Best way to file Form 5472 in 2027, and what each option costs
Our ranking of the ways to file Form 5472 with a pro forma Form 1120 for the April 15, 2027 deadline, with published prices and the cases where a CPA is worth it.
Summary
Our pick: if one foreign individual owns 100% of a U.S. single-member LLC with no U.S. income and only money in and out from the owner, prepare it yourself; the packet is two IRS forms and a fax. Use the free IRS forms if you are comfortable with the instructions, or our $79 packet for the checks and the fax cover. A specialist preparer at about $300 a year is reasonable if you will not touch the forms; a $2,000-a-year compliance bundle only makes sense if you also buy its bookkeeping and state filings. Hire a CPA when there is income, a treaty position, a late year, or an IRS letter.
A foreign-owned U.S. disregarded entity cannot file Form 5472 electronically: it is faxed to 855-887-7737 or mailed to Ogden, by April 15, 2027 for tax year 2026.
| Free IRS forms | $0Pro forma Form 1120 + Form 5472; you read the instructions and fax. |
|---|---|
| Form 5472 Desk | $79 one timeScope checks, a self-review summary of your Form 5472 and pro forma 1120 facts, fax and mail checklist; you fill in the IRS forms. Tax year 2026 is not supported yet (see below). |
| Specialist preparer | About $300 per LLC per yearPublished flat fee, checked October 27, 2026. |
| LLC compliance subscription | About $2,000 per yearPublished plan including federal filings, checked October 27, 2026. |
| Penalty for not filing | $25,000 per formIRS Instructions for Form 5472; more if not filed within 90 days of an IRS notice. |
| Deadline, tax year 2026 | April 15, 2027October 15, 2027 with a timely Form 7004, faxed or mailed to the same special address. |
Tax year 2026: what our product supports today
Form 5472 Desk currently accepts tax year 2025 only, whose extended deadline passed on October 15, 2026. Until tax year 2026 support is added and checked against the 2026 IRS forms, the wizard cannot prepare the packet due April 15, 2027: use the free IRS forms or a preparer for that year. The ranking below describes the options, not a promise that our packet is available today.
Our ranking for a zero-income, single-owner LLC
1. Yourself with our $79 packet: scope checks, a self-review summary of the facts to copy onto the IRS forms, fax and mail checklist. 2. Yourself with the free IRS forms if you already know them. 3. A specialist preparer at about $300 if you will not open the forms. 4. A CPA when any judgment is involved. 5. A compliance subscription only if you want everything else it bundles. This order is our editorial view, based on what each option delivers for this narrow case and published prices checked on October 27, 2026.
What you are actually filing
Since TD 9796, a foreign-owned U.S. disregarded entity is treated as a corporation for Form 5472 purposes. It files a pro forma Form 1120 completed only for the name and address and items B (EIN) and E (initial, final, name or address change, as applicable), with "Foreign-owned U.S. DE" written across the top, with Form 5472 attached reporting reportable transactions with the foreign owner, such as the money you put in to open the LLC or take out as distributions. The IRS says this packet cannot be filed electronically.
Example
A designer in Lisbon owns 100% of a Wyoming LLC that invoiced nothing in 2026. She wired $1,500 to open the bank account and paid $600 of fees from it. Her 2026 packet reports the $1,500 contribution on Form 5472 and goes by fax before April 15, 2027. That is the case for doing it yourself.
When the verdict changes
Revenue from U.S. clients, a second member, a foreign company as owner, a missed 2024 or 2025 filing, or an IRS letter: go to a CPA or an international tax professional. A late year is not a $79 problem; the penalty analysis comes first.
Common questions
What is the cheapest legal way to file Form 5472?
Doing it yourself with the free IRS forms: a pro forma Form 1120 with the name, address, items B and E and "Foreign-owned U.S. DE" across the top, Form 5472 with Parts I, II and III (required for all filers), Part V for the owner transactions and Part VII, which all reporting corporations must complete, and a fax to 855-887-7737. The risk is not the fee; it is a wrong or missing form, which the IRS penalizes at $25,000.
Is a $2,000-a-year service worth it for Form 5472 alone?
Not for a zero-income LLC. That price buys a bundle (bookkeeping, state filings, registered agent). If Form 5472 is the only federal obligation, you are paying for the rest of the bundle.
When is a CPA worth the money?
When the LLC has U.S.-source income or a U.S. trade or business, when you rely on a treaty, when the owner is a company rather than a person, when a past year was missed, or when an IRS notice has arrived. Those are judgment calls; our packet stops before payment in each of them.
Can I use AI to fill Form 5472?
An assistant can explain the form, but it does not know your LLC's contributions, distributions and dates, and it cannot fax the packet. Whatever tool you use, check the numbers against your bank statements; the signature and the penalty are yours.
Check whether your LLC fits the $79 lane
As of October 27, 2026 the wizard supports tax year 2025 only, so it cannot yet prepare a 2026 packet; it stops before payment for income, multi-member LLCs, late years or IRS notices.
Open checkerRelated guides
Foreign-owned LLC Form 5472 filing guide
A narrow source-linked guide for foreign-owned single-member LLC owners checking the Form 5472 plus pro forma Form 1120 filing lane.
Form 5472 filing requirements for a foreign-owned LLC
Who must file Form 5472, how foreign-owned U.S. disregarded entity rules fit a single-member LLC, and where the Form 5472 Desk lane stops.
Can Form 5472 be e-filed online for a foreign-owned U.S. DE?
A clear e-file answer for foreign-owned U.S. disregarded entities, with the safer route back to the IRS mail/fax checklist.
Official sources for this guide
Last reviewed: .