非美国居民的 US LLC 税务申报：Form 1120 填写指南

09 Mar, 2026

经过之前的调研学习，我弄清楚了给我目前这个 Foreign-owned U.S. SMLLC 进行税务申报需要向 IRS 提交 Form 1120 和 Form 5472 两张表格。

其实本质上是要提交 Form 5472，而 Form 5472 要求必须随 Form 1120 一同提交给 IRS，所以 Form 1120 只是形式上填写一下基本信息即可。但是提交截止时间通常都是每年 4 月 15 日。

填写说明

建议每年都检查一下 IRS 官方对于填写要求是否有更新，本文最后更新为 2026-03。

Foreign-owned domestic disregarded entities. If a foreign person, including a foreign corporation, wholly owns a domestic disregarded entity (DE), the domestic DE is treated as a domestic corporation separate from its owner (the foreign corporation) for the limited purposes of the requirements under section 6038A that apply to 25% foreign-owned domestic corporations. While a DE is not required to file a U.S. income tax return, a DE covered by these rules is required to file a pro forma Form 1120 with Form 5472 attached by the due date (including extensions) of the return. See the Instructions for Form 5472 for additional information and coordination with Form 5472 reporting by the domestic DE.

即 Foreign-owned U.S. DE 必须在 Form 1120 的到期日（包括延期）前提交一份形式上的 Form 1120，并附上 Form 5472。具体如何填写可以参阅 Form 5472 的说明。

而在 Form 5472 的填写说明中明确写到：

When and Where To File

File Form 5472 as an attachment to the reporting corporation's income tax return by the due date (including extensions) of that return.

Foreign-owned U.S. DEs. While a foreign-owned U.S. DE has no income tax return filing requirement, as a result of final regulations under section 6038A, it will now be required to file a pro forma Form 1120, U.S. Corporation Income Tax Return, with Form 5472 attached by the due date (including extensions) of that Form 1120. The only information required to be completed on Form 1120 is the name and address of the foreign-owned U.S. DE and items B and E on the first page. The foreign-owned U.S. DE has the same tax year used by its owner for U.S. tax filing requirements or, if none, the calendar year.

Dedicated mailing address. Foreign-owned U.S. DEs are required to use the following dedicated mailing address. These filers do not use the mailing address provided in the Instructions for Form 1120.

Note. “Foreign-owned U.S. DE” should be written across the top of the Form 1120. File these forms by:

- Fax (300 DPI or higher) to 855-887-7737, or
- Mail to:

Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201

即 Foreign-owned U.S. DE 必须在 Form 1120 的到期日（包括延期）前提交一份形式上的 Form 1120，并附上 Form 5472。

而 Form 1120 上仅需填写：

这个 Foreign-owned U.S. DE 的名称
地址（和公司注册文件、EIN 申请材料等保持一致）
B 项（EIN）
E 项（视情况勾选）
还应该在 Form 1120 顶部注明「Foreign-owned U.S. DE」
第一页底部的签名（姓名、日期、职位）还是要签署一下

注意 E 项只需要在第一次和最后一次提交 Form 1120 时需要勾选。

其余页面全部留空即可，但是在提交的时候还是要保留其余留空的页面，不要删除。

另外注意：Foreign-owned U.S. DE 提交 Form 1120（附 Form 5472）的地址必须使用专用邮寄地址，不得使用 Form 1120 填写说明中提供的邮寄地址。

专用邮寄地址：传真（300 DPI 或更高分辨率）至 +1 855-887-7737（邮寄方式不推荐）。

示例参考

注意：最终要提交给 IRS 的文件还需要在当前这个 Form 1120 的后面附上 Form 5472, 将两者合并为一个文件后一次性传真给 IRS。

关于 Form 5472 的填写指南，很快就发布。

#Note