For international founders

Form 5472: 5472 + reportable transactions

Foreign founders with US corporations must file Form 5472 every year if foreign ownership is 25% or more. Penalty for late or missing filing: $25,000 per form, doubling to $50,000 if continued. We file with specialist review.

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INTERNAL REVENUE SERVICE
FORM 5472
2026
Foreign-Owned US Corp
1
REPORTING CORPUS entity with 25% foreign ownership
2
FOREIGN PARTYDirect + indirect 25%+ owner
3
TRANSACTIONSReportable transaction schedule
4
PENALTY$25,000 per missed form
FILED · MeF

What this form does

Information return for 25% foreign-owned US corporations. Critical for international founders. Late-filing penalty is $25,000 per form.

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FAQ

Questions, answered

Who must file Form 5472?+

US corporations with 25% or more foreign ownership, AND single-member LLCs with foreign owners electing to be treated as corporations. Even no-activity entities must file.

What is the penalty for missing 5472?+

$25,000 per form, automatically. Doubles to $50,000 if non-compliance continues after IRS notice. No first-time abatement.

What is a reportable transaction?+

Any monetary or non-monetary transaction with a foreign related party: capital contributions, loans, rents, royalties, services. Must be reported even if at arm's length.

Do I file 5472 with my 1120?+

Yes. 5472 is filed as an attachment to Form 1120 (or 1120-F for foreign corps). The filing must be paper or e-filed alongside the 1120.

Related filings

C-Corp return (Form 1120) ITIN for foreign founders

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