How to Submit Form 5472 to the IRS
Form 5472 with a pro forma Form 1120 cannot be e-filed. This guide walks you through the two accepted submission methods -- fax and mail -- including signature requirements, IRS addresses, and how to protect yourself from the $25,000 late filing penalty.
Key Takeaways
- Form 5472 with pro forma 1120 cannot be e-filed -- fax or mail only
- Fax is the fastest and cheapest method -- no printing or postage required
- Electronic signatures drawn on screen are valid when faxing to the IRS
- Always keep proof of filing -- the penalty is $25,000 per form per year
In This Guide
Overview
Every foreign-owned single-member LLC that is treated as a disregarded entity for US tax purposes must file Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation) attached to a pro forma Form 1120 (U.S. Corporation Income Tax Return) each year.
Unlike most other IRS forms, Form 5472 with a pro forma 1120 cannot be submitted electronically (e-filed). The IRS requires that this specific combination be submitted either by fax or by mail. This is not a limitation of ForeignLLCTax.com -- it is an IRS requirement that applies to all filers, including those who use CPAs or major tax preparation firms.
Option 1: Fax (Recommended)
- Fastest method
- 100% electronic -- no printing
- Electronic signature accepted
- Instant confirmation
Option 2: Mail
- Traditional submission method
- Requires printing
- Wet ink signature required
- Slower delivery (days to weeks)
Signature Requirements
The IRS requires a signature on Form 1120 (the cover return for your Form 5472). Understanding what counts as a valid signature will save you time and uncertainty.
The Key Rule
The IRS requires what it calls a "wet ink" signature -- meaning a signature made by hand, not a typed name or DocuSign-style electronic signature. However, because the IRS accepts faxed submissions, a signature that is drawn on screen, embedded in the PDF, and then faxed is fully valid. The IRS provides a dedicated fax number specifically for this purpose.
What Counts as a Valid Signature
Accepted
- Pen signature on printed form (for mail)
- Electronic signature drawn on screen, embedded in PDF, then faxed to IRS
- Pen signature on printed form, then faxed to IRS
Not Accepted
- Typed name (e.g., /s/ John Smith)
- DocuSign or similar e-signature platform
- Pasted image of a signature without faxing
How It Works on ForeignLLCTax.com
Our filing tool includes a built-in signature pad. You draw your signature on screen using your mouse, trackpad, or finger (on mobile). This signature is embedded directly into the PDF. You then download the signed PDF and fax it to the IRS. This is the same process used by CPAs and major tax preparation firms.
COVID E-Signature Program Does Not Apply
The IRS introduced a temporary e-signature program during COVID-19, but it does not cover Form 1120 or Form 5472. Do not rely on DocuSign or typed signatures for this filing.
Option 1: Fax (Recommended)
Faxing is the fastest, cheapest, and most convenient way to submit Form 5472. The entire process is electronic -- no printing, no postage, no trip to the post office. This is the method we recommend for most filers.
Step-by-Step Instructions
- 1
Complete your filing on ForeignLLCTax.com
Enter your LLC information, ownership details, and reportable transactions in our step-by-step filer. The system generates your Form 5472 and pro forma Form 1120 automatically.
Start Filing Now - 2
Sign electronically using our signature pad
On the signature step, draw your signature using your mouse, trackpad, or finger. Your signature is embedded directly into the PDF, creating a valid signed return for faxing.
- 3
Download your signed PDF
After completing payment, download your signed filing package. This PDF contains your completed Form 1120 (with signature) and Form 5472, ready to fax.
- 4
Fax to the IRS
Send your signed PDF to the IRS dedicated fax number. Use an online fax service -- no physical fax machine needed.
IRS Fax Number
855-887-7737
This is the dedicated IRS fax number for Form 5472 with pro forma Form 1120 filed by foreign-owned disregarded entities.
Recommended Online Fax Services
Alohi Fax
Our recommended option. Simple interface, reliable delivery, and keeps a permanent record of your fax confirmations.
eFax
Established online fax service. Offers a free trial for new users. Available on desktop and mobile.
