Does the pro forma Form 1120 mean my LLC pays corporate tax?

No. The pro forma Form 1120 is a structural filing requirement — a mandatory cover sheet. It does not convert your LLC into a corporation for tax purposes. A disregarded entity LLC still passes income through to its owner. The pro forma Form 1120 has no tax liability of its own.

Can I file Form 5472 without attaching a pro forma Form 1120?

When a foreign-owned U.S. disregarded entity has a Form 5472 obligation, the form is generally attached to a pro forma Form 1120. Verify the applicable entity classification, reportable related-party transactions, and current IRS instructions before submitting a filing package.

What goes on the pro forma Form 1120 for a disregarded entity?

When a foreign-owned U.S. disregarded entity has a Form 5472 obligation, the pro forma Form 1120 generally identifies the entity, its EIN, the tax year, and its pro forma status. Follow the current IRS instructions for the required entries and attachment package.

Do I use the LLC's EIN or my personal ITIN on the forms?

For an entity required to file, the applicable filing package generally uses the entity's EIN and identifies the relevant foreign related party as directed in the current IRS instructions. Confirm the required taxpayer-identification information for the entity and related parties before filing.

Where do I file the pro forma Form 1120 + Form 5472?

Use the filing method, address, and fax number shown in the current IRS Form 5472 instructions for the entity and tax year involved. A U.S. corporation filing a full Form 1120 may have electronic filing options; a foreign-owned disregarded entity using a pro forma Form 1120 should verify the current permitted submission method before filing.

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Form 5472 + Form 1120 — Why You Need Both

Learn when a foreign-owned single-member LLC may attach Form 5472 to a pro forma Form 1120, how the forms work together, and what to verify before filing.

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