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Pro forma Form 1120

A mostly blank corporate tax return that a foreign-owned single-member LLC files as the cover for its Form 5472.

The short answer, then the detailChecked September 2026

The detail

What it means in practice.

A disregarded LLC doesn't file a corporate return, but Form 5472 has to be attached to one. So the IRS asks for a Form 1120 with little more than the company's name, address and EIN filled in, "Foreign-owned U.S. DE" written across the top, and Form 5472 behind it. It goes to the IRS in Ogden, Utah by fax or post, because it can't be filed electronically.

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