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Orporation (see instructions). All reporting corporations must complete Part I. 1a Name of reporting corporation 1b Employer identification number Number, street, and room or suite no. (if a P.O. box, see instructions) 1c Total assets City or town, state, and ZIP code (if a foreign address, see instructions) 1d Principal business activity 1f $ 1e Principal business activity code Total value of gross payments made or received (see instructions) reported on this Form 5472 1g Total num.

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How to fill out the Form 5472 online

Filling out Form 5472 is an essential step for U.S. corporations with foreign ownership. This comprehensive guide provides user-friendly instructions to help you navigate the form's components and complete it accurately online.

Follow the steps to effectively complete the Form 5472.

  1. Press the ‘Get Form’ button to retrieve the form and open it in the designated editor.
  2. In Part I, enter the name of the reporting corporation in line 1a, followed by the employer identification number on line 1b. For line 1c, provide the total assets of the corporation in U.S. dollars.
  3. Proceed to Part II to list information about direct 25% foreign shareholders, including their names, addresses, U.S. identifying numbers, and countries of incorporation across lines 1a through 4e.
  4. Complete Part IV by reporting specific monetary transactions between your corporation and foreign related parties. Include total sales, payments received, and any other relevant transaction details as described in the instructions.

Get started on filling out your Form 5472 online today for ensuring compliance and accurate reporting.

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Form 5472 Due Date The Form is due at the same time as your company's income tax return (Form 1120). For the 2022 tax year, that would mean April 18th in 2023. However, if you file a six-month extension for your Form 1120, Form 5472 will also be postponed to the same date—which is October 16th, for the 2022 tax year.

What is the difference between Form 5471 and Form 5472? The main difference between Form 5471 and Form 5472 is that Form 5471 is filed by a U.S. taxpayer while Form 5472 is filed by any foreign corporation engaged in a U.S. trade or business or a U.S. corporation that is 25% foreign-owned.

Who files Form 5472? Who has to file? A U.S. corporation with 25% or more foreign ownership, or foreign corporations that do business or trade in the U.S. are required to file IRS Form 5472. You must report the existence of all related parties in Form 5472 as well, and fill out a separate form for each foreign owner.

Corporations file Form 5472 to provide information required under sections 6038A and 6038C when reportable transactions occur with a foreign or domestic related party.

Who files Form 5472? Who has to file? A U.S. corporation with 25% or more foreign ownership, or foreign corporations that do business or trade in the U.S. are required to file IRS Form 5472. You must report the existence of all related parties in Form 5472 as well, and fill out a separate form for each foreign owner.

(1) No reportable transactions. A reporting corporation is not required to file Form 5472 if it has no transactions of the types listed in paragraphs (b) (3) and (4) of this section during the taxable year with any related party. (2) Transactions solely with a domestic reporting corporation.

The 5472 form is an international tax form that is used by foreign persons to report an interest in, or ownership over a U.S. company or subsidiary. Technically, the form is referred to as the: Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232