Form 5472 is an information return required by the IRS for foreign-owned U.S. corporations or LLCs to report transactions with related parties.

Form 5472 Knowledge Hub: Articles & Online Events

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IRS Form 5472 Guide for Foreign-Owned LLCs | 2026 Deadlines, Penalties

Everything a non-U.S. founder needs to know about IRS Form 5472 — who must file, what triggers the requirement, key deadlines, the $25,000 penalty, and how to fix a missed filing. Written and reviewed by Arik Rozen, CPA.

Arik Rozen (CPA, MBA)

2 days ago

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