Inbound Business & LLCs
Form 5472 (Foreign-Owned U.S. Entities & LLCs)
Information Return of a 25% Foreign-Owned U.S. Corporation or Disregarded Entity
- Sanción
- $25,000 mandatory penalty per form/year for failure to timely file or maintain reportable records, plus $25,000 per 30-day period after IRS notice.
- Plazo
- Filed with Form 1120 or pro-forma 1120 by April 15 (or October 15 with Form 7004 extension).
- Quién debe presentar
- U.S. corporations with 25%+ direct or indirect foreign ownership, and foreign-owned single-member U.S. LLCs (treated as disregarded entities under Treas. Reg. §1.6038A-1).
- Plazo de prescripción
- Statute of limitations on related-party transactions remains open indefinitely if omitted.
- Partes y anexos clave
- Part IV (Monetary Transactions) · Part V (Non-monetary Transactions) · Part VI (Related Foreign Party Details)
Dónde suelen fallar las declaraciones
- Believing zero US income excuses filing for Delaware/Wyoming LLCs
- Omitting capital contributions, loans, or personal expense reimbursements
- Missing the strict annual e-file or fax deadline
Cómo lo gestionamos
- Audit-proof preparation of Form 5472 and pro-forma Form 1120
- Classification and ledger reconciliation of all reportable transactions
- Penalty abatement petitions under Reasonable Cause for prior missed years
Siguiente paso
¿No sabe qué formularios le aplican?
Describa su situación en tres líneas. Trazamos el mapa de declaraciones antes de empezar.