48 checks behind Form 5472.

5472-SCOPE-01

U.S. SMLLC lane

The wizard requires a U.S. single-member LLC before the packet can become ready.

5472-SCOPE-02

Foreign individual owner

The supported lane requires one foreign individual directly owning 100%, not shared, indirect, trust, partnership, or foreign corporate ownership.

5472-SCOPE-03

Disregarded entity certainty

Classification uncertainty, Form 8832 issues, and corporate election questions are stopped before checkout.

5472-SCOPE-04

Current calendar-year limit

The MVP is limited to the current supported 2025 calendar-year Form 5472 / pro forma Form 1120 packet.

5472-SCOPE-05

Entity EIN ready

Missing EIN, EIN application, and mismatch issues are not treated as simple packet facts.

5472-SCOPE-06

Owner ID fact ready

Owner identifying number or reference ID complications are routed out before packet preparation.

5472-IDENTITY-01

LLC legal name required

The server-side calculator blocks checkout until the LLC legal name is present.

5472-IDENTITY-02

LLC EIN required

The packet cannot become ready without the entity EIN field.

5472-IDENTITY-03

Owner name required

The foreign individual owner name is required before the passport can be treated as ready.

5472-IDENTITY-04

Owner country required

The owner country of residence is required before packet preparation continues.

5472-IDENTITY-05

Basic records confirmation

Formation, EIN, address, owner, and transaction records must already be available.

5472-IDENTITY-06

No sensitive credential collection

The product does not ask for IRS account credentials, OTPs, or unrelated sensitive identifiers.

5472-TIMING-01

Expected filing date required

Missing or invalid expected filing dates are hard-stopped instead of replaced by the server date.

5472-TIMING-02

Original due-date check

The packet blocks post-April 15, 2026 filings unless the user confirms a timely Form 7004 extension.

5472-TIMING-03

Extended due-date check

The packet blocks dates after the October 15, 2026 extended deadline for the supported lane.

5472-TIMING-04

Extension proof warning

When the user confirms Form 7004, the output tells them to keep proof of the extension.

5472-TIMING-05

Current-year only

Prior-year, fiscal-year, short-year, amended, and late-cleanup cases are outside the MVP.

5472-TIMING-06

No late-relief posture

Reasonable-cause strategy and late-filing penalty relief are not positioned as software outputs.

5472-ACTIVITY-01

Zero-income lane

The first lane requires zero income facts and does not decide U.S. trade or business or ECI analysis.

5472-ACTIVITY-02

Simple owner capital only

Owner contributions and owner distributions are separated from other related-party transaction types.

5472-ACTIVITY-03

Other transactions hard stop

Loans, services, rents, royalties, IP, asset transfers, cost sharing, debt instruments, and nonmonetary transfers are outside scope.

5472-ACTIVITY-04

Contribution amount retained

Owner contribution amounts remain user-entered facts preserved in the passport.

5472-ACTIVITY-05

Distribution amount retained

Owner distribution amounts remain user-entered facts preserved in the passport.

5472-ACTIVITY-06

Zero-activity warning

Zero owner capital activity produces a recordkeeping warning instead of being silently ignored.

5472-BOUNDARY-01

No treaty advice

Treaty positions and permanent establishment questions are routed out of the product.

5472-BOUNDARY-02

No ECI analysis

Effectively connected income and U.S. trade or business questions are outside the packet lane.

5472-BOUNDARY-03

No transfer-pricing advice

Transfer-pricing, FDII, section 267A, and similar technical positions are excluded.

5472-BOUNDARY-04

No IRS notice response

IRS correspondence, notices, amended filings, and representation are hard stops.

5472-BOUNDARY-05

No filing service claim

The product prepares a self-review packet; it does not file, sign, fax, mail, or represent.

5472-BOUNDARY-06

Professional review prompt

The product routes uncertainty to official IRS instructions or a qualified U.S. tax professional.

5472-OUTPUT-01

Pro forma Form 1120 checklist

The output keeps the pro forma Form 1120 attachment posture visible.

5472-OUTPUT-02

Form 5472 packet checklist

The packet organizes field facts and review steps without claiming official acceptance.

5472-OUTPUT-03

Mail/fax path reminder

The official IRS mail or fax path is kept visible in the output.

5472-OUTPUT-04

Annual passport included

The passport stores user-entered facts, warnings, deadline status, and transaction amounts for next year.

5472-OUTPUT-05

Output footer boundary

Generated outputs repeat that the tool is not legal, tax, treaty, transfer-pricing, ECI, penalty, filing, or representation advice.

5472-OUTPUT-06

User responsibility

The user remains responsible for review, signature, records, and IRS filing.

5472-SOURCE-01

Official-source list visible

The homepage and guides expose IRS sources used for the MVP.

5472-SOURCE-02

Source review date shown

Source notes include the June 10, 2026 review date used for the current product copy.

5472-SOURCE-03

Guide citations preserved

Guide structured data cites official source URLs behind the article.

5472-SOURCE-04

About page identity

The public About page identifies the publisher and the self-preparation operating pattern.

5472-SOURCE-05

Quality page crawlable

The published checks page is linked in navigation and sitemap.

5472-SOURCE-06

Structured data author

Guide and authority pages expose a named author profile in JSON-LD.

5472-CONSENT-01

Software fee separated

The price is presented as a software fee, not an IRS fee or tax payment.

5472-CONSENT-02

Government fees excluded

IRS penalties, postage, professional fees, and other official costs are not collected by the product.

5472-CONSENT-03

Scope gate before payment

Server-side calculation must return ready before checkout can be created.

5472-CONSENT-04

No acceptance guarantee

The product does not promise IRS acceptance or penalty avoidance.

5472-CONSENT-05

No penalty guarantee

The product does not promise penalty relief or reasonable-cause success.

5472-CONSENT-06

Output review required

The user remains responsible for reviewing every output before filing.