# Form 5472 fax number: the pro forma 1120 by fax

> A foreign-owned U.S. disregarded entity faxes Form 5472 with a pro forma Form 1120 to one IRS number. What goes in the fax and when. Read on 2026-11-10.

Page: https://faxforagents.com/blog/form-5472-fax-number/
Last changed: 2026-11-12

A foreign-owned U.S. disregarded entity faxes Form 5472 with a pro forma Form 1120 to one IRS number. What goes in the fax and when. Read on 2026-11-10.

## Fax this form from your browser

$2.49 by card for up to 5 pages. Your card is charged only when the fax is delivered. Price as of 2026-11-12.

[Send a fax](https://app.faxforagents.com/send?src=site-tax-form-5472-fax-number)

The fax number for your form is in the table below. Check it on irs.gov before you send.

- Published Nov 10, 2026
- Updated Nov 12, 2026
- About 4 min read ([dated method](https://faxforagents.com/facts.json))
- By [Fax for Agents team](https://faxforagents.com/about/)

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](https://www.irs.gov/instructions/i5472) 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](https://www.irs.gov/instructions/i5472) , revision 12/2024 |
| The same filer sending Form 7004 to ask for more time | 855-887-7737 | The same page |

Have the number? Send the form now for $2.49, the price as of 2026-11-12. [Send a fax](https://app.faxforagents.com/send?src=site-tax-form-5472-fax-number)

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](https://www.irs.gov/instructions/i1120) 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](https://faxforagents.com/docs/send-fax/).

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.

1. 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](https://faxforagents.com/blog/fax-form-ss-4/) has the numbers.
2. Fill in Form 5472 and the first page of Form 1120 as the instructions describe.
3. Scan everything into one PDF and count the pages.
4. Send it to 855-887-7737, written as +18558877737.
5. 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](https://faxforagents.com/fax-to-irs/) says what our receipt holds.

## Send it with Fax for Agents

One fax paid by card costs $2.49 for up to 5 pages to the United States and Canada. Each extra page costs $0.49. One fax takes 20 pages at most. A cover sheet with your name and email address is included and not counted. Your card is charged only after the carrier confirms pages. If part of the document arrives, you pay for the confirmed pages by the same rule, so 1 to 5 confirmed pages cost $2.49.

[Send a fax](https://app.faxforagents.com/send?src=site-tax-form-5472-fax-number) [How it works](https://faxforagents.com/send-a-fax/)

Prices as of 2026-11-12, from the rate table on the [pricing page](https://faxforagents.com/pricing/).

### A filing longer than 20 pages

It goes through the prepaid wallet, which is also the way to send when a one-time order is refused.

Sign in to the dashboard, top up the prepaid wallet and send from your browser. A page to the United States or Canada costs $0.039 as of 2026-10-28. The smallest top-up is $10.

A fax of 6 pages costs $0.234. So for one fax you pay $10 up front and use a small part of it. The rest stays in your wallet, and we [refund unspent balance](https://faxforagents.com/refunds/) when you ask.

- One document can have 200 pages and 25 MiB. From the wallet a cover sheet counts as a page.
- A busy line or no answer is tried again after 60 seconds, 3 attempts in all.
- A fax that ends failed costs nothing. From the wallet a partial one costs each page the carrier confirmed.
- The receipt is a record of transmission. It is not an acknowledgement from the tax agency.

[Sign in to send from the wallet](https://app.faxforagents.com/sign-in) [See the prices](https://faxforagents.com/pricing/)

The prices and limits are in [facts.json](https://faxforagents.com/facts.json) with their dates and methods. The steps, the receipt and how documents are handled are on [the IRS fax page](https://faxforagents.com/fax-to-irs/).

## Questions

### Can a foreign-owned disregarded entity e-file Form 5472?

No. The instructions say that a foreign-owned U.S. DE cannot file Form 5472 electronically. They give two ways for these filers. One is fax to 855-887-7737. The other is mail to the IRS in Ogden, Utah, at the address printed in the instructions. They add that these filers do not use the mailing address in the Form 1120 instructions. We read all of this on 2026-11-10 in the 12/2024 revision.

### Can I fax Form 7004 for the extension to the same number?

Yes. The instructions for Form 5472 say the entity must fax or mail Form 7004. It goes to the fax number or mailing address given for the pro forma Form 1120. That number is 855-887-7737, read on 2026-11-10. The form has to go in by the regular due date of the return, with the words Foreign-owned U.S. DE written across the top. The instructions say not to use the regular filing address from the Form 7004 instructions.

### How many pages is a Form 5472 fax?

Count your own pages, because the total depends on what you attach. One document sent from the Fax for Agents wallet can have 200 pages, as of 2026-10-28. Each page costs $0.039 as of the same date, and a cover sheet counts as a page. The quote shows the page count and the price before anything is sent. If the count looks wrong, check the PDF for blank or missing pages before you approve.

## On this site

- [Fax a form to the IRS from your browser](https://faxforagents.com/fax-to-irs/)
- [Send a fax](https://faxforagents.com/docs/send-fax/)

## Related posts

- [Fax Form SS-4 to the IRS: EIN fax numbers and timing](https://faxforagents.com/blog/fax-form-ss-4/) The IRS fax numbers for Form SS-4 and who can apply online instead. How long an EIN by fax takes and how it comes back. Read on irs.gov on 2026-11-10.
- [How to fax the IRS without a fax machine](https://faxforagents.com/blog/how-to-fax-the-irs/) Which filings the IRS takes by fax, where the number comes from and how to send from a computer or phone. How to tell the pages arrived. Read on 2026-11-10.