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Did I miss Form 5472?

FREE CHECK · NO CONTACT DETAILS NEEDED

Choose one tax year. Four answers help you spot a possible filing gap.

01Was this a US single-member LLC owned by a person who was neither a US citizen nor a US tax resident, with no election to tax the LLC as a corporation?

02Did money or property move between the owner and the LLC?

Include money put in at formation, bills paid for the LLC, loans and money taken out. Zero sales does not answer this.

03Has that tax year’s filing deadline passed, including any valid extension?

04Do you have a copy of Form 5472 with the pro forma Form 1120 and proof it was sent?

What this check means

Foreign-owned US disregarded entities generally file Form 5472 with a pro forma 1120 when they have reportable transactions. The preparer checks exceptions and the filing year.

If you are not under IRS examination or investigation and have not been contacted about the missing return, the IRS delinquent-return procedure points to normal filing procedures. For this type of LLC, Form 5472 goes with a pro forma 1120 by fax or mail under the form instructions. A preparer must check whether an original or amended filing applies, and prepare any truthful reasonable-cause statement. If the IRS has contacted you, show the notice to the preparer.

Penalties may still be assessed. A reasonable-cause statement may need to be submitted again in response to IRS correspondence.

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A real person on our team answers within one business day.

Checked on 2026-10-23 EDT
Reviewed by: Pending — Kedar Gupta must review tax statements before publication.