Form 5472 reference ID: what it is and a format checker

The Form 5472 instructions define it this way: “A reference ID number is a number established by or on behalf of the reporting corporation identified in Part I that is assigned to 25% foreign shareholders and/or related foreign parties with respect to which Form 5472 reporting is required.” They add that “there is no need to apply to the IRS to request a reference ID number or for permission to use these numbers.”

The format rules

• “The reference ID number that is entered must be alphanumeric ..., and no special characters or spaces are permitted.”
• “The length of a given reference ID number is limited to 50 characters.”
• “The same reference ID number must be used consistently from tax year to tax year with respect to a given 25% foreign shareholder or related foreign party.”

Check a value

What this does and does not do

The checker only compares what you type with the format above. It does not choose an ID for anyone, and it cannot tell you whether one is needed: the instructions say a reference ID is required “only in cases where no U.S. identifying number was entered” for the person, and that filers may enter both. Keep a record of the ID you use, because it has to be the same every year.