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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 5472
for the current year.
IRS Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038a and 6038c of the Internal Revenue Code)
What Is IRS Form 5472?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2018. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 5472?A: IRS Form 5472 is an information return for foreign-owned U.S. corporations or foreign corporations engaged in a U.S. trade or business.
Q: Who needs to file IRS Form 5472?A: Foreign-owned U.S. corporations or foreign corporations engaged in a U.S. trade or business need to file IRS Form 5472.
Q: What is the purpose of IRS Form 5472?A: The purpose of IRS Form 5472 is to report certain transactions between the foreign-owned U.S. corporation or foreign corporation and its related parties.
Q: What transactions should be reported on IRS Form 5472?A: Transactions such as sales, purchases, and loans between the foreign-owned U.S. corporation or foreign corporation and its related parties should be reported on IRS Form 5472.
Q: Are there any penalties for not filing IRS Form 5472?A: Yes, there are penalties for not filing IRS Form 5472, which can be substantial.
Q: When is the deadline for filing IRS Form 5472?A: The deadline for filing IRS Form 5472 is generally the same as the due date for the corporation's income tax return, including extensions.
Q: Is IRS Form 5472 required to be filed every year?A: Yes, IRS Form 5472 is required to be filed every year if the foreign-owned U.S. corporation or foreign corporation meets the filing requirements.
Q: What information is required to be reported on IRS Form 5472?A: Information such as the name, address, and taxpayer identification number of the foreign-owned U.S. corporation or foreign corporation, as well as details of the transactions with related parties.
Q: Can I e-file IRS Form 5472?A: No, you cannot e-file IRS Form 5472. It must be filed on paper and mailed to the IRS.
Form Details:
- A 3-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
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Download IRS Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038a and 6038c of the Internal Revenue Code)
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