Form 5472 Filing Scenarios
Find your situation below to understand your specific IRS compliance requirements.
Zero-Activity LLC
Your LLC had no transactions or business activity during the tax year.
Still required to file Form 5472
Even with zero revenue, expenses, or transactions, foreign-owned single-member LLCs must file Form 5472 annually.
Learn MoreCapital Contributions & Distributions
You invested capital into your LLC or took distributions from it.
Must report all capital movements
Capital contributions from a foreign owner and distributions to a foreign owner are reportable transactions on Form 5472.
Learn MoreForeign-Owned LLC (Parent Company)
Your US LLC is owned by a foreign corporation rather than an individual.
Corporate ownership reporting required
When a foreign corporation owns your LLC, additional information about the corporate structure must be reported.
Learn MoreNot Sure Which Applies to You?
Our platform guides you through the right forms based on your answers.