Form 1120 for Foreign-Owned LLCs: What You Need to Know (2025 Tax Year)

Form 1120 for Disregarded Entities

If you own a foreign-owned single-member LLC, you may be surprised to learn that you need to file Form 1120 — normally a corporate income tax return. However, in your case, the Form 1120 is filed as a pro forma return, meaning it is a simplified version used solely as a vehicle to attach Form 5472.

What to Include on the Pro Forma 1120

The pro forma Form 1120 requires basic entity information: the LLC's name, address, EIN (Employer Identification Number), date of incorporation, and the tax year covered. Income and deduction lines are typically left blank or show zero, since the disregarded entity's income is not reported on this form.

The key purpose is to establish the LLC as the reporting entity and provide the structural framework for the attached Form 5472.

Filing Requirements for 2025 Tax Year

For the 2025 tax year (filed in 2026), use the most current version of Form 1120 available on irs.gov. The filing deadline is April 15, 2026 for calendar-year entities. Remember that Form 5472 for disregarded entities cannot be e-filed — you must mail or fax your return to the IRS.