FORM 5472 SPECIALIST - DELAWARE LLC
Delaware LLC (DE)?
Get Your Form 5472
Filed by a U.S. CPA.
Own a Delaware LLC as a non-U.S. resident? We prepare your Form 5472 and pro forma Form 1120, review your transactions, and file with the IRS. Prepared and signed by a U.S.-licensed CPA.
✓ Arik Rozen, CPA, MBA — Virginia License #025991 — independently verifiable
✓ 22+ years focused exclusively on Form 5472 for foreign-owned U.S. entities
✓ Zero-Penalty Guarantee — if the error is ours, we fix it at no charge
✓ IRS notice support included for every year we prepare
$399
CPA Prepared
Everything you need for your standard Form 5472 filing.
For a single-member foreign-owned LLC:
✓ Form 5472 + pro forma Form 1120
✓ CPA-prepared, reviewed & signed
✓ U.S.-licensed CPA (verified)
✓ Transaction review
✓ IRS submission + confirmation +$49
✓ Secure filing dashboard
Total if filed with the IRS: $448
With reportable activity: $547
One CPA. One filing. Transparent pricing.
Who Must File Form 5472 For a Delaware LLC?
Form 5472 generally applies to a 25% foreign-owned Delaware corporation that has a reportable transaction with a related party. Certain foreign-owned Delaware disregarded entities, including qualifying single-member LLCs, are also subject to special Form 5472 reporting rules.
✓ Foreign-owned single-member Delaware LLCs (disregarded entities)
✓ Delaware C-corporations that are at least 25% foreign-owned
✓ Delaware Multi-member LLC taxed as a corporation
✓Any Delaware entity with a non-US resident owner and a reportable transaction (Contributions, distributions, loans, and payments involving related parties)
Not sure if you need to file Form 5472? Ask us on WhatsApp →
When Do You Need to File?
Missing the deadline may trigger a $25,000 IRS penalty.
Final Deadline
April 15
Single-Member LLC
C-Corporation
Foreign Corporation
With a timely Form 7004 extension: October 15
Delaware LLC owners:
Your Delaware annual LLC tax ($300 for 2025 / $400 for 2026, due June 1 at corp.delaware.gov) is a separate state obligation. Form 5472 is a federal IRS filing due April 15. Completing one does not satisfy the other. Both are required every year.
Penalty Risks: A missing or incomplete Form 5472 can expose your company to significant IRS penalties.
01
$25,000 for a late or incomplete filing
The IRS penalty for a missing or substantially incomplete Form 5472 starts at $25,000 per tax year — regardless of revenue or activity.
02
Additional penalties after IRS notice
If the filing remains outstanding after the IRS issues a notice, additional $25,000 penalties may apply for each 30-day period that follows.
03
Zero revenue does not exempt you
Capital contributions, owner distributions, formation costs, and registered agent fees paid by the owner may all constitute reportable transactions.
CPA Prepared Filing: 3-Steps, all done for you
How it works
01
Dedicated CPA
We assign a licensed CPA as your dedicated account manager.
Your dedicated CPA prepares your filing from start to finish and stays in direct contact with you throughout the process.
02
Secured Client Portal
Every client receives access to our secured client portal.
Chat directly with your CPA team, upload documents securely, review your completed tax returns, and e-sign everything digitally once you approve.
03
We Prepare → Review → File
A specialist completes your Form 5472 and Pro Forma 1120, then confirms it with you.
We submit your filing to the IRS and send written confirmation. You're done for the year.
Tax Filing Packages for Delaware LLC / Corporation
Simple, transparent pricing
All packages include CPA preparation by a licensed CPA. IRS fax submission available as add-on for all packages. No hidden fees.
