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Through prior research and study, I have largely understood the U.S. LLC Tax Terms for Non-Residents and clarified that for my current Foreign-owned U.S. SMLLC, the tax filing requires submitting two forms to the IRS: Form 1120 and Form 5472.

Essentially, the requirement is to submit Form 5472, and Form 5472 must be filed together with Form 1120 to the IRS; therefore, Form 1120 merely needs to be filled out with basic information as a formality. However, the filing deadline typically falls on April 15th each year.

Filling Instructions

It is recommended to check the IRS official guidelines annually for any updates to the filing requirements. This article was last updated in March 2026.

First, the Instructions for Form 1120 clearly state:

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.

This means a Foreign-owned U.S. DE must file a pro forma Form 1120, with Form 5472 attached, by the due date (including extensions) of Form 1120. For specific filling instructions, refer to the Instructions for Form 5472.

The Instructions for Form 5472 explicitly state:

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

This reiterates that a Foreign-owned U.S. DE must file a pro forma Form 1120, with Form 5472 attached, by the due date (including extensions) of Form 1120.

On Form 1120, only the following needs to be filled:

• Write “Foreign-owned U.S. DE” across the top of Form 1120.
• Company name and address (consistent with company registration documents, EIN application materials, etc.)
• Item B (EIN)
• Item E (check as applicable)
• Signature at the bottom of page 1 (name, date, title) still needs to be provided.

Note: Item E only needs to be checked the first time and the last time you file Form 1120. Leave all other pages completely blank.

Additional note: Foreign-owned U.S. DEs must use the dedicated mailing address when submitting Form 1120 (with Form 5472 attached), not the mailing address provided in the Instructions for Form 1120.

Dedicated address: By fax (300 DPI or higher resolution) to +1 855-887-7737 (mailing is not recommended).

Practical Guide

The above outlines the required content based on IRS official instructions. However, I have also consulted with a CPA. While filling as described is compliant, in practice, it might be advisable to include some additional information to ensure the IRS can review Form 1120 more clearly. Typically, the following may be added:

• Tax period at the top
• Item C, Date business started
• Item D, Total assets (0 or leave blank)

Note for the tax period at the top: If this is the company’s first-year tax filing, enter the period from the company’s formation date to December 31 of that year (i.e., a short tax year). Otherwise, enter January 1 to December 31 of the current year, or leave it blank.

Finally, in the documents submitted to the IRS, it is acceptable to retain only the first page of Form 1120.

Example Reference

Red marks indicate required fields (except red mark 10), green marks indicate optional fields.

Note: The final package submitted to the IRS must also have Form 5472 attached after this Form 1120. Combine both into a single file and fax it in one go to the IRS.

Continue reading: Form 5472 Filling Guide.