Plain-English guide
Materials the Form 5472 instructions refer to: a generic checklist
Short answer
The instructions refer to several attachments and records. This page lists them with the IRS wording. It is a general list drawn from the instructions, not a statement of what any particular filer needs.
What the IRS says
Source: Instructions for Form 5472 (Rev. 12-2024).
State all amounts in U.S. dollars and attach a schedule showing the exchange rates used.
Describe these on an attached statement.
If the related party is a foreign person, the reporting corporation must attach a schedule describing each reportable transaction or group of reportable transactions.
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.
A reporting corporation must keep the permanent books of account or records as required by section 6001.
The same reference ID number must be used consistently from tax year to tax year
In plain English
As a reading aid, the items the instructions mention include: the Instructions for Form 5472 and the form itself; a schedule of exchange rates where amounts are stated in U.S. dollars from other currencies; an attached statement for Part V; an attached schedule for Part VI; the entries on the pro forma Form 1120; a Form 7004 if an extension is requested; any reference ID numbers used, kept the same from year to year; and the books and records the instructions refer to.
Which of these a particular filer needs depends on the facts, and the instructions are the authority. Nothing here says that anyone has everything they need or that anything is missing.
Related
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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