Form 5472 for a Stripe Atlas LLC owned from abroad
What a non-U.S. founder with an Atlas single-member LLC owes the IRS and Delaware each year, and who files it.
Summary
Our answer: if you are a non-U.S. person and your Atlas company is a Delaware LLC with you as the only member, you file a pro forma Form 1120 with Form 5472 every year by April 15, plus Delaware's LLC tax by June 1 ($400 for tax year 2026 under HB 400, $300 for 2025 and earlier). Atlas's own tax documentation lists the yearly obligations and points to its tax partners or your own adviser; we found nothing saying Atlas files Form 5472 for you. If your Atlas company is a C corporation, it files a real Form 1120 instead, which is outside our lane.
An Atlas single-member LLC owned by a foreign individual files pro forma Form 1120 + Form 5472 by April 15 and pays Delaware's LLC tax by June 1 ($400 from tax year 2026).
| IRS, tax year 2026 | Pro forma 1120 + Form 5472 by April 15, 2027Fax 855-887-7737 or mail; no e-file for foreign-owned U.S. DEs. |
|---|---|
| Delaware LLC tax | $400 by June 1 (tax year 2026 onward)$300 through tax year 2025; HB 400 (signed May 21, 2026). $200 penalty plus 1.5% per month if late. |
| Atlas registered agent | $100 per year after year oneStripe Atlas pricing, checked October 27, 2026. |
| Atlas C corporation | Real Form 1120 + Delaware franchise tax by March 1Outside Form 5472 Desk scope. |
Your yearly checklist
January to April 15: pro forma Form 1120 + Form 5472 for the previous year, faxed or mailed (Form 7004 by April 15 if you need until October 15). June 1: Delaware LLC tax in the Delaware portal ($400 for tax year 2026, paid by June 1, 2027). Every year: keep the bank statements showing money in and out from you.
Example
A founder in Bangalore formed a Delaware LLC through Atlas in May 2026, paid the $500 Atlas fee from a personal card, and wired $2,000 to the LLC bank account. No customers yet. The 2026 packet reports those owner contributions on Form 5472, due April 15, 2027; the first Delaware LLC tax, $400 for tax year 2026, is due June 1, 2027.
When to stop
Atlas C corporation, two founders in one LLC, Stripe revenue, a 2025 year never filed, or an IRS notice. Each needs a professional.
Common questions
Does Stripe Atlas file Form 5472 for me?
Atlas's business taxes documentation (checked October 27, 2026) lists your federal and Delaware obligations and refers you to its tax partners or an adviser of your choice. It does not say Atlas files Form 5472. Assume it is your job unless a paid service confirms it in writing.
Which Atlas transactions go on Form 5472?
Money you put into the LLC (including the formation fee if you paid it personally for the LLC) and money you took out are the usual owner transactions. Payments from customers through Stripe are not owner transactions, but they mean the LLC has income, which takes you outside our zero-income lane.
My Atlas LLC has customers. Can I still use Form 5472 Desk?
No. Revenue raises effectively connected income and treaty questions that need a CPA. The wizard stops before payment.
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.
Form 5472 instructions for 2025 foreign-owned LLC packets
A guided reading path for the official IRS Form 5472 instructions, Form 5472 PDF, and 2025 pro forma Form 1120 context.
Official sources for this guide
Last reviewed: .