IRS Form 5472 fax number
The IRS fax number for Form 5472 is 855-887-7737, for a foreign-owned U.S. disregarded entity filing its pro forma Form 1120 with Form 5472 attached. It is below with the official page it came from and the date we last checked it.
Foreign-owned U.S. disregarded entities
855-887-7737
Also written (855) 887-7737
1 week ago · 10-16-2026 ProntoFax user, 9 sends in 90 days Fax this number
The instructions ask for a fax at 300 DPI or higher, with “Foreign-owned U.S. DE” written across the top of the Form 1120. This line is for these filers only. The instructions give it to no one else.
ProntoFax is an independent fax service. We are not affiliated with, endorsed by, or connected to the Internal Revenue Service.
Where to mail Form 5472
The IRS gives one mailing address as the alternative to the fax. Send the filing one way only, by fax or by mail.
Foreign-owned U.S. disregarded entities
Internal Revenue Service
1973 Rulon White Blvd, M/S 6112
Attn: PIN Unit
Ogden, UT 84201
Fax: 855-887-7737
1 week ago · 10-16-2026
When Form 5472 is due
The instructions say a foreign-owned U.S. disregarded entity files its pro forma Form 1120, with Form 5472 attached, by the due date of that Form 1120, including extensions. The entity uses its owner’s U.S. tax year, or the calendar year if the owner has none.
A Form 1120 is generally due on the 15th day of the 4th month after the tax year ends, or the next business day when that falls on a weekend or holiday. For a calendar tax year that is April 15.
To get more time, file Form 7004 by that same date, by fax to this number or by mail to the address below. The extension is generally 6 months, which makes it October 15 for a calendar tax year.
Official source: Instructions for Form 5472, When and Where To File
Official source: Instructions for Form 1120, When To File
Official source: Instructions for Form 5472, Extension of time to file
Official source: Instructions for Form 7004, Extension Period
What goes in the fax
The filing is a pro forma Form 1120 with Form 5472 attached. On the Form 1120, the instructions ask only for the entity’s name and address and items B and E on the first page.
Write “Foreign-owned U.S. DE” across the top of the Form 1120. On a Form 7004, write the same words across its top and enter the code for Form 1120 on Part I, line 1.
If the entity had transactions with its owner not already reported in Part IV, such as money paid in to form it or taken out as a distribution, check the box in Part V and describe them on an attached statement.
A foreign-owned U.S. disregarded entity cannot file Form 5472 electronically. Fax and mail are the only two ways.
Official source: Instructions for Form 5472, When and Where To File
Official source: Instructions for Form 5472, Part V
How many pages it comes to
One ProntoFax fax holds up to 25 pages, a cover page included. Form 1120 is 6 pages and Form 5472 is 3, so a full packet with a cover page and a Part V statement usually comes to about 11.
How we verify fax numbers
Every number on this page was published by the agency itself. The two columns beside it say when that number was last confirmed, and what confirmed it.
The Verified by column says which of these it was:
Official website the agency publishes this number. The date is the day we read it from their page or their published file.
ProntoFax user a fax sent through ProntoFax reached this number and the receiving machine confirmed it. The date is the most recent delivery.
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Within 90 days 91 to 270 days Over 270 days
We never add a number because someone faxed it. A number appears here only if the agency published it. A delivered fax can confirm a number, but it can never create one.
What goes to this number
The instructions send these filings from a foreign-owned U.S. disregarded entity to this number:
- A pro forma Form 1120 with Form 5472 attached
- Form 7004, to extend the time to file that pro forma return
Before you send
The IRS asks for no cover sheet and publishes no page limit for this fax. A short cover sheet still helps the IRS match your pages, and if you use one, include:
- The entity’s legal name exactly as it appears on the form
- The employer identification number shown on the form
- The tax year the filing covers
- The number of pages, including the cover sheet
Send it once. Faxing and also mailing the same filing leaves the IRS two copies to reconcile.
Keep your delivery confirmation. It is your record of when the pages reached the IRS.
Official IRS pages
- Instructions for Form 5472, the source for this number and the mailing address
- About Form 5472, with the current form
- Instructions for Form 5472, When and Where To File
- Instructions for Form 5472, Extension of time to file
- Instructions for Form 5472, Part V
- Instructions for Form 1120, When To File
- Instructions for Form 7004, Extension Period
Send it from your phone
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Add a cover sheet with the entity name, the EIN, and a phone number.
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Enter the fax number above. We check that the line can receive.
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Questions about faxing Form 5472
Can Form 5472 be faxed?
Yes, by a foreign-owned U.S. disregarded entity. The instructions give a fax number, at 300 DPI or higher, as one of two ways to file the pro forma Form 1120 with Form 5472 attached. The other is the mailing address on this page.
Who uses this fax number?
A foreign-owned U.S. disregarded entity, such as a single-member LLC with a foreign owner. The instructions say it has no income tax return to file but must still file a pro forma Form 1120 with Form 5472 attached.
When is Form 5472 due?
With the pro forma Form 1120, by its due date including extensions. For a calendar tax year that is April 15, or October 15 with a Form 7004 extension filed by April 15.
Can I send Form 7004 to the same number?
Yes. The instructions tell these entities to fax or mail Form 7004 to the same fax number or mailing address, by the due date of the return without extensions.
Is this the same number as Form 2553?
No. Form 2553, the S corporation election, has its own two numbers split by state, and one of them differs from this one only in its last digit. Check the whole number before you send.
How much does it cost?
$2.99 for one fax of up to 25 pages. No subscription and no account. Your card is held and only charged once delivery is confirmed.