FORM 5472 & PROFORMA 1120 FILING SERVICE

Overview

Form 5472 together with a Proforma Form 1120 is an annual information return required for foreign‑owned disregarded entities, most commonly a foreign‑owned single‑member LLC registered in the United States.

Under U.S. tax rules, a single‑member LLC is generally treated as a disregarded entity. This means the LLC itself is ignored for income tax purposes, and any income is considered to belong directly to its owner rather than to the company.

This filing is not an income tax return. Its purpose is to inform the IRS about certain reportable transactions between the foreign owner and the U.S. LLC during the year.

What This Filing Reports

• It does not calculate income tax

• It does not report profit or business expenses

• It only discloses financial transactions between the foreign owner and the LLC (such as capital contributions, loans, or payments)

No tax is assessed through Form 5472 or the Proforma 1120 itself.

Who Must File

You are required to file Form 5472 with a Proforma Form 1120 if:

• You are a foreign owner of a U.S. single‑member LLC, and

• The LLC was active at any time during the year

If the LLC is closed during the year, a final return must still be filed and clearly marked as Final so the IRS knows no future filings are expected.

Our Service Package

Form 5472 + Proforma 1120

Professional Preparation & Filing

Fee: $200 (fixed)

Our service includes:

• Review of ownership and transaction details

• Accurate preparation of Form 5472 and Proforma Form 1120

• Submission to the IRS by fax or mail (as required)

• Proof of filing and a complete copy of the submitted return

Pricing Transparency

We charge a flat fee of $200 with no hidden costs. Since this return cannot be e‑filed, our fee already covers the cost and handling of fax submission to the IRS.

Our Process

Our filing process is simple and efficient:

1. You provide basic LLC and ownership information

2. We review reportable transactions for the year

3. Forms are prepared in compliance with IRS requirements

4. The return is submitted to the IRS

5. You receive confirmation and copies for your records

For a detailed walkthrough, please click “Get Started”.

Do I Also Need to File an Income Tax Return?

Because a single‑member LLC is treated as a disregarded entity, the owner — not the LLC — is responsible for reporting any income.

If you are a nonresident alien, U.S. income tax generally applies only if the income is effectively connected with a U.S. trade or business.

In simple terms:

• If you do not operate or manage business activities inside the U.S.,

• Your LLC income is usually not taxable in the United States

Why Filing a Nonresident Tax Return Is Often Recommended

In many cases, your LLC’s gross receipts are reported to the IRS by payment processors, banks, or other third parties.

To avoid misunderstandings or incorrect tax assessments, we often recommend filing a nonresident income tax return that:

• Reports the LLC income for transparency

• Includes an explanatory statement citing why the income is not taxable under U.S. law

This proactive approach helps prevent IRS notices and unnecessary tax disputes.

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Ensure compliance and peace of mind with professional handling of your Form 5472 and Proforma 1120 filing.

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