Do I Need to File Form 5472?

This checker is for foreign owners of a single-member U.S. LLC that is treated as a disregarded entity. Answer a few yes/no questions to see whether you may need to file IRS Form 5472 and Form 1120 (Pro Forma).

Compliance checker

This tool only applies to foreign-owned single-member U.S. LLCs (disregarded entities). We do not cover other entity types or other tax forms.

1. Are you a U.S. citizen or resident for tax purposes?

If you are a U.S. citizen or considered a U.S. resident for federal tax purposes, choose Yes. Otherwise choose No.

Yes No

2. Is your entity a U.S. single-member LLC?

One owner, formed or registered in the United States, and treated as a disregarded entity (not taxed as a corporation).

Yes No

3. Do you own 100% of the LLC?

You are the only owner; no other person or entity has an ownership interest.

Yes No