Form 5472 with TurboTax or e-file? Why it goes by fax or mail
Why consumer tax software does not fit the foreign-owned single-member LLC Form 5472 filing, and what to use instead.
Summary
Our answer: do not look for Form 5472 in TurboTax or TaxAct for a foreign-owned single-member LLC. The IRS instructions say a foreign-owned U.S. disregarded entity cannot file Form 5472 electronically; the packet (pro forma Form 1120 + Form 5472) is faxed to 855-887-7737 or mailed to the IRS in Ogden, Utah. Consumer software is built to e-file individual or full corporate returns; we found no Intuit or TaxAct help page covering this filing (checked October 27, 2026).
IRS: a foreign-owned U.S. DE cannot file Form 5472 electronically; fax 855-887-7737 or mail to Ogden.
| E-file | Not available for foreign-owned U.S. DEsIRS Instructions for Form 5472, Rev. December 2024. |
|---|---|
| Fax | 855-887-7737300 DPI or higher. |
| Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201Use this address, not the regular Form 1120 address. | |
| Extension | Form 7004, same fax or addressFiled by the regular due date. |
What to use instead
The free IRS PDFs (Form 1120, Form 5472, and Form 7004 if needed), our $79 packet that checks the zero-income lane and summarizes the facts to copy onto them, or a preparer. All three end the same way: a fax to 855-887-7737 or a letter to Ogden.
Proof of filing
Keep the fax transmission report or the certified mail receipt, the full packet as sent, and the bank statements behind the Form 5472 amounts. The IRS does not send a receipt for this filing.
Common questions
Can TurboTax Business do a pro forma Form 1120?
We found no Intuit documentation for the foreign-owned disregarded entity pro forma 1120. Even if software prints the forms, the IRS route is fax or mail, so the software's main benefit, e-filing, does not apply.
Should I report the LLC on my own U.S. return instead?
A non-U.S. owner with no U.S. income usually has no Form 1040-NR to file because of the LLC alone, and the LLC's Form 5472 obligation does not move onto a personal return. If you do have U.S. income, talk to a CPA.
Can I fax from a phone app?
Yes, if the service sends at 300 DPI or higher, which the IRS requires, and gives you a transmission report. Keep the report with the packet.
Related guides
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.
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.
Where to file Form 5472 for a foreign-owned U.S. DE
The IRS dedicated filing path for foreign-owned U.S. disregarded entity Form 5472 packets, and why regular Form 1120 addresses are not used.
Official sources for this guide
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