Fax.Plus
Free tier available with limited pages. Good option if you only need to send one fax per year.
Tips for a Successful Fax
- Use at least 300 DPI resolution for clear, readable output
- Keep the fax confirmation page -- this is your proof of filing
- Fax during off-peak hours if the line is busy (early morning or evening Eastern Time)
- Verify the page count matches your filing package before sending
Option 2: Mail
If you prefer to mail your filing, you will need to print your forms, sign with a pen, and use a mailing method that provides proof of delivery.
Step-by-Step Instructions
- 1
Complete your filing on ForeignLLCTax.com
Enter your LLC information, ownership details, and reportable transactions in our step-by-step filer.
Start Filing Now - 2
Download your PDF (without electronic signature)
Download your filing package. Since you will be signing by hand, you can skip the electronic signature step.
- 3
Print the filing package
Print all pages of your filing package on standard 8.5" x 11" paper. Use black ink and ensure all text is legible.
- 4
Sign with a pen on the "Sign Here" line
Locate the signature area on Form 1120 and sign with a pen. Use blue or black ink. Also print your name, title, and date.
- 5
Mail to the IRS using Certified Mail or an approved delivery service
Mail your signed filing package to the IRS address below. You MUST use USPS Certified Mail or an IRS-approved Private Delivery Service to have proof of timely filing.
IRS Mailing Address
Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201
Mailing Cost Comparison
| Service | Cost | Delivery Time | Proof of Filing |
|---|---|---|---|
| USPS Certified MailBest Value | $4 -- $7 | 3 -- 5 days | |
| FedEx Priority Overnight | $30+ | Next business day | |
| UPS Next Day Air | $30+ | Next business day | |
| Regular USPS Mail | $0.73 | 3 -- 10 days |
Never Use Regular Mail
Regular USPS mail (first-class, priority) provides no proof of delivery. If the IRS claims they never received your filing, you will have no way to prove you sent it. With a $25,000 penalty at stake, always use Certified Mail or an IRS-approved private delivery service.
IRS-Approved Private Delivery Services
The IRS maintains an official list of private delivery services (PDS) that qualify for the "timely mailing treated as timely filing" rule. Only the specific service levels listed below are approved. Using a non-approved service (such as FedEx Ground or UPS Ground) means you have no IRS-recognized proof of timely filing.
DHL Express
FedEx
UPS
NOT on the Approved List
These services are NOT recognized by the IRS for the timely filing rule. If your return arrives late or the IRS claims non-receipt, these services will not protect you from the $25,000 penalty. Always use USPS Certified Mail or one of the approved services listed above.
Shipping from Overseas? Here's How to Do It Right
If you are filing Form 5472 from outside the United States, use an IRS-approved courier instead of regular international mail. Regular post can take 2-6 weeks and may get lost — with no proof of filing, you risk a $25,000 penalty.
Shipping Label — What to Enter
Receiver / To:
Internal Revenue Service
1973 North Rulon White Boulevard
M/S 6112 Attn: PIN Unit
84201 Ogden, Utah
United States of America
Contact: +1 800-829-4933
Reference:
Form 5472 / Pro Forma 1120
Contents:
Completed Forms
Shipment type:
Documents (DOX) — no customs duties
Weight:
~0.5 kg (typical for paper filing)
Recommended Services for International Filers
The Timely Mailing Rule Protects You
When you use an IRS-approved courier, the date the courier accepts your package is your filing date — not the date the IRS receives it. If you ship on April 14 and it arrives April 20, you are considered to have filed on April 14. Keep your shipping receipt as proof.
Proof of Filing
Why This Matters
The penalty for a late or missing Form 5472 is $25,000 per form per year. If the IRS has no record of your filing and you have no proof you submitted it, you may be assessed the full penalty. Proof of filing is your insurance policy.
