Common situation
My US LLC never filed Form 5472.
Form 5472 with a pro-forma 1120 is the US filing for foreign-owned single-member LLCs. It is due 15 April.
The situation
- 01A foreign-owned single-member LLC files Form 5472 with a pro-forma 1120.
- 02The fixed due date is 15 April.
- 03Missed years are back-filed, coordinated with a US CPA.
Whether this applies to you depends on your facts. Nothing here is legal or tax advice. Decisions rest with the relevant authority, so no outcome can be promised. We make sure what's submitted is complete and correct, and licensed professionals sign wherever the law requires.