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.

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

Summary

Foreign-owned U.S. disregarded entities use the dedicated IRS path in the Form 5472 instructions: fax at 300 DPI or higher to 855-887-7737, or mail to the IRS Ogden PIN Unit address listed in the instructions. These filers do not use the regular Form 1120 or Form 7004 mailing addresses.

The product prepares the filing packet; the user sends it through the official IRS mail or fax path.

Fax	855-887-7737300 DPI or higher in the IRS instructions.
Mail	IRS Ogden PIN UnitDedicated foreign-owned U.S. DE address.
Not used	Regular Form 1120 addressesInstructions route these filers separately.

Dedicated IRS path

The IRS instructions say foreign-owned U.S. DE filers write 'Foreign-owned U.S. DE' across the top of the pro forma Form 1120 and file by fax or by the dedicated Ogden PIN Unit mail address listed in the instructions.

Why regular addresses are risky

The instructions state that these filers do not use the regular Form 1120 mailing addresses. They also route Form 7004 for this DE lane to the same special fax or mail path rather than the regular Form 7004 address list.

What to keep

Keep a copy of the pro forma Form 1120, Form 5472, attachment statements, extension proof when applicable, source-record checklist, delivery proof, and annual passport.

Where the product stops

Form 5472 Desk does not fax, mail, track, confirm receipt, amend, answer notices, or represent the user. If the IRS has already contacted the entity, use official IRS channels or professional help.

Next steps

Mail/fax checklist

Use the detailed checklist before sending the packet.

E-file answer

Confirm why foreign-owned U.S. DE Form 5472 packets are not an online filing flow.

Pro forma Form 1120 checklist

Review the limited cover-form requirements before sending the packet.

Common questions

What is the Form 5472 mailing address for a foreign-owned U.S. disregarded entity?

The current IRS Instructions for Form 5472 list a dedicated Ogden, Utah PIN Unit address for foreign-owned U.S. DE filings. Always verify the address in the official IRS instructions before mailing.

Does Form 5472 Desk mail or fax the packet?

No. The product prepares a self-review packet and checklist only. The user sends it through the official IRS path and keeps proof of delivery.

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

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.

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.

Official sources for this guide

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.

Last reviewed: June 19, 2026.

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