Form 5472 Desk vs manual filing and compliance services

Use Form 5472 Desk only for a clean, current, zero-income foreign-owned U.S. disregarded entity packet. Use a professional for any advice, uncertainty, late filing, notice, or complex related-party transaction.

Decision rule

Form 5472 Desk prepares the packet and checklist; it does not file, sign, advise, or represent.

Form 5472 Desk

Price: $79 software fee
Best for: Clean foreign individual / 100% single-member LLC / disregarded entity packet prep
Tradeoff: Strict hard stops; user still files with the IRS

Manual IRS forms

Price: $0 software fee
Best for: Owners comfortable reading IRS instructions and assembling the packet
Tradeoff: No guided scope gate, checklist, or annual passport

CPA or international tax pro

Price: Quoted by the professional
Best for: Any uncertainty, income, treaty, ECI, transfer pricing, late filing, or notices
Tradeoff: More expensive, but appropriate for judgment-heavy cases

Comparison of filing options, prices, best use cases, and tradeoffs
Option	Price	Best for	Tradeoff
Form 5472 Desk	$79 software fee	Clean foreign individual / 100% single-member LLC / disregarded entity packet prep	Strict hard stops; user still files with the IRS
Manual IRS forms	$0 software fee	Owners comfortable reading IRS instructions and assembling the packet	No guided scope gate, checklist, or annual passport
CPA or international tax pro	Quoted by the professional	Any uncertainty, income, treaty, ECI, transfer pricing, late filing, or notices	More expensive, but appropriate for judgment-heavy cases

Which option should you use?

Foreign individual owns 100% of a U.S. SMLLC with EIN and zero income

Use: Form 5472 Desk can fit after the hard-stop gate
Why: The facts match the narrow packet-preparation lane.

Foreign company owns the LLC or ownership is indirect

Use: Use a professional
Why: Ownership and related-party analysis become more complex.

Deadline missed or IRS notice received

Use: Use official IRS guidance or a professional
Why: Late filing, penalties, reasonable cause, and notices are outside scope.

Decision matrix for choosing a filing option
Situation	Use	Why
Foreign individual owns 100% of a U.S. SMLLC with EIN and zero income	Form 5472 Desk can fit after the hard-stop gate	The facts match the narrow packet-preparation lane.
Foreign company owns the LLC or ownership is indirect	Use a professional	Ownership and related-party analysis become more complex.
Deadline missed or IRS notice received	Use official IRS guidance or a professional	Late filing, penalties, reasonable cause, and notices are outside scope.

What the software does

It collects narrow scope answers, summarizes source records, prepares a Form 5472 self-review packet, pro forma Form 1120 checklist, mail/fax checklist, and annual passport.

What manual filing requires

Manual filing can work when the owner understands the IRS instructions, special foreign-owned U.S. DE address, Form 7004 extension path, and record-maintenance expectations.

When a professional is the right path

Use a U.S. tax professional for ownership chains, classification uncertainty, income, ECI, treaty positions, transfer pricing, notices, penalties, reasonable cause, or representation.

Foreign individual directly owns 100% of a U.S. single-member LLC

LLC is treated as a disregarded entity with no classification uncertainty

Current supported 2025 calendar-year Form 5472 attached to pro forma Form 1120

Entity EIN, owner identifying facts, formation records, address, and transaction records are ready

Zero-income facts with at least one supported, documented owner contribution or distribution

Self-review packet only; the user files through the official IRS mail or fax path

Side-by-side comparisons

Form 5472 vs CPA or international tax professional

Clean packet assembly -> Form 5472 Desk. Professional judgment, complex transactions, missed deadline, or IRS contact -> CPA/tax professional.

Comparison questions

Is Form 5472 Desk cheaper than a CPA?

Usually, but it is intentionally narrower. The software is appropriate only for clean self-preparation facts, not professional judgment.

Does Form 5472 Desk submit the IRS filing?

No. The user reviews, signs where required, and files through the official IRS mail or fax path.

Check my Form 5472 lane · $79