Proof for Fax Submissions
- Fax confirmation page (shows date, time, and IRS fax number)
- Save as PDF or screenshot and store permanently
- Online fax services keep a permanent record in your account
Proof for Mail Submissions
- USPS Certified Mail receipt (PS Form 3800)
- USPS tracking number showing delivery confirmation
- Private delivery service tracking number and delivery record
How Long to Keep Your Proof
Keep your proof of filing for at least 7 years. The IRS generally has 3 years to assess penalties, but this extends to 6 years in cases of substantial understatement. For Form 5472, there is no statute of limitations if the form was never filed, so retaining your proof indefinitely is the safest approach.
Filing Deadline
Standard Deadline
April 15
Same as the corporate tax return deadline
Extended Deadline
October 15
With Form 7004 (automatic 6-month extension)
Requesting an Extension
If you cannot file by April 15, you can request an automatic 6-month extension by filing Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns) on or before April 15. Form 7004 can be e-filed. The extension moves your deadline to October 15.
Extension Only Extends the Filing Deadline
Since a pro forma Form 1120 for a disregarded entity reports zero tax due, there is no payment deadline concern. However, you must still file Form 7004 by April 15 to receive the extension. Filing late without an extension can result in the $25,000 penalty.
Frequently Asked Questions
Can I e-file Form 5472?
No. The IRS does not accept Form 5472 with a pro forma Form 1120 via e-file. You must submit by fax or mail. This applies to all foreign-owned single-member LLCs treated as disregarded entities.
Do I need to sign with a real pen?
It depends on your submission method. If you fax your return, an electronic signature drawn on screen and embedded in the PDF is fully accepted by the IRS. If you mail your return, you must print the forms and sign with a real pen (wet ink signature).
What if I miss the filing deadline?
File as soon as possible. The penalty for late or missing Form 5472 is $25,000 per form per year. However, the IRS may abate the penalty if you can demonstrate reasonable cause for the delay. Include a reasonable cause statement with your late filing explaining the circumstances.
Can someone else sign for me?
Only with proper authorization. You must file Form 2848 (Power of Attorney and Declaration of Representative) with the IRS to authorize a CPA, enrolled agent, or attorney to sign on your behalf. A general power of attorney from your home country is not sufficient.
Do I need to include a payment with my filing?
No. A pro forma Form 1120 filed by a foreign-owned disregarded entity reports zero taxable income and zero tax due. There is no payment required with this filing.
How do I know the IRS received my filing?
For fax submissions, your fax confirmation page serves as proof. It shows the date, time, and IRS fax number. For mailed submissions, use USPS Certified Mail (which provides a mailing receipt and delivery confirmation) or an IRS-approved private delivery service with tracking.
Can I fax from my computer without a fax machine?
Yes. Online fax services like Alohi Fax, eFax, and Fax.Plus let you send faxes directly from your computer or phone. Simply upload your signed PDF and enter the IRS fax number. No physical fax machine is needed.
What if the IRS fax line is busy?
The IRS fax line can occasionally be busy, especially close to filing deadlines. Most online fax services will automatically retry. Try again during off-peak hours (early morning or evening Eastern Time). If you cannot get through by the deadline, mail your return using an IRS-approved delivery service to preserve your timely filing proof.
Next Steps
Start Your Filing
Complete your Form 5472 and pro forma Form 1120 in minutes with our step-by-step filer.
Get an Online Fax Service
Alohi Fax lets you fax directly from your computer. No fax machine needed.
Set a Deadline Reminder
Never miss the April 15 deadline. Set up free email reminders so you file on time.
Penalty Calculator
See the potential penalties for late or missing filings and understand the stakes.
Related Resources
What Is Form 5472?
Learn what Form 5472 is, who must file it, and what information it requires.
File Form 5472 Online
Use our step-by-step filer to generate your Form 5472 and pro forma 1120.
Form 5472 Amendment Guide
Need to correct a previously filed Form 5472? Learn how to file an amendment.
Penalty Calculator
Calculate the potential penalties for late or missing Form 5472 filings.