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Form 5472: The $25,000 IRS Penalty Most Non-Resident LLC Owners Don't Know About

If you own a US LLC as a non-resident, you almost certainly need to file Form 5472 + Form 1120 every year. Skip it and the IRS fines you $25,000 — automatic.

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Most "cheap" LLC formation services don't tell you about Form 5472. We do.

What it is

Form 5472 is an information return that foreign-owned single-member LLCs must file every year alongside a pro-forma Form 1120. It reports transactions between you (the foreign owner) and your LLC.

The penalty

$25,000. Per year missed. Automatic. The IRS does not warn you.

When it's due

April 15 (or June 15 with automatic extension). For tax year 2026, due April 15, 2027.

LLC. Ora.

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LLCora Editorial Team
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