Reference
Where to send Form 5472 and the pro forma Form 1120
This is what the IRS instructions say for a foreign-owned U.S. disregarded entity. Fylit does not send, fax or file anything.
The two ways to file
From the Instructions for Form 5472, under When and Where To File:
File these forms by: Fax (300 DPI or higher) to 855-887-7737, or Mail to: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201.
- Fax: 855-887-7737, at 300 DPI or higher
- Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201
Three things the instructions say that people miss
- Do not use the ordinary Form 1120 address.“These filers do not use the mailing address provided in the Instructions for Form 1120.”
- No e-filing.“If you are a foreign-owned U.S. DE, you cannot file Form 5472 electronically.”
- Mark the Form 1120.The instructions note that “Foreign-owned U.S. DE” should be written across the top of the Form 1120.
Form 7004 (extension)
“The DE must fax or mail the Form 7004 to the fax number or mailing address identified earlier, by the due date (excluding extensions) of the return. For these entities, do not use the regular filing address listed in the Instructions for Form 7004.” Fylit does not prepare or send Form 7004.
What this page does not tell you
It does not say whether anyone must file, which deadline applies to a particular entity, or whether faxing or mailing is better. The IRS can change these details; confirm them in the current instructions before you send anything.
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.
What Fylit does
Fylit currently provides educational resources about this filing. It does not determine your filing obligations or prepare your return.
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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