⚠ IRS Warning

The IRS penalty for a missing Form 5472 starts at $25,000 per form per year. Every unfiled year adds another.

LLC Formation for Foreign FoundersMay 28, 2026

Is Form 5472 in Your Doola Plan? How to Check in Five Minutes

Summary

Some doola plans include the yearly federal filing for a foreign-owned LLC and some do not. If your plan does not name Form 5472, assume it is yours to file.

FileTax article card: After Doola Forms It. For Doola customers: what the bundle covers and what it does not.

Doola forms US LLCs for founders abroad and sells plans that continue after formation. Whether a plan includes the yearly IRS filing for a foreign-owned LLC, Form 5472 with a pro forma Form 1120, depends on which plan you bought and when. You can settle it in five minutes.

Step 1: find what you actually paid for

Look in the doola dashboard or your order confirmation for the plan name and its list of included services. You are looking for either of these phrases:

  • "Form 5472"
  • "pro forma 1120", or "Form 1120" together with "5472"

"Tax filing", "compliance", "bookkeeping" or "annual report" on their own do not settle it. Those words cover state filings and other work too.

Step 2: if the list is unclear, ask one precise question

Send support this, with your LLC's name:

Does my current plan prepare and file Form 5472 with a pro forma Form 1120 for my foreign-owned single-member LLC for the 2025 tax year, due April 15, 2026? If yes, who sends it to the IRS, and will I receive a copy of what was filed?

A precise question gets a precise answer. Keep the reply.

Step 3: act on the answer

AnswerWhat to do
Yes, it is included, and they file itGive them the year's transactions with you early, and ask for a copy of the filed packet for your records.
Yes, they prepare it, but you send itCheck it before sending. It goes by mail or fax to the IRS PIN Unit in Ogden; it cannot be e-filed.
No, or no clear answerTreat it as yours to file by April 15, or October 15 with a Form 7004 sent by April 15.

A copy of the filed packet matters beyond your own files. US banks and payment platforms ask foreign-owned LLCs for proof of filing during reviews, and "my formation service handles it" is not proof.

Why this deserves the five minutes

A foreign-owned single-member LLC is treated as a corporation for this reporting under Treas. Reg. §301.7701-2(c)(2)(vi), and IRC §6038A requires the filing for any year with a reportable transaction between the LLC and its owner. Funding the LLC, paying its fees yourself, or being paid by it all count. Revenue is not the test.

The penalty for a missing Form 5472 is $25,000 per form, per year. Most founders who owe it assumed someone else was filing. If you find a year was missed, the missed Form 5472 page explains how to catch up.

What else a doola LLC owes each year

Alongside the federal filing, every LLC owes its state's annual report or tax, set by the state of formation: Wyoming's annual report is due by the first day of the month the LLC was formed in, and Delaware's LLC tax is due June 1, now $400. Delaware raised this from $300 to $400 in 2026 (House Bill 400), starting with the payment due June 1, 2027. The deadline page covers the federal dates, and the formation services compared page shows the same gap across other providers.

If the federal filing turns out to be yours, FileTax prepares the Form 5472 and pro forma Form 1120 packet for a single-owner LLC in under 15 minutes for $99 per year.

Questions doola owners ask

Does doola file Form 5472?

It depends on the plan. Check your plan's list of services for "Form 5472" by name, or ask support directly. If it is not named, plan on filing it yourself.

I have a doola compliance plan. Isn't that enough?

Only if the plan names Form 5472. "Compliance" often means state filings such as annual reports.

Can I file Form 5472 myself if doola does not?

Yes. It is filed on paper or by fax to the IRS in Ogden, Utah, with the pro forma Form 1120 as its cover return.

← Back to Resources