🇺🇸 Where to Fax Form 5472: IRS Fax Number for Foreign-Owned LLCs
📅 Updated October 2026 · 🌍 Send from any country
✦ Quick Answer
Fax Form 5472, attached to a pro forma Form 1120 marked "Foreign-owned U.S. DE" across the top, to the IRS at 855-887-7737, scanned at 300 DPI or higher. A foreign-owned US disregarded entity cannot file it electronically; the only other route is mail to 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Select United States, type 8558877737, and pay $2.99 for up to 3 pages, then $0.99 per extra page. Delivery usually takes a few minutes, you get a confirmation email with the number, page count and time, and you are refunded automatically if it fails.
Fax Form 5472 to the IRS, $2.99
The Form 5472 Fax Number and Mailing Address
The IRS Instructions for Form 5472 give one fax number for a foreign-owned US disregarded entity: 855-887-7737. The instructions ask for a resolution of 300 DPI or higher. The mail route is 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
There is no electronic filing for this package. Fax and mail are the only two routes, and fax reaches the IRS in minutes. Check the current Form 5472 instructions on the day you send, as with any IRS number. For other IRS forms, our guide to how to fax the IRS lists each number.
Who Files This Way
This route is for a foreign-owned US disregarded entity, most often a single-member US LLC owned by a non-US person. That kind of LLC files Form 5472 attached to a pro forma Form 1120. The pro forma 1120 is not a corporate tax return; it is the cover that carries the Form 5472 information return.
A US corporation filing a full Form 1120 is a different case and follows the corporate rules in the same instructions. If you are not sure which one you are, ask a tax professional before you file.
Fax Form 5472 to the IRS, $2.99
How to Put the Package Together
Write "Foreign-owned U.S. DE" across the top of the pro forma Form 1120. The Form 5472 instructions explain which other lines of the pro forma 1120 to complete. Then attach the completed Form 5472, which reports the LLC's details, its foreign owner and its reportable transactions with the owner or other related parties.
Scan everything into one PDF at 300 DPI or higher, pro forma 1120 first, then Form 5472. The LLC needs an EIN for both forms; if you do not have one yet, see our guide to faxing Form SS-4 for an EIN.
The rule: one LLC, one package, one fax. The pro forma 1120 and Form 5472 travel together to 855-887-7737, and each LLC you own gets its own fax.
Due Date and the Form 7004 Extension
Form 5472 is due with the pro forma Form 1120 by that return's due date, including extensions. If you need more time, file Form 7004 by the regular due date. The Form 5472 instructions say the extension is faxed or mailed to the same place as the 5472 itself: fax 855-887-7737, or the Ogden PIN Unit address. The Form 1120 instructions give the exact due date for your tax year.
Fax Form 5472 to the IRS, $2.99
The $25,000 Penalty
The Form 5472 instructions set a $25,000 penalty for failure to file. If the failure continues more than 90 days after the IRS sends notice, an additional $25,000 applies for each 30-day period. Form 5472 is an information return and does not calculate tax, but missing it is expensive. If you missed past years, talk to a US tax professional before you send anything.
The IRS number is a US number. Select United States and type the 10 digits with no leading 1 and no spaces: 8558877737. Our guide to faxing a US number covers the format.
A cover page is optional, because the marked pro forma 1120 identifies the filing. If you add one, keep it to one page: the LLC name, EIN, tax year, "Form 5472 with pro forma 1120, Foreign-owned U.S. DE" and the page count. Put the LLC name and EIN on any statement page that does not already show them.
A US number is in our first price tier: $2.99 for up to 3 pages, then $0.99 per extra page. A 6-page package comes to $5.96. You see the price before you pay, and if the fax cannot be delivered the money goes back to your card automatically.
Fax Form 5472 to the IRS, $2.99
Sending From Outside the United States
Most people filing this way live outside the US. OverseasFax runs in any browser, so you can send from any country, from a phone or laptop, with no fax machine and no account. International mail to Ogden can take weeks; the fax usually arrives within a few minutes. See sending a fax from outside the United States for more.
Your Confirmation and Records
Your confirmation email records the destination number, the page count and the time the fax went through, in US Eastern Time. Keep it with the LLC's records for that tax year as your dated record that it went through. Do not count on a separate acknowledgment from the IRS. Keep a copy of the exact PDF you sent alongside it.
Why send it here
One price for the whole fax, shown before you pay, and nothing added at checkout.
Nothing is printed on your document. It arrives exactly as you uploaded it.
If it cannot be delivered, the money goes back to your card without you asking.
It works from anywhere. Send from any country, in any browser, with no account.
Frequently Asked Questions
Cost and what you get
Is there a cheaper way to fax Form 5472?
OverseasFax charges $2.99 for up to 3 pages and $0.99 for each extra page, from the US or any other country, with no account, no subscription and nothing added at checkout. Free fax services do exist, but they usually cap the number of pages and print their own advertising on the cover page, which you do not want on an IRS form.
Can I fax Form 5472 for free?
