This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for IRS Form 5472 for the current year.
This document contains official instructions for 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 - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 5472 is available for download through this link.
Q: What is IRS Form 5472?A: IRS Form 5472 is an information return that must be filed by a 25% foreign-owned U.S. corporation or a foreign corporation engaged in a U.S. trade or business.
Q: Who needs to file IRS Form 5472?A: A 25% foreign-owned U.S. corporation or a foreign corporation engaged in a U.S. trade or business must file IRS Form 5472.
Q: What information is required on IRS Form 5472?A: IRS Form 5472 requires information about the foreign-owned U.S. corporation or foreign corporation, including details of transactions with related parties.
Q: When is the deadline to file IRS Form 5472?A: IRS Form 5472 must be filed by the due date of the corporation's income tax return, including extensions.
Q: What are the consequences of not filing IRS Form 5472?A: Failure to file IRS Form 5472 or filing an incomplete or inaccurate form can result in penalties and other consequences.
Instruction Details:
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