2025年3月19日 · Corporations file Form 5472 to provide information required under sections 6038A and 6038C when reportable transactions occur with a foreign or domestic related party. Information about Form 5472, including recent updates, related …

Use Form 5472 to provide information required under sections 6038A and 6038C when reportable transactions occur during the tax year of a reporting corporation with a foreign or domestic related party. Reporting corporation. A reporting corporation is either: A foreign corporation engaged in a trade or business within the United States.

5472 (Rev. December 2023) Department of the Treasury Internal Revenue Service . Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) Go to . www.irs.gov/Form5472. for instructions and the latest information.

2022年11月25日 · You’d have to file IRS Form 5472 (formally known as the Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business) if: Your U.S.-based company has a non-U.S. person (which can include either individuals OR businesses) that owns at least 25% of company stock, or

2025年2月18日 · If you are a foreign individual or entity with 100% ownership in a US Limited Liability Company (LLC), you may have a federal Form 5472 reporting obligation. Failing to meet these requirements could result in significant penalties, so it’s essential to …

In most scenarios, a Form 5472 reporting requirement will arise in a situation in which foreign persons have 25% or more ownership in a U.S. corporation or even a disregarded entity, and engages in certain reportable transactions.

Foreign-owned corporations and disregarded entities (including single-member LLCs) must file Form 5472. Learn more about Form 5472 and your filing obligations.

5472表格的全称是Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business, 即“外资持股达25%的美国公司或在美国从事商贸的外国公司的信息申报表”，主要用来要求外国人持股达25%及以上的美国公司和在美国从事商贸 …

In most scenarios, a Form 5472 reporting requirement will arise in a situation in which foreign persons have 25% or more ownership in a U.S. corporation or even a disregarded entity, and engages in certain reportable transactions.

IRS Form 5472, known as information return, is a mandatory tax form for reportable transactions between a reporting corporation and its foreign related party.