Form 5472 line guide
Form 5472 line 1n: what goes in it for a foreign-owned LLC?
What do I enter on Form 5472 line 1n?
What the IRS says
1n Country(ies) under whose laws the reporting corporation files an income tax return as a resident
While a foreign-owned U.S. DE has no income tax return filing requirement, as a result of final regulations under section 6038A, it will now be required to file a pro forma Form 1120, U.S. Corporation Income Tax Return, with Form 5472 attached by the due date (including extensions) of that Form 1120.
In plain language
The Instructions for Form 5472 (Rev. 12-2024) have entries for many Part I lines (for example 1a, 1c, 1f, 1j and 1o) but none for line 1n. They do not say what a foreign-owned U.S. disregarded entity should put there.
That is why you will find different answers online. This guide does not add one, because a filled box on a return is a statement the signer makes. A licensed tax professional can tell you what applies to your entity.
IRS sources
Quoted text last compared with the IRS document on 2026-10-03. The IRS can revise its forms and instructions; check the current version before you rely on anything here.
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