Free fax services generally limit you to a few pages and add their own advertising to the cover page. For a filing with a $25,000 penalty attached, a clean fax with a timestamped confirmation is worth the few dollars.
How much does a Form 5472 filing service cost compared with faxing it myself?
Faxing it yourself costs $2.99 for up to 3 pages plus $0.99 per extra page. Preparation services charge for preparing the forms, which is a different job. If your forms are already complete, sending them is the cheap part.
How many pages is a typical Form 5472 filing?
It depends on your filing: count the pro forma Form 1120 pages, the Form 5472 pages and any statements. The price is $2.99 for up to 3 pages and $0.99 per extra page, so a 6-page package is $5.96.
Sending a fax
Can I fax Form 5472 to the IRS from outside the United States?
Yes. The fax number in the Form 5472 instructions, 855-887-7737, works no matter where you send from. OverseasFax sends to it from any country for $2.99 for up to 3 pages, and you get a confirmation email with the time it went through.
I own a US LLC but live in the UK. How do I file Form 5472 without mailing it?
Fax it to 855-887-7737. Write "Foreign-owned U.S. DE" across the top of the pro forma Form 1120, attach Form 5472, scan both into one PDF at 300 DPI or higher, and send it from OverseasFax for $2.99 for up to 3 pages plus $0.99 per extra page.
Do I fax Form 1120 together with Form 5472 or separately?
Together. Form 5472 is attached to the pro forma Form 1120, so scan them into one PDF and send them in one fax to 855-887-7737.
What do I write on top of the pro forma 1120 for a foreign-owned LLC?
Write "Foreign-owned U.S. DE" across the top of the pro forma Form 1120. The Form 5472 instructions explain which other lines of the pro forma 1120 to complete.
What does "Foreign-owned U.S. DE" on Form 1120 mean?
It marks the pro forma Form 1120 as the cover for a foreign-owned US disregarded entity's Form 5472. Write it across the top of the pro forma 1120 before you scan and fax the package to 855-887-7737.
How do I handle Form 5472 filing alongside my Form 1120?
If your LLC is a foreign-owned disregarded entity, Form 5472 is attached to a pro forma Form 1120 and the two are faxed together to 855-887-7737 or mailed to Ogden. A corporation filing a full Form 1120 follows the corporate rules in the Form 5472 instructions instead.
Does the IRS accept a fax cover sheet on Form 5472 filings?
A cover sheet is optional, since the pro forma 1120 marked "Foreign-owned U.S. DE" identifies the filing. If you add one, keep it to one page with the LLC name, EIN, tax year and page count; it counts toward your pages.
What resolution should my scanned forms be?
300 DPI or higher, which is what the Form 5472 instructions ask for. Scan in black and white and check that every field is readable before you send.
Can I fax Form 5472 from my phone?
Yes. OverseasFax works in any phone browser. Upload the PDF, select United States, type 8558877737 and pay. No app, no account and no fax machine.
Is faxing Form 5472 from Pakistan or India to the IRS reliable?
Yes. OverseasFax runs in your browser, so it does not depend on a local fax machine or your post office. Delivery usually takes a few minutes, and a failed fax is refunded automatically.
Can one fax cover multiple LLCs I own?
Send a separate fax for each LLC. Each LLC has its own EIN and its own pro forma Form 1120 with Form 5472, and separate faxes give you a separate confirmation for each filing.
My accountant is in the US. Should they file Form 5472 for me instead?
They can, and many foreign owners use a US tax professional. You can also send the fax yourself in a few minutes once the forms are ready. If the accountant needs to talk to the IRS for you, they need Form 2848 on file; see our Form 2848 guide.
Fax numbers and format
What is the IRS fax number for Form 5472?
855-887-7737, from the IRS Instructions for Form 5472, for a foreign-owned US disregarded entity filing Form 5472 with a pro forma Form 1120. The IRS asks for 300 DPI or higher. The mail route is 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
Is 855-887-7737 the right fax number for Form 5472?
Yes. It is the number in the IRS Instructions for Form 5472 for a foreign-owned US disregarded entity. Fax the pro forma 1120 and Form 5472 together, scanned at 300 DPI or higher.
Does the Form 5472 fax number change, and how do I verify the current one?
It can, like any IRS number. Open the current Instructions for Form 5472 at irs.gov/instructions/i5472 and check the fax number before you send. As of October 2026 it is 855-887-7737.
Where do I mail Form 5472 for a foreign-owned LLC?
To 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201, according to the Form 5472 instructions. International mail can take weeks; a fax to 855-887-7737 usually arrives within a few minutes.
Can I fax Form 7004 to extend my Form 5472 deadline from abroad?
Yes. The Form 5472 instructions say a foreign-owned US disregarded entity files Form 7004 by the regular due date, faxed to the same 855-887-7737 number or mailed to the same Ogden address used for Form 5472.
Do I type the 1 before 855-887-7737?
No. Select United States and type the 10 digits only: 8558877737. The country code is added for you, and an extra 1 makes 11 digits, which fails.
