April 15, 2026 Is the Form 5472 Deadline — What Happens If You Miss It?
The Form 5472 deadline is days away. Missing it triggers a $25,000 IRS penalty — even with zero income. Learn what happens if you don't file and what you can still do right now.
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Resources and guides for foreign-owned LLC tax compliance
Do I need to file Form 5472 if I had ZERO activity?
Even with zero income, no expenses, or no bank account activity, foreign-owned single-member LLCs must file Form 5472 and pro forma Form 1120. Learn why and what to do.
US-Sourced Income for Foreign LLCs (2026): Do You Owe US Tax?
Foreign-owned single-member LLCs often owe $0 US income tax — even with US clients — but the IRS still requires annual reporting. Learn how "US-sourced" income is determined and when your LLC must file.
How to File Form 5472 + Pro-Forma 1120 (Step-by-Step 2026 Guide)
Filing Form 5472 and its pro-forma 1120 is mandatory for foreign-owned US LLCs — even with zero income. Get a simple step-by-step walkthrough and key deadlines for 2026 IRS compliance.
Form 5472 Penalties Explained for 2026 (Foreign-Owned LLCs)
The IRS penalty for not filing Form 5472 is $25,000 per year — even with no income. Learn when penalties apply, whether they increase, and how foreign-owned LLC owners can avoid them.
IRS Form 5472 Filing Deadline & Extension Guide (2026 Tax Year)
The 2026 filing deadline, how to extend with Form 7004, and the correct way to file Form 5472 + pro forma Form 1120 to avoid the $25,000 penalty.
Reportable Transactions on Form 5472 (Complete Guide)
Learn what counts as a reportable transaction (and what does not) for Form 5472, where it’s reported on the form, and how the pro forma Form 1120 fits in.
What Is IRS Form 5472?
A complete guide to understanding Form 5472, who needs to file it, and why the IRS requires this information return.
Foreign-Owned Single-Member LLC Tax Requirements (Form 5472 Explained)
Understanding tax requirements for foreign-owned single-member LLCs, including Form 5472 filing obligations.
What Is a Pro Forma Form 1120?
Learn about Pro Forma Form 1120, when it's required with Form 5472, and how to file it correctly.
Do Foreign Owners of U.S. LLCs Need to File U.S. Taxes?
Understanding when foreign owners of U.S. LLCs need to file U.S. tax returns and what forms are required.