You have filled out your Form 5472 and the required pro forma Form 1120. Now how do you actually get them to the IRS? Unlike most tax forms, Form 5472 has limited submission options. Here is your complete guide to delivering your forms.
Can You E-File Form 5472?
No. The IRS does not accept electronic filing (e-file) for Form 5472 when filed by a foreign-owned disregarded entity with a pro forma Form 1120. This is one of the last IRS forms that still requires a paper submission.
This means you have only two options: fax or mail.
Option 1: Fax (Recommended)
The IRS accepts Form 5472 and pro forma 1120 by fax. This is the recommended method for several reasons.
IRS Fax Number
Fax your Form 5472 + pro forma 1120 to:
+1-855-887-7737
This is a toll-free fax number operated by the IRS specifically for receiving certain information returns, including Form 5472 filed with a pro forma 1120.
Why Fax Is Better Than Mail
- Speed: Your forms are received by the IRS within minutes, not weeks
- Confirmation: You get a fax transmission confirmation showing the date, time, and number of pages sent. This serves as proof of filing.
- No lost mail risk: The IRS processes millions of pieces of mail. Documents can get lost, damaged, or delayed. Fax eliminates this risk.
- Cost: A fax costs pennies. Certified mail with return receipt costs several dollars.
- Timing: You can fax on the deadline date and get instant confirmation. With mail, you need to send it days in advance.
Tips for Faxing to the IRS
- Send pages in order: pro forma 1120 first, then Form 5472
- Ensure all pages are legible -- the IRS may reject forms they cannot read
- Keep your fax confirmation as proof of filing
- If the fax is busy (it can be near deadlines), try again after 15-30 minutes
- Do not include a fax cover sheet -- just send the forms themselves
Option 2: Mail
You can also send your forms by mail. This is the traditional method but has several drawbacks compared to fax.
Where to Mail Form 5472
The mailing address depends on your state and whether you are including a payment (though most foreign-owned disregarded entities do not owe tax). Check the Form 1120 instructions for the current mailing address for your state.
For most filers, the address is:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0012
(Always verify this address in the most recent Form 1120 instructions, as it can change.)
Mailing Tips
- Use certified mail with return receipt requested. This gives you proof that the IRS received your filing. Without it, you have no evidence of timely filing if the IRS claims they never received it.
- Allow at least 5-7 business days for delivery. International mail can take 2-4 weeks.
- Do not staple the forms. Use a paper clip or binder clip instead.
- Make copies of everything you send.
What About Online Filing Services?
Some tax preparation software supports Form 5472, but even these services cannot e-file it. They generate the completed forms as a PDF, which you then need to fax or mail yourself.
This is where Filabl is different. Filabl generates your forms and faxes them directly to the IRS for you. You upload your bank statement, answer a few questions, and we handle everything -- from form generation to IRS delivery. You receive a fax confirmation as your proof of filing.
After You Submit: What to Expect
- If you faxed: Your fax confirmation is your proof of filing. The IRS does not send a separate acknowledgment for faxed returns. If there is an issue, the IRS will contact you by mail, typically within 6-12 months.
- If you mailed: Your certified mail receipt is your proof of timely filing. The IRS typically processes mailed returns within 6-8 weeks.
- No confirmation number: Unlike e-filed returns, there is no electronic confirmation number for faxed or mailed returns.
Summary
For most foreign-owned LLC owners, faxing Form 5472 to the IRS at +1-855-887-7737 is the fastest, cheapest, and most reliable method. If you want to skip the hassle entirely, Filabl automates the process from start to finish.