Form 5472 · checked 23 October 2026

Form 5472 PDF and instructions: the official IRS links

Download Form 5472 only from irs.gov. These are the current versions as listed on the IRS "About Form 5472" page, and what a foreign-owned single-member LLC needs alongside them.

The current files

• Form 5472 (PDF): irs.gov/pub/irs-pdf/f5472.pdf. Revision December 2023, which is still the current one.
• Instructions (PDF): irs.gov/pub/irs-pdf/i5472.pdf. Revision December 2024.
• Instructions (web page): irs.gov/instructions/i5472, easier to read on a phone.

Form 5472 isn't reissued every year, so "Form 5472 2025" is the same December 2023 form. You enter the tax year at the top.

What else a foreign-owned single-member LLC files

1. A pro forma Form 1120 as a cover. Fill in only the name, address, EIN and the items the instructions list, and write "Foreign-owned U.S. DE" across the top.
2. Form 5472 attached, reporting transactions between the LLC and its foreign owner, including money you put in or took out.
3. Send it by fax or mail, as set out in the instructions. How to fax Form 5472 from abroad.

Line by line: how to fill out Form 5472.

Due date and penalty

For a calendar-year LLC it's due 15 April, or 15 October with a Form 7004 extension. The penalty for not filing is $25,000. Deadlines · missed it? · penalty relief.

Check everything my company owes

Beware of "free Form 5472 PDF" sites that are out of date or ask for your details. The IRS links above are free and don't need a login.

Source: IRS, About Form 5472 (form revision 12/2023, instructions 12/2024; page last reviewed 30 March 2026). Read 23 October 2026. General information, not tax advice.