A foreign-owned single-member LLC that is a disregarded entity does not e-file its pro forma Form 1120 with Form 5472 attached. You send the whole package to one dedicated IRS unit in Ogden, Utah, by fax or by mail only. IRS fax numbers and addresses change, so confirm the current details on the live Instructions for Form 5472 before you send anything.
The IRS accepts the foreign-owned disregarded entity package by fax or by mail only. There is no electronic filing option for this particular return.
As of the December 2024 instructions, you fax it to 855-887-7737 or mail it to the IRS PIN Unit at 1973 Rulon White Blvd, M/S 6112, Ogden, UT 84201. Confirm both first.
A regular corporation files to Kansas City, a general Ogden ZIP, or a PO Box, and often must e-file. Do not send your package to any of those.
Where do you file Form 1120 for a foreign-owned LLC?
If you own a foreign-owned U.S. LLC, the Form 1120 you file is not the tax return most search results describe. It is a near-empty pro forma Form 1120 that exists to carry the pro forma Form 1120 and Form 5472 pairing. If the words on the page are new to you, our note on what Form 1120 is explains the form itself.
This article answers one question: once that package is filled in, where does it go? The short answer is a single IRS unit in Ogden, Utah, reached by fax or by mail, never electronically. This routing applies only if your LLC actually has to file the pro forma Form 1120 with Form 5472 attached. If you are not even sure you have to file, settle whether you have to file at all before you worry about where to send it. For the full walkthrough, use our guide to completing the pro forma package instead. That guide covers the foreign-owned LLC's pro forma Form 1120 and Form 5472, not a regular corporate return, while this page is only about where to send the finished package.
Why you cannot e-file the pro forma Form 1120 and Form 5472
A regular corporation can file its Form 1120 electronically, and for many the IRS now requires it. For returns filed on or after January 1, 2024, a corporation must e-file Form 1120 if it files 10 or more returns of any type during the calendar year, with a waiver available in limited cases. Your filing works the opposite way.
The IRS gives a foreign-owned U.S. disregarded entity only two channels for the pro forma Form 1120 with Form 5472 attached: fax or mail. There is no e-file path for it. The package is really an information return routed to a specialised unit that takes paper only, so the electronic system a normal corporation uses simply does not apply here.
How to file by fax: the IRS fax number for the Form 5472 package
As of the December 2024 Instructions for Form 5472, you fax the pro forma Form 1120 with Form 5472 attached to 855-887-7737. The IRS asks that you scan the pages at 300 DPI or higher so they stay legible. Send the whole package together in a single transmission.
Treat that number as the IRS's current fax line, not a permanent one. Confirm it against the live IRS Instructions for Form 5472, your final verification source, before you send, because a fax to an old number will not reach the right unit.
How to file by mail: the Ogden, Utah address
If you would rather post it, mail the same package to: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. That street address and mail stop point to the dedicated unit that handles these pro forma filings.
IRS mailing addresses and mail stops change from time to time. Confirm the current address against the live IRS Instructions for Form 5472, the final verification source, before you mail anything, and copy it exactly rather than from memory.
Fax or mail: which should you use?
Either channel is accepted, and neither is more official than the other. Many non-resident founders fax the package. Faxing avoids international mail transit time, and a successful fax gives you an immediate transmission confirmation as a record of when you sent it.
Keep that fax receipt as your own evidence of the send date. It is not an IRS acknowledgement that your return was accepted, so treat it as a record rather than proof of a completed filing. If you mail the package instead, use a trackable service so you have a similar record of dispatch.
How this differs from where a normal corporation files Form 1120
Filing a regular corporation's real Form 1120 instead? This page is not your filing guide. Use the IRS Where to file your taxes for Forms 1120 page for that routing. The comparison below exists only so a foreign-owned LLC can recognise those addresses and avoid them.
A regular, taxpaying corporation sends a real Form 1120 somewhere else entirely, and its destination depends on size and location. None of these is where your pro forma package goes. They are listed here only so you can recognise them and steer clear.
A smaller eastern-region corporation, under $10 million in assets and not filing Schedule M-3, mails a real Form 1120 to the IRS in Kansas City, MO 64999-0012.
A larger corporation with $10 million or more in assets, or one filing Schedule M-3, or one in a western-region state, mails to a general Ogden, UT 84201-0012 address.
A corporation whose principal office is in a foreign country or a U.S. possession mails to a PO Box: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.
