Form 5472 mail and fax checklist for foreign-owned U.S. DEs
A filing-channel checklist for foreign-owned U.S. disregarded entities that cannot e-file Form 5472.
Summary
IRS instructions say foreign-owned U.S. disregarded entities cannot file Form 5472 electronically. The acceptable methods in the instructions are fax at 300 DPI or higher to 855-887-7737, or mail to the dedicated IRS Ogden address for these filers.
Foreign-owned U.S. DE Form 5472 filings use the special IRS fax or mail path.
| E-file | Not availableFor foreign-owned U.S. DEs in the instructions. |
|---|---|
| Fax | 855-887-7737300 DPI or higher. |
| IRS Ogden PIN UnitUse the dedicated address, not regular 1120 addresses. |
What to assemble
Assemble the pro forma Form 1120 cover, Form 5472, any required attachment statements, extension proof if applicable, and source-record checklist before sending.
Do not use regular Form 1120 addresses
The IRS instructions provide a dedicated foreign-owned U.S. DE address and warn that these filers do not use the regular Form 1120 mailing addresses.
Product boundary
Form 5472 Desk does not fax, mail, sign, track delivery, confirm receipt, or answer IRS follow-up. It prepares the packet and checklist.
Common questions
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 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: .