter, prior returns, transactions and notices. The preparer checks each year and any filing exception.
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Checked on 2026-10-23 EDT
Reviewed by: Pending — Kedar Gupta must review tax statements before publication.