If you own a single-member Wyoming LLC as a non-US resident, your "Form 1120" is a pro forma cover sheet for Form 5472, not the full corporate return and not Form 1120-F. You complete only a few boxes, attach Form 5472, and mail or fax the packet to the IRS in Ogden.
Fill in the LLC name and address plus items B and E, and write "Foreign-owned U.S. DE" across the top.
Mail or fax the pro forma Form 1120 with Form 5472 attached to the Ogden PIN Unit by your return's due date.
A late or incomplete Form 5472 can cost $25,000.
What the pro forma Form 1120 actually is
Search "Form 1120 instructions" and you land on the full corporate income tax return. For a foreign-owned single-member LLC, that is the wrong form to fill in. Your version is a pro forma Form 1120, a mostly blank shell that exists only to carry Form 5472 under the section 6038A regulations.
A foreign-owned U.S. disregarded entity has no income tax return filing requirement of its own. The IRS Instructions for Form 5472 still require it to file this pro forma Form 1120 with Form 5472 attached. The deadline is that return's due date, including extensions.
Your Wyoming LLC is a disregarded entity for federal tax by default when it has a single owner. It is treated as a corporation only for this narrow reporting duty. That is the sole reason a corporate form appears in your filing at all.
The current IRS forms you need
Pull the latest versions straight from IRS.gov before you start, and check that each form's tax year matches the year you are filing for. Here Form 1120 is only a pro forma cover sheet for Form 5472, so you need the two forms plus the limited instructions for the few fields you actually complete.
Who has to file it
This filing applies to a single-member LLC that is foreign-owned. A common case is a Wyoming LLC owned by one non-US resident, with no US office and no US employees. The LLC is disregarded, so its activity is reported at the owner level, not on a corporate return.
If your LLC has more than one owner, or you elected to be taxed as a corporation, the rules differ and this pro forma path may not fit. The rest of this guide assumes the common non-resident single-member setup. In practice, the details that trip people up are small: the exact phrase across the top, the two items on page 1, and the mailing address.
Before you start: you need an EIN
Item B on the pro forma Form 1120 asks for your Employer Identification Number, so you need an EIN before you can file. Getting the EIN is the first step here, not an afterthought.
If you want the full walkthrough, read whether you need an EIN for your LLC. The key point here is short: no US Social Security number is required to get an EIN without an SSN.
Exactly what to complete on the pro forma 1120
Here is the sharp part. On the pro forma Form 1120 you complete only a handful of fields, and you leave the rest blank. You do not fill in income, deductions, or any of the schedules from a full corporate return.
The most common mistake is treating this like a live return and completing those lines. On the pro forma version they stay blank, and the form carries only your identifying details plus the attached Form 5472.
Complete the LLC name and address on page 1. Complete item B with your EIN and item E for the return type, using the Initial return, Final return, Name change, or Address change checkboxes. Write "Foreign-owned U.S. DE" across the top of the form.
Two details people often try to force onto the pro forma 1120 actually belong on Form 5472, not the 1120. The principal business activity description and its code go on Form 5472 (line 1d), taken from the code list in the Instructions for Form 1120. The foreign owner's tax ID goes in Form 5472, Part II — enter the owner's foreign TIN there, or "None" or "N/A" if there is none. The pro forma 1120 itself stays limited to the LLC name, address, and items B and E.
Item on the pro forma Form 1120 | What to enter |
|---|---|
Name and address | The LLC's legal name and mailing address |
Item B | Your EIN |
Item E | Initial, Final, Name change, or Address change, as applicable |
Top of the form | Write "Foreign-owned U.S. DE" |
Income, deductions, schedules | Leave blank |
What to complete on a pro forma Form 1120, and what to leave blank.
What counts as a reportable transaction on the 5472
A common assumption is that a year with no sales means nothing to report. That is not how Form 5472 works. Funding the LLC is itself a reportable transaction.
Part IV of Form 5472 covers transactions between you and the LLC, such as sales, rents, royalties, and loans or advances. Part V covers the disregarded-entity extras: amounts tied to formation, dissolution, acquisition, and disposition, including contributions to and distributions from the entity.
In plain terms, money you put in to start or run the LLC, money you take out, and even the formation costs you paid can be reportable. This guide stays high level. Read the full Instructions for Form 5472 before you complete Parts IV and V.
Deadline and extension
The pro forma Form 1120 with Form 5472 is due on the Form 1120 due date. That is the 15th day of the 4th month after your tax year ends, per the current Instructions for Form 1120 (verified July 2026). For a calendar-year LLC, that means April 15.
You can get an automatic 6-month extension by filing Form 7004. There is a catch for a foreign-owned disregarded entity. You must fax or mail the Form 7004 to the same Ogden PIN Unit, by the original un-extended due date, which the Instructions for Form 5472 set out.
