---
title: "Form 5472 PDF and Instructions: Official IRS Download Links (2026)"
description: "Where to download the official Form 5472 PDF (Rev. December 2023) and instructions (Rev. December 2024) from irs.gov, and what a foreign-owned single-member LLC files with it."
url: https://filingchecker.com/form-5472-pdf
---

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](https://www.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](https://www.irs.gov/pub/irs-pdf/i5472.pdf). Revision December 2024.
- **Instructions (web page):** [irs.gov/instructions/i5472](https://www.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

- **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.
- **Form 5472** attached, reporting transactions between the LLC and its foreign owner, including money you put in or took out.
- **Send it by fax or mail**, as set out in the instructions. [How to fax Form 5472 from abroad](https://filingchecker.com/fax-form-5472).

Line by line: [how to fill out Form 5472](https://filingchecker.com/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](https://filingchecker.com/form-5472-deadline) · [missed it?](https://filingchecker.com/missed-form-5472-deadline) · [penalty relief](https://filingchecker.com/form-5472-penalty-relief).

[Check everything my company owes](https://filingchecker.com/#checker)

Beware of "free Form 5472 PDF" sites that are out of date or ask for your details.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](https://www.irs.gov/forms-pubs/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.