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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, 2022. 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 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 is required 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 is required to file IRS Form 5472.
Q: What is the purpose of filing IRS Form 5472?
A: The purpose of filing IRS Form 5472 is to provide information about certain transactions between the foreign-owned U.S. corporation or foreign corporation and its related parties.
Q: What information is required to be reported on IRS Form 5472?
A: IRS Form 5472 requires reporting of information about reportable transactions, related parties, and certain financial information.
Q: When is the deadline for filing IRS Form 5472?
A: IRS Form 5472 is generally due on the same date as the U.S. corporation's income tax return, including extensions.
Q: What are the consequences for not filing IRS Form 5472?
A: Failure to file IRS Form 5472 or filing an incomplete or inaccurate form may result in penalties and other compliance consequences.
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.
Download a fillable version of IRS Form 5472 through the link below or browse more documents in our library of IRS Forms.
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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