MOST COMMON
SINGLE-MEMBER LLC
Base Price:
$399
✓ Prepared by a licensed CPA
✓ Form 5472
✓ Pro Forma Form 1120
✓ IRS filing and written confirmation (+$49)
✓ Filing Confirmation
✓ Zero-Penalty Guarantee (see terms)
✓ CPA Filing Assurance Protocol (CFAP)
✓ 12-month IRS monitoring
Add-ons:
IRS filing and written confirmation (+$49)
Active entity (transactions): +$99
MULTI-MEMBER LLC
Base Price (2 Members):
$529
✓ Prepared by a licensed CPA
✓ Form 1065
✓ Schedule K-1
✓ IRS filing and written confirmation (+$49)
✓ Filing Confirmation
✓ Zero-Penalty Guarantee (see terms)
✓ CPA Filing Assurance Protocol (CFAP)
✓ 12-month IRS monitoring
Add-ons:
IRS filing and written confirmation (+$49)
Active entity (transactions): +$99
Additional member: +$99
C. CORPORATION (INC)
Base Price (2 Shareholders):
$529
✓ Prepared by a licensed CPA
✓ Form 5472
✓ Form 1120
✓ IRS filing and written confirmation (+$49)
✓ Filing Confirmation
✓ Zero-Penalty Guarantee (see terms)
✓ CPA Filing Assurance Protocol (CFAP)
✓ 12-month IRS monitoring
Add-ons:
✓ IRS filing and written confirmation (+$49)
Active entity (transactions): +$99
Additional Shareholder: +$99
IMPORTANT FORM 5472 INFORMATION
No revenue does not necessarily mean no Form 5472 filing requirement - A foreign-owned U.S. LLC may need to file Form 5472 even with zero revenue. Contributions, distributions, loans, and reimbursements between the LLC and its foreign owner can all be reportable transactions. Form 5472: Complete IRS Guide for Foreign-Owned U.S. LLCs →
Professional IRS submission and written filing confirmation - We submit by fax to the IRS Ogden office and retain your timestamped transmission confirmation in your client file. The $49 submission fee is a service fee, not a government filing fee.
Choose the turnaround that fits your filing - Standard: 10 business days, Expedited: 3 business days — $199, Rush: 24 hours — $299. Turnaround begins after all required information is received.
Form 5472 carries significant penalties for noncompliance - The IRS penalty for each missing or incorrect Form 5472 starts at $25,000. If not corrected after an IRS notice, additional $25,000 penalties apply for each 30-day period, with no cap. Our Zero-Penalty Guarantee covers you if the failure is ours.
Trusted by Foreign-Owned U.S. Businesses
Trusted by founders in 198 countries since 2004
Your tax filing is prepared, reviewed, and signed by a U.S.-licensed CPA — not generated by automated software. Backed by TAXUSA GROUP, founded in 2004, IRS Authorized e-File Provider, with more than 230,000 group-wide tax returns filed.
230,000+
Returns filed for foreign-owned U.S. companies
198
Countries served worldwide
4.8 / 5.0
Trustpilot rating from 50+ verified reviews
Since 2004
IRS Authorized e-File Provider
Professional credentials & Publications
Licensed U.S. CPA
Arik Rozen, CPA, MBAVirginia Board of Accountancy License #025991
Form 5472 Specialist | 4.8/5 Rating
The #1 Tax Filing Group for Non U.S. Residents
IRS Authorized e-file Provider
TAX USA GROUP / Tax USA Inc. participates in the IRS e-file program as an Authorized IRS e-file Provider.
Provider Profile & Professional Credentials: We believe professional credentials should be independently verifiable.
Form 5472 for Delaware LLC — Key Facts
- Named CPA: Arik Rozen, CPA, MBA — Virginia License #025991
- Preparation type: CPA-prepared and signed
- Price, DE LLC non-active: $448 all-in ($399 + $49 IRS submission)
- Price, DE LLC active: $547 all-in
- Federal deadline: April 15 (October 15 with extension)
- Delaware annual LLC tax: $300 for 2025 / $400 for 2026 — due June 1 — corp.delaware.gov
- IRS submission method: Fax to Ogden PIN Unit — e-filing not available
- Post-filing IRS support: Included
- Verify credentials: form5472.online/professional-credentials-verification