Filing guide · checked 11 October 2026

How to fax Form 5472 from outside the US

A foreign-owned single-member US LLC can't e-file Form 5472. Fax is the fastest way to file it from anywhere, and the fax report is your proof it arrived on time. The extended 2025 deadline is Thursday 15 October 2026.

The fax number

855-887-7737 (from abroad: +1 855 887 7737). It's the IRS number for foreign-owned US disregarded entities, for both Form 5472 with its pro forma 1120 and the Form 7004 extension. Don't use the fax numbers or addresses in the general Form 1120 or Form 7004 instructions.

What to send, in this order

1. Pro forma Form 1120 for the tax year, with Foreign-owned U.S. DE written across the top. Only the name, address, EIN (item B) and date incorporated (item E) on page 1 are filled in. Signed and dated by you as owner.
2. Form 5472, all pages, with Parts I to III and the transactions in Part IV or V.
3. Any statement you attach, such as the list of contributions and distributions for Part V, or a reasonable cause statement if you're filing late. Put the LLC's name and EIN on every page.

Our Form 5472 guide shows which boxes to fill.

Sending it from outside the US

1. Scan at 300 DPI or higher. The IRS instructions set this minimum. Black and white is fine. Check every page is straight and readable before sending.
2. Use an online fax service. Most people abroad don't have a fax machine, and US toll-free (855) numbers often can't be dialled from outside North America. A web fax service sends from a US line instead: you upload a PDF, type the number, and pay per page or a monthly fee.
3. Send everything as one fax if the service allows it, so the pages arrive together.
4. Save the confirmation. Download the transmission report that shows the date, time, number dialled and page count, and keep it with a copy of what you sent for at least 7 years.
5. If it fails, the line may be busy close to the deadline. Retry later the same day. Faxing on 15 October is on time; there's no need to wait for a reply from the IRS, which usually doesn't send one.

If you can't fax

Mail it to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. From outside the US, a courier on the IRS's list of private delivery services gives you dated proof of sending. Ordinary international post doesn't.

Missed 15 October?

File anyway, as soon as you can, with a short reasonable cause statement. What to do if you've missed the deadline.

Check everything my company owes

Source: IRS Instructions for Form 5472, "Where and how to file" for foreign-owned U.S. DEs.