Pro forma Form 1120 for a foreign-owned LLC
What a pro forma Form 1120 is, the four things a foreign-owned single-member LLC fills in (name, address, items B and E), the header text and who signs.
Last updated: 2026-10-31
"Pro forma" means "as a formality". A foreign-owned single-member LLC does not file a real corporate tax return. It uses the first page of Form 1120 as an envelope for Form 5472.
The four things you fill in
| Where | What |
|---|---|
| Top of page 1 | Write Foreign-owned U.S. DE |
| Name and address block | The LLC's legal name and U.S. address |
| Item B | The LLC's EIN |
| Item E | Check if this is the initial return, final return, or if the name or address changed |
The instructions say this is the only information required. Leave income, deductions, tax and the schedules blank.
Use the right year
Form 1120 is revised every year. File each year on that year's form: the current one is on irs.gov/pub/irs-pdf, past years under irs.gov/pub/irs-prior/f1120--YEAR.pdf. Form 5472 itself uses its current revision for every year.
Signing
Sign and date page 1 in the "Sign Here" box. As the sole owner, use the title Owner or Sole member. Leave the paid preparer section blank if you prepared it yourself.
What goes with it
Attach Form 5472 behind it, then the Part V statement listing contributions and distributions. Fax or mail the set to the IRS PIN Unit; see fax number and due date.
Common mistakes
- Sending a blank Form 1120 without Form 5472, or Form 5472 without the 1120.
- Forgetting "Foreign-owned U.S. DE" at the top.
- Mailing it to the regular Form 1120 address instead of the PIN Unit.
- Using the current year's 1120 for a past year.
The Form 5472 wizard downloads the correct year's Form 1120, fills these fields, prints "Foreign-owned U.S. DE" at the top and puts Form 5472 behind it.
Self-prepared information return. Not tax or legal advice. Not affiliated with the IRS. Source: Instructions for Form 5472.
What you get
