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IRS Form 5472: What Foreign-Owned LLCs Need to Know
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ComplianceMar 5, 2025 · 6 min

IRS Form 5472: What Foreign-Owned LLCs Need to Know

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By Sebastian Sauerborn · Founder, ZeroTax LLC

Form 5472 is one of the most misunderstood compliance requirements for foreign-owned single-member LLCs. Miss it and you face a $25,000 penalty. Here's everything you need to know.

This article covers one of the most important topics for non-US residents who own or are considering a US LLC. Understanding the nuances of US tax law, international structuring, and compliance requirements is essential for anyone operating a global business.

The ZeroTax LLC structure — a single-member LLC owned by a non-US resident with no US-source income — can achieve zero US federal income tax legally and by design. But getting there requires careful attention to the details covered in this article.

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