A dated, seasonal nudge — the kind of thing a blog does well and a guide can't. Foreign-owned single-member LLCs must file Form 5472 each year, and the penalty for missing it is severe.
The reminder
If you own a US single-member LLC from abroad and had a reportable transaction, you likely must file Form 5472 with a pro-forma 1120. The penalty for failing to file is $25,000.
Get the full picture
Our evergreen Form 5472 guide explains who must file, what triggers it, and how to handle it. This post just exists to remind you as the deadline approaches each year.
Some links on this page are partner links. We may earn a commission at no extra cost to you — always labeled. For official filings you can use your state's .gov registry directly. This is general information, not legal or tax advice.