Do not e-file the extension and do not send it to the regular Form 7004 address. Those routes do not apply to this filing.
How to file: you cannot e-file
Treat the address and fax below as the IRS's current figures, so verify them on the live IRS Instructions for Form 5472 (current, July 2026) before you send.
Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
Fax: 855-887-7737, at 300 DPI or higher.
Before you send: a quick check
Run through these five points before the packet leaves your hands.
Item B shows your LLC's EIN.
"Foreign-owned U.S. DE" is written across the top of the pro forma Form 1120.
A completed Form 5472 is attached to the pro forma Form 1120.
Income, deductions, and the corporate schedules are left blank.
The packet is mailed or faxed to the Ogden PIN Unit, not e-filed.
Does filing this mean you owe US tax?
Filing this packet does not, by itself, create a US income tax bill. A foreign-owned disregarded entity has no income tax return filing requirement, and the 5472 is an information filing.
That is not the same as saying no tax is ever owed. If your LLC earns income effectively connected with a US trade or business (ECI), tax and a separate actual return can apply. Whether that describes you is a fact-specific question, so get advice for your situation.
One neutral note: electing to be taxed as a corporation does not remove the Form 5472 duty. Other forms may also apply if you have US-source income or foreign accounts, which is another reason to check with a tax professional.
The Wyoming and state angle
The state side is simpler. This is a federal filing to the IRS. A Wyoming LLC owes no Wyoming state income tax return here, because Wyoming has no individual or corporate income tax.
The Wyoming annual report and license tax you pay to the Secretary of State is a separate, unrelated obligation. Treat any fee figure as the state's current amount, and verify it on the live state page before you pay.
Frequently asked questions
Do I file Form 1120-F instead of the pro forma Form 1120?
No. A foreign-owned single-member LLC treated as a disregarded entity files a pro forma Form 1120 as a carrier for Form 5472. Form 1120-F is the income tax return of a foreign corporation, not of a disregarded LLC, so if your facts are different, read when a foreign corporation files Form 1120-F.
Is this the same as a regular Form 1120 income tax return?
Not in the usual sense. A regular Form 1120 is a live income tax return that computes tax on the entity's income. Your pro forma version computes no tax and exists only to carry Form 5472, so you complete a few identifying boxes and leave the income, deductions, and schedules blank.
Do I need to complete Schedule G on this pro forma Form 1120?
No. Schedule G is not part of the foreign-owned disregarded LLC packet. Your pro forma Form 1120 is limited to the name, address, and items B and E, so there is no Schedule G to attach. Schedule G only comes up on a real, filed Form 1120 when a corporation meets the 20% or 50% voting-ownership test. If that describes you, see the current Instructions for Form 1120, or read our guide to Schedule G for foreign-owned LLCs.
Do I still have to file if my LLC had no income or no activity this year?
Yes, you generally still file. Capital contributions, distributions, loans, and even owner-paid formation costs count as reportable transactions on Form 5472, so a quiet year does not remove the filing duty.
Does my foreign owner need a US tax ID number?
No. Form 5472 asks for the owner's foreign taxpayer identification number (FTIN) if there is one. You may enter "None" or "N/A" where the owner has none. No US tax ID is required for the foreign owner.
Do I file Form 966 when I close my foreign-owned LLC?
Generally no. Form 966 applies to a corporation, or a farmer's cooperative, that adopts a plan to dissolve or liquidate. A single-member LLC that is disregarded is not a corporation for this purpose, so Form 966 does not appear to apply. This is an inference from the form's corporations-only scope, so confirm your case.
What happens if I miss the deadline or file an incomplete return?
A $25,000 penalty can be assessed on a reporting corporation that fails to file Form 5472 when due and in the manner prescribed, or fails to keep the required records. A late or substantially incomplete filing is treated as a failure to file. This follows from IRC section 6038A and the IRS Instructions for Form 5472.
How this article was prepared
The pro forma Form 1120 requirement, the items to complete, the "Foreign-owned U.S. DE" wording, the Ogden PIN Unit address, the reportable-transaction rules, and the $25,000 penalty come from the IRS Instructions for Form 5472. The due date and the NAICS code list come from the Instructions for Form 1120. The non-resident EIN and Form SS-4 details come from the Instructions for Form SS-4. The Form 966 scope comes from the IRS About Form 966 page. The Wyoming no-income-tax point comes from the official State of Wyoming site. Last reviewed July 2026. This is general information and not legal or tax advice. CORPBOLT is a formation service, not a law or accounting firm. Treat any fee or date as the state's or IRS's current figure to verify on the live page.
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