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How do I prove 5472 submission?

Keep the filed copy together with the fax transmission report or tracked mail evidence. That records the contents and the sending event.

What matters in your case

The IRS instructions require a foreign-owned US disregarded entity to fax or mail 5472 with a pro forma 1120; it cannot e-file that return.

A transmission receipt is not an IRS decision on correctness. Match the entity, tax year, method and date across the evidence.

Check the source

• IRS: Form 5472 instructions ↗