Learn
Form 5472, explained from the IRS sources
Every page answers one question: a short factual answer, the IRS's own words with a link to the source, then plain English. None of them says what you personally must do.
Start here
- What is Form 5472?
- Who files Form 5472? What the IRS instructions say
- When is Form 5472 due?
- Form 5472 penalties and late filing: what the instructions say
- Is revenue the test for Form 5472? An LLC with little or no income
- The nine Parts of Form 5472
- Form 5472 Part IV: monetary transactions with a foreign related party
- Form 5472 Part V: transactions of a foreign-owned U.S. DE
- What is a pro forma Form 1120 for a foreign-owned U.S. DE?
- What is a reportable transaction on Form 5472?
- Form 5472 terms in plain English
- Materials the Form 5472 instructions refer to: a generic checklist
- Form 7004 and the October 15 extended due date
Line by line
- Form 5472 line 1n: what goes in it for a foreign-owned LLC?
- Form 5472 line 8e: relationship of the related party
- Form 5472 line 1f and Part V: are contributions and distributions counted?
- Form 5472 Part VII lines 42 and 43 for a foreign-owned U.S. DE
Free tools
- Due date calculator Regular and extended dates from a tax-year end
- Where to send Form 5472 The IRS fax number and mailing address, quoted
- Reference ID format checker Check a value against the IRS format rules
- Form 5472 line finder Find a line by its number and read the IRS wording
Want Fylit to help with this workflow in the future?
Join the Form 5472 tools waitlist. There is no release date and no promise that any tool will be built. This is how we find out whether enough people want one.
Fylit is an educational resource. Nothing here is tax or legal advice, and nothing here determines whether you personally must file anything. Fylit does not prepare returns, fill in forms from your facts, or file anything. Fylit is not the IRS and is not affiliated with, endorsed by, or sponsored by the IRS or any government agency. Check the IRS's current forms and instructions, and ask a qualified professional about your own situation. Legal disclosures