Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade of Business
Line 1a: Name of reporting corporation and address
Enter the legal business name of the reporting corporation.
On the next line enter the street number and street name, as well as the room or suite number if applicable.
Note: If the post office doesn’t deliver to the corporation’s street address, instead enter a P.O. box number
On the following line, enter the city/town, state, and zip code of the corporation’s address.
Note: For foreign addresses, enter information in the following order: city, state/province, country, zip code. Do NOT abbreviate the country name.
Line 1b: Employer identification number
Enter the IRS issued Employee Identification Number (EIN). This is a 9-digit identification number issued via IRS notice letter CP575.
Line 1c: Total assets
- Domestic reporting corporations: enter the total assets listed on Form 1120, page 1, item D
- Foreign Reporting Corporations: enter the amount from Form 1120-F, Schedule L, line 17, column (d)
Line 1d: Principal business activity
Enter a description of the reporting corporation’s principal business activity.
Line 1e: Principal business activity code
Enter the principal business activity code that best aligns with the corporation’s principal business activity. A complete list of codes can be found on the instructions for Form 1120(F)
Line 1f: Total value of gross payments made or received reported on THIS form 5472
Enter the total value (USD) of all foreign related party transactions reported in Parts IV and VI (and V if a foreign-owned U.S. disregarded entity).
- Part IV line 22 + line 36 + FMV reported in Part VI
Note: do not complete this line if the reportable transaction is with a U.S. related party
Line 1g: Total number of Forms 5472 filed for the tax year
Each foreign or U.S. individual who is a related party that had a reportable transaction with the reporting corporation must file a separate Form 5472. Enter the total number of Forms 5472 being filed for the year.
Line 1h: Total value of gross payments made or received reported on all Forms 5472
Enter the total value (USD) of the amounts entered on line 1f of all Forms 5472 filed for the tax year (including this one)
Line 1i: Check here if this is a consolidated filing of Form 5472
Check the box if Form 5472 is a consolidated filing
Line 1j: Check here if this is the initial year for which the U.S. reporting corporation is filing a Form 5472
Check if the reporting corporation has NOT filed a Form 5472 in prior years
Line 1k: Total number of Parts VIII attached to Form 5472
Enter the total number of cost sharing arrangements reported in Part VIII
Line 1l: Country of Incorporation
Enter the country in which the reporting corporation is incorporated
Line 1m: Date of incorporation
Enter the date the reporting corporation was incorporated in the mm-dd-yyyy format
Line 1n: Country under whose laws the reporting corporation files an income return as a resident
Enter the country where the corporation files a resident corporate income tax return
Line 1o: Principal country where business is conducted
Enter the countries in which business is conducted (excluding countries where business is conducted solely through subsidiaries).
Note: List each country. Do not enter “worldwide”.
View Form 5472: Part 1, Line 2 and 3
Sources: Instructions for IRS Form 5472 (Rev. December 2024) and Form 5472 (Rev. December 2023)
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