Foreign-owned single-member LLCs treated as disregarded entities are generally required to file Form 1120 and Form 5472 every year, including years with no revenue. Late or missing Form 5472 filings can be assessed an IRS penalty starting at $25,000 per form, so timely filing matters. We prepare your 1120 + 5472 from the information you provide and submit the package to the IRS.
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For late or missing Form 5472 filings, the IRS may assess a minimum $25,000 penalty per form, with additional penalties for continued non-compliance. First-time abatement and other relief may sometimes be available, but penalty relief is not guaranteed, so we recommend timely filing.
Zero revenue does not mean zero filing
Even if your LLC had no income, no bank transactions, and no business activity, the IRS generally still expects Form 1120 + Form 5472 every year for a foreign-owned disregarded entity.
Deadline: April 15 (extension until October 15)
Filing is due by April 15 of the following calendar year. An automatic 6-month extension is available by filing Form 7004 on time.
📝 Form 1120
U.S. Corporation Income Tax Return. Even though a single-member LLC is a "disregarded entity," foreign-owned LLCs must file this form to attach Form 5472.
📝 Form 5472
Information Return of a 25% Foreign-Owned U.S. Corporation. Reports all "reportable transactions" between the LLC and its foreign owner —including capital contributions.
Form 1120 preparation —pro-forma return package for attaching Form 5472
Form 5472 preparation —foreign ownership information return
IRS submission —filed directly with the Internal Revenue Service
Filing confirmation receipt —your proof of timely submission
💡 Note: Federal Tax Filing is a separate service from our Annual Compliance Plan (which covers Registered Agent and State Annual Report only). The IRS treats federal tax filing as a yearly mandatory submission for every foreign-owned LLC.
Scope of this service
LLCFox is a document preparation service, not a CPA firm. We prepare Form 1120 + Form 5472 from the figures you provide and check the package for completeness and correct formatting before we fax it to the IRS on your behalf. That check is clerical only — we do not audit or independently verify your figures, and we do not give an opinion on your numbers or your tax position or provide tax advice.
This simplified workflow is appropriate when all of the following are true:
If any of the above is not true, please consult a CPA — your filing is outside the scope of this service.
Place your order
Enter your LLC name, email, and pay securely via Stripe.
Fill in details (~3 min)
In your dashboard: FTIN, year-end bank balance, and transaction summary.
We file with the IRS
We prepare your Forms 1120 + 5472, check them for completeness and formatting, and submit. Filing receipt emailed to you.
We prepare and submit your forms from the information you provide.
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