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.
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. |
|---|---|
| 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
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 checkerRelated 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
Last reviewed: .