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Form 5472 line-by-line map for a foreign-owned U.S. DE

A line-by-line review map for the supported foreign-owned U.S. disregarded entity packet, not a substitute for IRS instructions.

By Yann LephayPublished 2026-06-19 · Last updated 2026-06-19

Summary

For the supported foreign-owned U.S. DE lane, Form 5472 review starts with Part I entity facts, Part II foreign owner facts, Part III related-party facts, and Part V simple owner-capital activity. Parts IV, VI, VII, VIII, and IX often signal unsupported transactions, import, FDII, loans, debt, base erosion, or cost-sharing issues that should stop the product workflow.

This is a supported-lane map, not a full Form 5472 preparation service.

Supported mapParts I, II, III, simple Part VOnly for clean user-entered facts.
Hard-stop partsIV, VI, VIII, IXComplex transaction categories are outside scope.
User taskReview official formThe IRS form and instructions control.

Part I: reporting corporation facts

For this product, Part I starts with the domestic single-member LLC treated as a foreign-owned U.S. DE: legal name, address, EIN, tax year, principal activity facts, total forms filed, and the foreign-owned U.S. DE checkbox.

Part II and Part III: owner and related party

The supported lane narrows the owner and related-party facts to one foreign individual who directly owns 100% of the U.S. single-member LLC. Indirect owners, foreign companies, trusts, nominees, and multiple owners stop the workflow.

Part V: simple foreign-owned U.S. DE activity

Part V is where the clean owner-capital lane belongs: formation, contributions, distributions, or zero owner-capital activity with records ready. Ambiguous activity should not be forced into a routine packet.

Parts that usually stop this product

Parts IV, VI, VII, VIII, and IX can involve sales, services, rents, royalties, loans, insurance, imports, FDII, debt instruments, cost sharing, nonmonetary transfers, base erosion, or transfer-pricing questions. Those are outside scope.

Next steps

Instructions guide

Use this line map together with the official IRS form and instructions.

Related-party transaction guide

Review the simple Part V boundary before entering transaction amounts.

Run the fit checker

Do not use the line map as a workaround for hard-stop facts.

Common questions

Does this page explain every Form 5472 line?

No. It maps the clean foreign-owned U.S. DE lane supported by Form 5472 Desk. Lines tied to complex transactions, transfer pricing, imports, FDII, cost sharing, debt, or base erosion are outside scope.

Can I use the line map instead of the IRS instructions?

No. The official IRS form and instructions control. This page only helps users understand which parts are relevant to the narrow product lane.

Does Form 5472 Desk file with the IRS?

No. It prepares a self-review packet and checklist. The user reviews, signs where required, and files through the official IRS mail or fax path.

Does this product provide tax advice?

No. It is self-help software for a narrow packet-preparation lane. Treaty positions, ECI analysis, transfer pricing, reasonable cause, notices, and representation are outside scope.

Run the strict Form 5472 checker

Check whether the facts fit the foreign individual, 100% single-member LLC, disregarded entity, current on-time packet lane before preparing anything.

Open checker

Related 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

IRS About Form 5472IRS page for the current Form 5472 revision and official instructions; page last reviewed March 30, 2026. Official source reviewed for this MVP on June 19, 2026.IRS Instructions for Form 5472Official instructions define reporting corporations, foreign-owned U.S. disregarded entities, filing method, pro forma Form 1120, Form 7004 extension handling, and $25,000 penalties. Official source reviewed for this MVP on June 19, 2026.IRS Form 5472 PDFOfficial form used for the information return attached to the pro forma Form 1120 packet. Official source reviewed for this MVP on June 19, 2026.IRS About Form 1120Official Form 1120 page; the Form 5472 DE lane uses a pro forma Form 1120 cover. Official source reviewed for this MVP on June 19, 2026.IRS Instructions for Form 1120Official corporation return instructions used for regular due-date timing: generally the 15th day of the 4th month after tax year end. Official source reviewed for this MVP on June 19, 2026.IRS About Form 7004Official page for automatic extension requests for certain business income tax, information, and other returns. Official source reviewed for this MVP on June 19, 2026.IRS Instructions for Form 7004Official extension instructions; Form 5472 DE instructions give special filing-channel rules for Form 7004. Official source reviewed for this MVP on June 19, 2026.IRS single-member LLC pageIRS page explaining single-member LLC disregarded-entity classification basics and EIN context. Official source reviewed for this MVP on June 19, 2026.TD 9796 foreign-owned disregarded entity regulationsIRS Internal Revenue Bulletin item treating a domestic disregarded entity wholly owned by a foreign person as separate for limited section 6038A reporting and record-maintenance purposes. Official source reviewed for this MVP on June 19, 2026.

Last reviewed: June 19, 2026.