What is Form 5472?
The IRS titles Form 5472 as the “Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.” (IRS, Instructions for Form 5472, checked 2026-09-03)
What does a foreign-owned single-member US LLC actually file?
The IRS instructions say a foreign-owned US disregarded entity files “pro forma Form 1120, U.S. Corporation Income Tax Return, with Form 5472 attached by the due date (including extensions) of that Form 1120.” (IRS, Instructions for Form 5472)
“The only information required to be completed on Form 1120 is the name and address of the foreign-owned U.S. DE and items B and E on the first page.” (IRS, Instructions for Form 5472)
This page does not say the return is due in years with no reportable transaction. Use the Form 5472 instructions for what counts as a reportable transaction.
A longer walkthrough is /guides/form-5472-foreign-owned-llc.
Do I need an EIN before I can file?
Yes. The pro-forma Form 1120 identifies the foreign-owned US disregarded entity; an Employer Identification Number is how the IRS identifies that entity. The IRS tells you to form the legal entity with the state before applying for an EIN. (IRS, Employer Identification Number, checked 2026-09-03)
If the principal place of business is outside the United States, you cannot use the online EIN application. Apply by phone, fax, or mail. On line 7b, enter “foreign” or N/A if the responsible party has no SSN or ITIN and is ineligible to obtain one. (IRS, Instructions for Form SS-4, checked 2026-09-03)
Where the EIN.LLC offer helps
EIN.LLC’s $399 formation (plus the state filing fee) is the US LLC filing and the EIN application. (EIN.LLC pricing)
That is the number the 1120/5472 package uses to identify the company. EIN.LLC does not prepare or file Form 5472 or the pro-forma Form 1120. Those are tax filings; use a qualified tax professional.
