2025 calendar-year original due date: April 15, 2026. With a timely Form 7004 extension: October 15, 2026.

Form 5472 packet prep for one narrow foreign-owned LLC lane.

For a foreign individual who owns 100% of a U.S. single-member LLC treated as disregarded, with EIN, current calendar-year facts, zero income, and only simple owner capital activity. You review and file through the official IRS mail or fax path.

Form 5472 Desk prepares a self-review packet only. It does not provide legal or tax advice, decide treaty/ECI/transfer-pricing positions, answer IRS notices, request penalty relief, or file with the IRS.

About 10 minutes

when records are ready

$79 one-time

software fee

No account

browser draft

Packet prepared

Form 5472 self-review packet, pro forma Form 1120 cover checklist, mail/fax checklist, and annual passport.

Scope checked first

Foreign individual owners of clean U.S. single-member LLCs with zero-income or simple owner-capital facts.

Annual passport

A reusable record for next year, not a locked account.

Supported lane

Simple first, hard stops before the packet.

The product keeps the fast path narrow. It checks the supported case, prepares the packet, and sends anything outside scope to the official source or a professional.

Foreign individual directly owns 100% of a U.S. single-member LLC
LLC is treated as a disregarded entity with no classification uncertainty
Current supported 2025 calendar-year Form 5472 attached to pro forma Form 1120
Entity EIN, owner identifying facts, formation records, address, and transaction records are ready
Zero-income facts with only simple owner contributions, simple owner distributions, or zero capital activity
Self-review packet only; the user files through the official IRS mail or fax path

Why this price

The recurring admin pain, without the extra layers.

The product does not sell advice. It sells a clean self-preparation workflow: collect facts, calculate the narrow packet, keep a passport, and point you to the official filing path.

Form 5472 Desk

Price
$79 software fee
Tradeoff
Strict hard stops; user still files with the IRS

Manual IRS forms

Price
$0 software fee
Tradeoff
No guided scope gate, checklist, or annual passport

CPA or international tax pro

Price
$500+ often
Tradeoff
More expensive, but appropriate for judgment-heavy cases

Official sources

Built to be cited, not guessed.

IRS About Form 5472IRS page for the current Form 5472 revision and official instructions; page last reviewed March 30, 2026. Official source reviewed for this MVP on June 10, 2026.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 10, 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 10, 2026.IRS About Form 1120Official Form 1120 page; the Form 5472 DE lane uses a pro forma Form 1120 cover. Official source reviewed for this MVP on June 10, 2026.IRS Instructions for Form 1120Official corporation return instructions used for regular due-date timing: generally the 15th day of the 4th month after tax year end. Official source reviewed for this MVP on June 10, 2026.IRS About Form 7004Official page for automatic extension requests for certain business income tax, information, and other returns. Official source reviewed for this MVP on June 10, 2026.IRS Instructions for Form 7004Official extension instructions; Form 5472 DE instructions give special filing-channel rules for Form 7004. Official source reviewed for this MVP on June 10, 2026.IRS single-member LLC pageIRS page explaining single-member LLC disregarded-entity classification basics and EIN context. Official source reviewed for this MVP on June 10, 2026.TD 9796 foreign-owned disregarded entity regulationsIRS Internal Revenue Bulletin item treating a domestic disregarded entity wholly owned by a foreign person as separate for limited section 6038A reporting and record-maintenance purposes. Official source reviewed for this MVP on June 10, 2026.

Who is Form 5472 Desk for?

A foreign individual who directly owns 100% of a U.S. single-member LLC treated as disregarded, with EIN, current 2025 calendar-year facts, zero income, and only simple owner capital activity.

What happens if my case is outside scope?

The wizard returns a stop summary instead of checkout. It explains the hard stop and routes you to IRS sources or professional help.

Can I use it after receiving an IRS notice?

No. IRS notice response, penalty abatement, reasonable-cause strategy, and representation are outside scope.

Can I e-file the packet through Form 5472 Desk?

No. The product prepares a self-review packet only. Foreign-owned U.S. disregarded entity Form 5472 filings use the official IRS mail or fax path.