How Much Does Form 5472 Cost to File? The IRS Fee, Tools and CPAs
Summary
The IRS charges no filing fee. The cost is preparation: free if you do it yourself, $99 a year with FileTax, or typically $400 to $900 a year with a CPA, more for late or complex years.
Filing Form 5472 costs nothing at the IRS: there is no filing fee. What costs money is getting it prepared correctly and delivered. There are three ways to do that.
The three options, priced
| Option | Typical cost per year | What you get |
|---|---|---|
| Prepare it yourself | Your time, plus postage or a fax service | The forms, filled in from the IRS instructions |
| A filing tool (FileTax) | $99 | Form 5472, the Part V statement and the pro forma Form 1120, prepared in under 15 minutes |
| A CPA | $400 to $900, more for complex or multi-year work | Preparation plus professional judgment on anything unusual |
Doing it yourself
The forms are free from the IRS, and a single-owner LLC's return is short. The costs are small but real: sending it by courier or tracked post to Ogden, or using a fax service that can send at 300 DPI, and an evening of your time with the instructions. The field-by-field page walks through the form.
FileTax, itemized
Every price here comes from the same list the checkout uses:
| Item | Price |
|---|---|
| Form 5472 and pro forma Form 1120 | $99 per year |
| Each additional related party's Form 5472 | $25 per party, per year |
| Reasonable cause letter for late years, CPA-authored | $199 per job, one letter covering every year |
| IRS fax delivery | $9 per job, however many years |
| Form 7004 extension | Included when your filing needs it |
A current-year filing for one owner is $99, or $108 faxed to the IRS for you. A three-year catch-up with one letter is 3 x $99 + $199 = $496, plus $9 if faxed. Your next two filings after the first are guaranteed at the same $99.
It is built for one foreign owner with ordinary transactions, and its eligibility check turns away cases that need more, such as multi-member LLCs or goods bought from your own company.
A CPA
A CPA who works with foreign-owned US entities typically charges $400 to $900 a year for a simple Form 5472, and more when there are several related parties, US business income, several late years or an IRS notice to answer. In those cases the price buys judgment the forms cannot supply, and it is worth paying. The CPA vs DIY page has five questions that tell you which option fits.
The cost of not filing
Set against any of these, the penalty for a missing Form 5472 is $25,000 per form, per year under IRC §6038A(d)(1). That is why the choice is really between ways of filing, not between filing and saving money. If years have already been missed, the missed Form 5472 page sets out the route back.
Questions about the cost
Does the IRS charge to file Form 5472?
No. There is no IRS filing fee.
Why do CPA prices vary so much?
Because the work varies. A single owner with a few transfers is quick; related companies, loans, US income or an IRS notice take real analysis.
Is the reasonable cause letter charged per year?
With FileTax, no. One $199 letter covers every year in the job.
Is there a cheaper way than $99?
Doing it yourself costs only your time and delivery. The tool is for owners who would rather not work through the instructions.
Related pages
Continue reading
CPA vs DIY for Form 5472 - When to Self-File and When to Get Help →
Form 5472 can be self-prepared for simple cases. Some situations call for CPA review. This guide covers when each path makes sense for foreign-owned LLC owners.
Form 5472: The Complete Guide for Foreign-Owned US LLCs →
A foreign-owned US single-member LLC files Form 5472 with a pro forma Form 1120 by April 15. Funding the LLC is itself reportable. Missing it costs $25,000 per form, per year.
Missed Form 5472? Four Situations, and the Relief Path for Each →
File voluntarily with a reasonable cause statement before the IRS writes; answer with Form 843 after it does. Complex facts need a CPA review first, whichever side of a notice you are on.