Form 5472 penalty exposure — foreign-owned US LLC

It counts how many Forms 5472 a foreign-owned US LLC has missed, one per foreign related party per tax year, and multiplies by the 25,000 IRS penalty under IRC 6038A(d). It adds 25,000 for each 30-day period that runs more than 90 days after an IRS notice, and shows each year's April 15 or October 15 due date with the days late or left.

Non-US founders who own a single-member Delaware, Wyoming or other US LLC, such as ecommerce sellers, SaaS founders and freelancers who formed through a filing agent. The LLC is a disregarded entity, owes no US income tax, and still must mail a pro forma Form 1120 with Form 5472 for every year it had a reportable transaction with its owner.

General tax calculators assume a tax is owed, so they show zero for a disregarded LLC with no US income. Chatbots often quote the old 10,000 penalty that TCJA raised to 25,000 in 2018, and they miss that the penalty is per form per year and that a Form 7004 extension moves the due date to October 15.

The whole calculation is free in the popup and on the web page, with no key, no limit and no watermark: late forms, penalty per year, continuation periods after a notice, and the next due date. The one-time 29 key adds a .csv export of the year-by-year schedule for your CPA and a browser reminder before each due date.

Flat-fee CPA services advertise one Form 5472 with the pro forma Form 1120 at 399 per tax year (form5472.online, September 2026), and larger firms quote after a review. That is the cost of filing on time; the IRS penalty for each form that is late or missing is 25,000, which is why knowing the count first matters.