Form 5472 for the US LLC you own from Pakistan.
Each year your company reports the money that moved between you and it, on Form 5472 attached to a pro-forma Form 1120. Here is who files, what goes on it, the dates in your US year and the penalty, from the IRS instructions read on 14 October 2026.
Facts on this page last checked against official sources on
- Due 15 April, calendar year
- Fax or mail to the IRS
- Filing service $349 per tax year
In short
A US LLC wholly owned by someone living in Pakistan is a foreign-owned US disregarded entity. For each year it has a reportable transaction with you, such as money you send in or take out, it files Form 5472 with a pro-forma Form 1120 by the 15th day of the 4th month after its year ends: 15 April for a calendar year. The form can't be filed electronically, and the penalty for a form not filed when due is $25,000.
Your company files it, because you live outside the US.
The instructions define a foreign person to include an individual who is not a citizen or resident of the United States. A Pakistani owner living in Pakistan is that person, and owns 100% of a single-owner LLC.
Such a company is a foreign-owned US disregarded entity. For tax years beginning on or after 1 January 2017 and ending on or after 13 December 2017, the IRS treats it as a corporation for these reporting rules only, which is why a company with no US income tax return still sends this form. The company files it, under its own EIN.
Money between you and the company, in Part V.
Part V is written for the foreign-owned US disregarded entity. It covers amounts paid or received in connection with the formation, dissolution, acquisition and disposition of the company, including contributions to it and distributions from it, described on an attached statement.
Three transfers a Pakistani owner may make all fall here: paying the company's formation costs, sending money from Pakistan to fund its US account, and taking profit out to your account at home. A year with no reportable transactions in Parts IV, V or VI needs no Form 5472.
| Transaction | Paid in by owner | Paid out to owner |
|---|---|---|
| Formation costs paid by the owner | $450 | |
| Transfer from Pakistan to fund the US account | $5,000 | |
| Distribution to the owner, July | $1,500 | |
| Distribution to the owner, November | $2,500 | |
| Totals for the year | $5,450 | $4,000 |
SAMPLE · NOT A CLIENT. Totals are summed from the rows. The form states all amounts in US dollars and attaches a schedule of the exchange rates used.
The owner's numbers in Part II.
Part II carries the foreign owner's details. It asks for a US identifying number if you have one. With none, the company assigns you a reference ID number of up to 50 letters and digits and uses it every year; the company sets it up itself.
The company also enters a foreign tax identification number for you, if any, or “None” or N/A when there isn't one. Our ITIN page explains when you need a US number of your own; the EIN comes with the company.
A cover return with four details on it.
The company has no income tax return of its own, so the instructions have it attach Form 5472 to a pro-forma Form 1120. The only Form 1120 information required is the company's name and address and items B and E on the first page, with “Foreign-owned U.S. DE” written across the top.
The pair goes to the IRS by fax or mail, to the dedicated fax number and address printed in the IRS instructions. A foreign-owned US disregarded entity can't file Form 5472 electronically.
The dates in a Pakistan-owned LLC's year.
The company uses its owner's US tax year or, when the owner has none, the calendar year. An owner with no US tax year of their own gives the company a calendar year, January to December.
| Date | What | Who it applies to |
|---|---|---|
| 15 April | Form 5472 with the pro-forma 1120 (tax year 2026: 15 April 2027) | Every year with a reportable transaction |
| 15 April | Form 7004, for an automatic extension of time to file, sent the same way as the form | When more time is needed |
| 1 June | Delaware annual LLC tax of $400 | LLCs formed in Delaware |
| Your state's date | Annual report or yearly fee, where the state has one | Set by the state you formed in; listed in your quote |
More time to file: Form 7004.
Your company can ask for more time on Form 7004, sent by the regular due date: 15 April for a calendar year. The extension is automatic when the form is completed properly and sent on time, and it is generally 6 months, so the filing date moves to 15 October. For tax year 2026, that is 15 October 2027.
For a company owned from Pakistan, the Form 5472 instructions say the Form 7004 names Form 1120, has “Foreign-owned U.S. DE” written across the top, and goes by fax or mail to the same dedicated fax number or address as Form 5472. It extends the time to file, not the time to pay any tax due.
Form 7004 is part of our yearly filing when more time is needed, at $349 per tax year.
$25,000 for a form not filed when due.
The instructions set a $25,000 penalty on a company that fails to file Form 5472 when due and in the manner prescribed, and a substantially incomplete form counts as a failure to file. The same penalty applies to failing to keep the records the regulations require.
If the failure continues more than 90 days after the IRS notifies the company, a further $25,000 applies for each related party for each 30-day period, or part of one, that it continues. Each tax year has its own form, so each missed year is its own filing.
Behind on a year? Your quote lists each open year with its price, and we prepare each one for you to approve. Monthly US bookkeeping can start now.
Form 5472 filing for Pakistani owners.
Form 5472 is due every year your LLC has transactions with you, so we file it each year. For a missed year, penalty-relief letters are priced separately on your quote. Monthly US bookkeeping from $59 keeps the figures ready. State fee at cost — we pass on exactly what the state charges, no markup.
Form 5472 + pro-forma 1120, $349 per tax year
- Pro-forma 1120 with Form 5472 attached
- Part V statement of owner transactions
- Form 7004 when more time is needed
Form 5472 questions from Pakistan.
Answered from the IRS's and the providers' own pages, read in October 2026. Your written quote covers your own situation.
My LLC made no sales. Does it still file?
Sales aren't the test; reportable transactions are. Money you put in or took out is a Part V transaction, so a year with either has a Form 5472.
Do I need an ITIN for Form 5472?
No. With no US identifying number, the company enters a reference ID number it assigns to you, used every year.
Can I file Form 5472 online for free?
It isn't filed online: a foreign-owned US disregarded entity can't file Form 5472 electronically, and sends it by fax or mail with its pro-forma 1120. The IRS instructions list no filing fee for the form; our filing is $349 per tax year.
Can I get more time?
Yes: Form 7004, sent by 15 April for a calendar year to the same fax number or address as Form 5472, gives an automatic extension of time to file, generally 6 months (to 15 October). It extends filing, not paying.
Does this cover Pakistan tax on the same income?
This page covers the US filing. For Pakistan tax, a Pakistani tax adviser is the right person.
Tell us which years your company has been open.
We keep the books each month and prepare each year's Form 5472 and pro-forma 1120 from them; your written quote lists every open year.
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