Why can't I e-file Form 5472 as a single-member LLC?

Single-member foreign-owned LLCs file Form 5472 attached to a 'pro forma' Form 1120 — a simplified version that is not a full corporate tax return. The IRS e-filing system for Form 1120 requires a full corporate return, not a pro forma version. As a result, the IRS has not made e-filing available for this category of filer. The agency has acknowledged this gap but as of 2025 has not implemented a solution.

Is there an IRS online portal for Form 5472?

The IRS does not maintain a standalone online portal specifically for Form 5472. Electronic filing availability and permitted submission channels depend on the entity classification and filing package. Check the current Form 5472 instructions before relying on any electronic, fax, or mail submission method.

How long does it take for the IRS to process a faxed Form 5472?

IRS processing and acknowledgment timing can vary. A fax transmission report may document that a fax was sent, but it is not an IRS determination that a filing was complete, correct, or accepted. Confirm the permitted method and retain relevant records under the current IRS instructions.

Can my CPA e-file Form 5472 on my behalf?

Electronic filing availability depends on the entity classification and filing package. A U.S. corporation filing a full Form 1120 may have electronic filing options, while a foreign-owned disregarded entity using a pro forma Form 1120 should verify the permitted method in the current IRS instructions. IRS e-file provider status does not mean every Form 5472 can be filed electronically.

What is the IRS fax number for Form 5472?

Permitted submission channels and fax numbers can change and may depend on the entity classification and filing package. Check the current Form 5472 instructions before using a fax number, mailing address, or other submission method.

Can I File Form 5472 Online?

The IRS does not offer direct online e-filing for Form 5472 for single-member LLCs. Learn the approved filing methods, deadlines, and how to submit correctly by fax or mail.