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Form 5472 Pro Forma 1120

Foreign-owned single-member LLCs file Form 5472 attached to a pro forma Form 1120 cover sheet. The 1120 is not a real corporate tax return; it is an identification cover. This guide explains the fields and filing mechanics.

Answer

Pro forma Form 1120 is a one-page cover return that identifies the LLC for Form 5472 filing purposes. Foreign-owned single-member LLCs are disregarded entities for US tax (Treas. Reg. 301.7701-3) but Form 5472 must be attached to a corporate-style cover, which is the pro forma 1120. Most fields are blank or zero. The form serves as identification only. Filed by mail or fax with Form 5472 attached.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

What goes on pro forma 1120

  • LLC legal name (exact match to Articles of Organization)
  • EIN
  • Wyoming registered agent address
  • Date of incorporation (Wyoming SoS formation date)
  • Total assets at year-end (most non-residents enter $0 or actual figure)
  • Check "Foreign-owned U.S. DE" box at top
  • Most other fields blank or $0

Why a corporate return for an LLC

The IRS requires Form 5472 to be filed with a corporate-style cover because Form 5472 was originally designed for foreign-owned C-Corps. When foreign-owned LLCs were brought under the Section 6038A reporting regime in 2017, the IRS adopted the pro forma 1120 cover as the simplest mechanism. The LLC remains a disregarded entity for actual tax purposes.

Filing mechanics

  1. Print Form 1120 cover (pro forma)
  2. Print Form 5472
  3. Attach 5472 to 1120
  4. Mail or fax to IRS Ogden, Utah address (no e-filing)
  5. Keep copies for your records

Frequently asked questions

Do I file a real 1120?
No. Foreign-owned single-member LLCs file a pro forma (cover-only) 1120 with Form 5472 attached. You do not file a full corporate return.
What if I elected C-Corp treatment via Form 8832?
Then you file a real Form 1120 as a C-Corp, plus Form 5472. Rare for non-residents.
Can I e-file?
No. Foreign-owned single-member LLCs must mail or fax.
What is the difference between pro forma and real 1120?
Pro forma is cover-only with minimal data. Real 1120 includes detailed income, deductions, and tax calculations. Pro forma is what foreign-owned LLCs use.
Is there a filing fee?
$0 to the IRS. WyomingLLC's $99/year add-on covers preparation and filing.

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