Form 5472: foreign-owned US LLC ke liye

Kis ko file karna hai

• Woh US LLC jis ka poora maalik ek aisa shakhs hai jo US person nahi. IRS ise foreign-owned disregarded entity (DE) kehta hai: aisi LLC jise IRS aam tor par maalik ka hi hissa samajhta hai.
• Is form ke liye IRS LLC ko corporation jaisa maanta hai, is liye Form 5472 ek pro-forma Form 1120 ke saath lagta hai.
• Har us tax saal file hota hai jis mein LLC aur aap (ya 25% ya zyada ke kisi maalik) ke darmiyan koi reportable transaction hui ho.
• Rule in transactions par hai, income par nahi. Is liye jis LLC ki koi sale nahi hui, us ko bhi file karna par sakta hai.
• Do ya zyada maalikon wali LLC aam tor par partnership maani jati hai aur us ki jagah Form 1065 file karti hai.
• Jo US corporation (Inc) 25% ya zyada foreign-owned ho, woh reportable transactions hone par Form 1120 ke saath Form 5472 file karti hai.

Deadline aur extension

• Tax saal khatam hone ke baad 4th month ki 15 tareekh tak: calendar year (January se December) ke liye 15 April.
• Agar maalik ka apna koi US tax saal nahi, to LLC calendar year use karti hai.
• Agar us din Saturday, Sunday ya US public holiday ho, to agle business day tak file ho sakta hai.
• Mazeed waqt chahiye? Due date tak Form 7004 (IRS se mazeed waqt maangne ka form) file karein. Is se aam tor par 6 mahine aur milte hain, 15 October tak.
• Form 7004 ke upar 'Foreign-owned U.S. DE' likh kar neeche diye gaye IRS fax number ya address par fax ya daak se bhejein, Form 7004 ke aam address par nahi.
• IRS extension ki confirmation nahi bhejta. Sirf extension na dene ki soorat mein khat likhta hai.

IRS ko kaise bheja jata hai

Yeh online (e-file) nahi ho sakta. Form 1120 ke upar 'Foreign-owned U.S. DE' likh kar fax (300 DPI): 855-887-7737, ya daak se: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.

• Fax ki quality 300 DPI ya us se zyada honi chahiye.
• Saari raqam US dollars mein likhi jati hai. Agar paisa rupees mein aaya ya gaya, to istemal kiye gaye exchange rates ki list saath lagti hai.

Penalty

• Mukammal Form 5472 waqt par file na karne par $25,000. Jis form mein bohat kuch missing ho, woh file na karne ke barabar maana jata hai.
• Yeh har related party (aap, ya 25% ya zyada ka koi maalik) ke liye har saal lag sakta hai.
• Agar IRS ke khat ke 90 din baad bhi form file na ho, to har 30 din ke liye $25,000 aur lag sakta hai. Is ki koi upper limit nahi.
• Zaroori records na rakhne par bhi yahi $25,000 penalty lag sakta hai.

Saal miss ho gaya?

Agar IRS ne abhi tak rabta nahi kiya, to missed saal aam tareeqe se file karein. Penalty phir bhi lag sakta hai; IRS khud bhi laga sakta hai. Hum har saal ke saath chhota reasonable-cause statement (late hone ki sachi wajah, aap ka sign) lagate hain. Faisla IRS karta hai — hum penalty khatam ya kam hone ka wada nahi karte. Har missed saal: $199.

• Agar IRS aap ko is bare mein khat bhej chuka hai, to pehle woh khat humein bhejein.
• Late form process hote waqt IRS penalty khud-ba-khud laga sakta hai, statement parhne se pehle bhi. Baad mein IRS ke khat ka jawab dena par sakta hai.
• IRS ki internal manual us ke staff ko kehti hai ke late hone ki wajah tab dekhein jab saare missed saal file ho chuke hon. Is liye hum saare missed saal ek saath file karte hain.
• October 2026 tak humein late Form 5472 ke liye IRS ka koi relief program khula nahi mila. 2022 wala relief sirf 2019 aur 2020 ke un returns ke liye tha jo 30 September 2022 tak file hue, aur woh khatam ho chuka hai.

Humein aap se kya chahiye

• LLC ka naam, EIN, address aur LLC banne ki tareekh
• Aap ka naam, address aur foreign tax number (FTIN), agar hai
• Saal bhar mein aap aur LLC ke darmiyan har payment: LLC banane ki fees, LLC mein daala gaya paisa, LLC se nikala gaya paisa (bank ya Payoneer statements)
• Missed saalon ke liye: har saal ka yahi sab, aur IRS ke koi bhi khat

Apne records sambhal kar rakhein

LLC ki books aur records (statements, invoices, receipts) sambhal kar rakhein jo yeh transactions dikhayein. IRS inhein maang sakta hai.

Fees

• Form 5472 + pro-forma 1120, single-member LLC (current saal): $199 har tax saal
• Har missed (pichhla) saal: $199, chhota reasonable-cause statement saath. Penalty khatam hone ka koi wada nahi
• Form 1065, multi-member LLC: $449 har return, tax software aur zaroorat ho to Forms 8804 aur 8805 shamil
• US corporation (Inc) ke liye Form 1120 + Form 5472: $349 har tax saal
• State filings alag hain: Wyoming yearly compliance $99 saalana + state fee; baaqi states ki annual report $49 + state fee
• Payment pehle: payment milne par hum kaam shuru karte hain.

Hum aap ko waqt par kaise rakhte hain

Hum forms tayyar karte hain, IRS ko fax ya daak se bhejte hain, ek copy aap ke BizFilo portal mein rakhte hain, aur har federal aur state deadline se pehle aap ko yaad dilate hain.

Is guide ke alfaaz

• Form 5472: IRS ka form jo US company aur us ke foreign maalik ke darmiyan paise aur len-den report karta hai
• Pro-forma Form 1120: aisa Form 1120 jis mein sirf LLC ka naam, address aur page 1 ke do khane bhare jate hain; Form 5472 is ke saath lagta hai
• Related party: aap bator maalik, ya 25% ya zyada ka koi bhi maalik
• Reportable transaction: LLC aur related party ke darmiyan paisa ya len-den, LLC banane ka kharcha aur daala ya nikala gaya paisa bhi
• Disregarded entity (DE): aisi LLC jise IRS aam tor par maalik ka hi hissa samajhta hai
• Form 7004: IRS se file karne ke liye mazeed waqt maangne ka form
• Forms 8804 aur 8805: jab multi-member LLC ko US se bahar rehne wale maalikon ke hisse ki US business income par US tax dena ho, to yeh forms file hote hain
• EIN: LLC ka US tax number
• FTIN: aap ke apne mulk ka tax number