A foreign-owned U.S. disregarded entity files Form 5472 with a pro forma Form 1120 by fax to 855-887-7737. The other route the IRS gives is mail to its office in Ogden, Utah. Both come from the instructions for Form 5472, revision 12/2024, read on 2026-11-10.
This is not tax advice, and Fax for Agents is not part of the IRS. Read the instructions for Form 5472 before you file. A tax professional can tell you whether the form applies to you. We cannot.
Who uses this fax number?
Only a foreign-owned U.S. disregarded entity. The instructions shorten that to "foreign-owned U.S. DE" and define it as "a domestic DE that is wholly owned by a foreign person".
Other reporting corporations attach Form 5472 to their income tax return. The instructions give the fax number for foreign-owned U.S. DEs.
| Who uses it | Fax number | IRS page |
|---|---|---|
| A foreign-owned U.S. DE filing Form 5472 with a pro forma Form 1120 | 855-887-7737 | Instructions for Form 5472, revision 12/2024 |
| The same filer sending Form 7004 to ask for more time | 855-887-7737 | The same page |
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The instructions also say these filers cannot file Form 5472 electronically. So the choice is fax or mail.
What goes in the fax?
A pro forma Form 1120 with Form 5472 attached.
Little of that Form 1120 is filled in. The instructions ask for "the name and address of the foreign-owned U.S. DE and items B and E on the first page". They also say that "Foreign-owned U.S. DE" should be written across the top of the Form 1120.
Scan the pages into one PDF. The Form 1120 goes first, because Form 5472 is its attachment.
When is it due?
By the due date of the pro forma Form 1120, extensions included.
The instructions for Form 1120 say a corporation must file "by the 15th day of the 4th month after the end of its tax year". For a calendar year that is April 15. When the date falls on a Saturday, Sunday or legal holiday, the next business day counts.
The entity's tax year is the one its owner uses for U.S. tax filing. With none, it is the calendar year. That rule is in the Form 5472 instructions.
For more time the entity files Form 7004 by the regular due date. It goes to the same fax number or mailing address, with "Foreign-owned U.S. DE" written across the top.
The instructions set a penalty of 25,000 US dollars. It applies to a reporting corporation that fails to file Form 5472 when due and in the manner prescribed.
What does "300 DPI or higher" mean for a fax?
The instructions write the fax route as "Fax (300 DPI or higher) to 855-887-7737". They do not explain the figure.
DPI is dots per inch. Fax for Agents sends at four levels. Fine is 204 by 196 dots per inch and is the default. Superfine is 204 by 392 and is the highest. On 2026-11-09 we measured a received superfine page at 204 by 391. The method is on the send a fax page.
Neither level is 300 dots in both directions. We cannot tell you how the IRS applies its figure. What we can state is what leaves our service.
Scan your pages at 300 dpi or more, so the source is sharp. Then choose Superfine in the dashboard's send dialog. When the way you send gives no choice of level, the fax goes out at Fine.
How do I send it from outside the United States?
An online fax service takes the PDF from any country and places the call.
- Get the EIN first. The Form SS-4 instructions say to check the Other box on line 9a. They say to write "Foreign-owned U.S. disregarded entity-Form 5472" there. Our post on Form SS-4 by fax has the numbers.
- Fill in Form 5472 and the first page of Form 1120 as the instructions describe.
- Scan everything into one PDF and count the pages.
- Send it to 855-887-7737, written as +18558877737.
- Keep the receipt with a copy of the pages.
How do I know the IRS received it?
The instructions for Form 5472 describe no confirmation for a faxed filing.
A fax receipt shows the transmission. It records the number, the pages, the time and the carrier's report. It does not show that the IRS processed the form.
On its page about faxing a different form, Form 8023, the IRS says it will not provide a fax confirmation. It tells those filers to keep their fax transmission log. The page on faxing to the IRS says what our receipt holds.