Many of these corporations must e-file anyway under the 10-or-more-returns rule, which is never an option for your pro forma package.
These addresses are the current routing for a real Form 1120, and the IRS updates them periodically. The takeaway is not the exact ZIP codes but the principle: your pro forma package never goes to any general Form 1120 address.
Do not send it to the wrong Ogden address
Here is the trap. Two of the destinations above are also in Ogden, Utah, which makes it easy to assume they are the same place as the PIN Unit. They are not. The general Ogden 84201-0012 address and the 84409 PO Box are for a real Form 1120, while your pro forma 1120 with Form 5472 attached goes to the PIN Unit street address at 1973 Rulon White Blvd, M/S 6112.
Before you file: confirm the current fax number and address
The fax number and the Ogden street address in this guide come from the December 2024 Instructions for Form 5472 and are current as of July 2026. The IRS changes fax numbers and service-center routing from time to time, often without much notice.
So make the live instructions your final check. Open the current Instructions for Form 5472 on irs.gov, find the filing method for a foreign-owned U.S. disregarded entity, and match the fax number and address there against what you are about to use. Readers asking where usually also ask when. That due date, and the extension, belong to the Form 1120 due date guide for this package; this page stays on where to send the return.
Frequently asked questions
Where do I send Form 1120 for a foreign-owned LLC?
You send the pro forma Form 1120 with Form 5472 attached to the IRS in Ogden, Utah. As of the December 2024 Form 5472 instructions, you fax it to 855-887-7737, scanned at 300 DPI or higher. You can instead mail it to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Confirm the current fax number and address on the live IRS instructions first.
Can I e-file the pro forma Form 1120 and Form 5472?
No. A foreign-owned single-member disregarded LLC cannot e-file this package. The IRS accepts it only by fax or by mail to the Ogden PIN Unit.
Can I paper-file the pro forma Form 1120 and Form 5472?
Yes, and paper is the only way. A foreign-owned disregarded LLC files this pro forma Form 1120 with Form 5472 attached by mail or by fax, the two channels the IRS allows for it. There is no online option. Confirm the current fax number and address on the live Instructions for Form 5472 before you send.
Is that the same address a normal corporation uses for Form 1120?
No. A regular corporation mails a real Form 1120 to Kansas City, MO 64999-0012, a general Ogden, UT 84201-0012 address, or, for a foreign address, P.O. Box 409101, Ogden, UT 84409, and it often must e-file. Your pro forma package goes to a different, dedicated Ogden unit at 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, and is never e-filed.
Is this the same as Form 1120-F?
No. Form 1120-F is a separate return for a foreign corporation with U.S. filing obligations, and it routes differently. This page is about the pro forma Form 1120 a foreign-owned LLC attaches to Form 5472. If you were looking for that other return, see Form 1120-F instead, so you do not send it here by mistake.
Should I fax it or mail it?
Either is accepted. Non-resident filers often fax it to 855-887-7737 to avoid international mail transit and to get an immediate transmission receipt. Mailing to the Ogden address is equally valid. Whichever you choose, confirm the current fax number and address on the live IRS Form 5472 instructions before sending.
Will the fax number or address ever change?
Yes. The IRS updates fax numbers and service-center addresses from time to time. Always confirm the current routing on the live Instructions for Form 5472 on irs.gov before you send your return, rather than relying on an older figure.
How this article was prepared
The rule that a foreign-owned U.S. disregarded entity files a pro forma Form 1120 with Form 5472 attached comes from the IRS Instructions for Form 5472. The same instructions give the rule that this package cannot be filed electronically, plus the fax number and the Ogden PIN Unit address. The contrasting destinations for a real Form 1120, in Kansas City and the general Ogden addresses, come from the IRS Where to file your taxes for Forms 1120 page. The point that a normal corporation often must e-file comes from the Instructions for Form 1120. Last reviewed July 2026. This is general information, not legal or tax advice, and CORPBOLT is a formation service, not a law or accounting firm. Treat every IRS fax number and address as the agency's current routing, and confirm it on the live IRS pages before you file.
A quick note on CORPBOLT: CORPBOLT forms and maintains Wyoming LLCs for non-residents from $349/year (Foundation), with the registered agent and US business address included. The EIN your pro forma filing depends on comes with the $599/year (Launch) plan or as a $199 add-on, prepared for you on paper. We are a formation service, not a law firm or CPA, so confirm your own filing and its routing with a qualified tax professional. Start your US LLC.