Why can't I e-file Form 5472 for my single-member LLC?
Because the IRS instructions say a foreign-owned US disregarded entity's Form 5472 cannot be filed electronically. It goes by fax to 855-887-7737 or by mail to the Ogden address in the instructions, attached to a pro forma Form 1120.
Can I email Form 5472 to the IRS instead of faxing?
No. Form 5472 for a foreign-owned disregarded entity cannot be filed electronically. The routes in the instructions are fax to 855-887-7737 or mail to the Ogden address.
Can I file Form 5472 online for free?
No. Form 5472 for a foreign-owned disregarded entity cannot be filed electronically, so there is no online filing, free or paid. You fax it to 855-887-7737, $2.99 for up to 3 pages, or mail it to Ogden.
Receiving a reply
Will the IRS fax me back after I send Form 5472?
Do not expect a reply by fax. If an IRS office does ask to fax you something, our sister service GetAFax.com gives you a US fax number for 24 hours for $5, and anything received arrives in your email.
Delivery, proof and safety
How do I get proof the IRS received my faxed Form 5472?
Your OverseasFax confirmation email is your dated record that the fax went through: it shows the destination number, the page count and the time in US Eastern Time. Do not count on an acknowledgment from the IRS. Save the email and the PDF you sent with your records for that tax year.
What happens if my fax to the IRS fails?
You are refunded automatically and can resend right away. Check that you selected United States and typed 8558877737, 10 digits with no leading 1. If the line was busy, try again a little later.
Is it safe to fax tax documents through OverseasFax?
The fax goes point to point to the IRS number you enter and the file is deleted from our servers once it has gone. Nothing is printed on your document and there is no account. The main risk is a wrong number, so match it to the current Form 5472 instructions.
More questions
When is Form 5472 due for a foreign-owned LLC?
With the pro forma Form 1120, by that return's due date including extensions. If you need more time, file Form 7004 by the regular due date. The Form 1120 instructions give the exact date for your tax year.
Is the $25,000 penalty for Form 5472 real?
Yes. The Form 5472 instructions set a $25,000 penalty for failure to file, and an additional $25,000 for each 30-day period the failure continues more than 90 days after the IRS sends notice. Keep your fax confirmation as your record of exactly when you sent the filing.
I never filed Form 5472 for past years. What should I do?
Talk to a US tax professional soon, before the IRS contacts you. Missed filings face the $25,000 penalty in the instructions, and a professional can tell you whether penalty relief may be available in your case. Faxing uses the same 855-887-7737 unless your professional or an IRS notice says otherwise.
Do I have to file Form 5472 if my LLC made no money this year?
Zero income alone does not decide it; what matters is whether the LLC had reportable transactions with its foreign owner or related parties, as the Form 5472 instructions define them. Money you put into or took out of the LLC can count. A tax professional can confirm your case.
What are reportable transactions on Form 5472?
Transactions between the LLC and its foreign owner or other related parties, as defined in the Form 5472 instructions. For a foreign-owned disregarded entity this can include money the owner puts in or takes out. Check the instructions or a tax professional for the full list.
Does the pro forma Form 1120 mean my LLC owes corporate tax?
No. The pro forma Form 1120 is not a corporate tax return; for a foreign-owned disregarded entity it is filed to carry Form 5472. Whether the LLC or its owner owes US tax is a separate question for a tax professional.
Does filing Form 5472 mean I owe US income tax?
Not by itself. Form 5472 is an information return that reports transactions; it does not calculate tax. Whether you owe US tax depends on your situation and is a question for a tax professional.
Is Form 5472 the same as Form 5471?
No. Form 5472 is filed by a US entity with foreign ownership, such as a foreign-owned single-member LLC. Form 5471 is a different return for certain US persons with interests in foreign corporations.
Do I need an EIN before I can fax Form 5472?
Yes, the LLC needs an EIN for the pro forma Form 1120 and Form 5472. If you do not have one, fax Form SS-4: from outside the United States the number is 304-707-9471, and by fax the EIN generally comes within 4 business days. Our Form SS-4 guide covers the steps.
How do I fill out Form 5472 for free?
The form and its instructions are free on IRS.gov at irs.gov/instructions/i5472. Many owners fill it in themselves and have a tax professional check it. Once it is ready, faxing it costs $2.99 for up to 3 pages.
How long should I keep my Form 5472 records?
Keep them as long as the record-keeping rules in the Form 5472 instructions require; check that section for the current rule. Keep your fax confirmation emails and the PDFs you sent with those records.
Related Guides
📖 How to Fax the IRS: Every Fax Number
📖 Where to Fax Form SS-4 for an EIN
📖 Where to Fax Form 2848 (CAF)
📖 Where to Fax Form 2553
📖 Fax Form 8806
📖 Fax the IRS International Taxpayer Service
📖 How to Fax to the USA Online
📖 What an International Fax Costs
📠 Ready to send?
No account needed · $2.99 for up to 3 pages · Delivered in minutes · Full refund if delivery fails
Fax Form 5472 to the IRS →