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Federal Free Printable Form 5472 (Rev. December 2018) for 2019 Federal Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038

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Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038
Form 5472 (Rev. December 2018)

Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) (Rev. December 2018) ▶ For tax year of the reporting corporation beginning Department of the Treasury Internal Revenue Service Part I OMB No. 1545-0123 Go to www.irs.gov/Form5472 for instructions and the latest information. , , and ending , Note: Enter all information in English and money items in U.S. dollars. Reporting Corporation (see instructions). All reporting corporations must complete Part I. 1a Name of reporting corporation 1b Employer identification number 1c Total assets Number, street, and room or suite no. (if a P.O. box, see instructions) City or town, state, and ZIP code (if a foreign address, see instructions) $ 1d Principal business activity ▶ 1f Total value of gross payments made or received reported on this Form 5472. See instructions. $ 1i Check here if this is a consolidated filing of Form 5472 . . . . . . ▶ 1g Total number of Forms 5472 filed for the tax year 1e Principal business activity code ▶ 1h Total value of gross payments made or received reported on all Forms 5472. See instructions. $ 1j Check here if this is the initial year for which the U.S. 1k Country of incorporation reporting corporation is filing a Form 5472 . . 1l Country(ies) under whose laws the reporting corporation files an income tax return as a resident ▶ 1m Principal country(ies) where business is conducted 2 Check here if, at any time during the tax year, any foreign person owned, directly or indirectly, at least 50% of (a) the total voting power of all classes of the stock of the reporting corporation entitled to vote, or (b) the total value of all classes of stock of the reporting corporation ▶ 3 Check here if the reporting corporation is a foreign-owned domestic disregarded entity (foreign-owned U.S. DE) treated as a corporation for purposes of section 6038A. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Part II 25% Foreign Shareholder (see instructions) Check here if any direct (or ultimate indirect) 25% foreign shareholder listed in Part II is a surrogate foreign corporation under section 7874(a)(2)(B). ▶ 1a Name and address of direct 25% foreign shareholder 1b(1) U.S. identifying number, if any 1b(2) Reference ID number (see instructions) 1c Principal country(ies) where business is conducted 1d Country of citizenship, organization, or incorporation 1b(3) Foreign taxpayer identification number (FTIN), if any (see instructions) 1e Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident 2a Name and address of direct 25% foreign shareholder 2b(1) U.S. identifying number, if any 2b(2) Reference ID number (see instructions) 2c Principal country(ies) where business is conducted 2d Country of citizenship, organization, or incorporation 2b(3) FTIN, if any (see instructions) 2e Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident 3a Name and address of ultimate indirect 25% foreign shareholder 3b(1) U.S. identifying number, if any 3b(2) Reference ID number (see instructions) 3c Principal country(ies) where business is conducted 3d Country of citizenship, organization, or incorporation 3b(3) FTIN, if any (see instructions) 3e Country(ies) under whose laws the ultimate indirect 25% foreign shareholder files an income tax return as a resident 4a Name and address of ultimate indirect 25% foreign shareholder 4b(1) U.S. identifying number, if any 4b(2) Reference ID number (see instructions) 4c Principal country(ies) where business is conducted 4d Country of citizenship, organization, or incorporation For Paperwork Reduction Act Notice, see instructions. 4b(3) FTIN, if any (see instructions) 4e Country(ies) under whose laws the ultimate indirect 25% foreign shareholder files an income tax return as a resident Cat. No. 49987Y Form 5472 (Rev. 12-2018) Page 2 Related Party (see instructions). All reporting corporations must complete this question and the rest of Part III. Check applicable box: Is the related party a U.S. person? foreign person or Form 5472 (Rev. 12-2018) Part III 1a Name and address of related party 1b(1) U.S. identifying number, if any 1c Principal business activity 1b(2) Reference ID number (see instructions) 1b(3) FTIN, if any (see instructions) 1d Principal business activity code ▶ ▶ 1e Relationship—Check boxes that apply: Related to reporting corporation Related to 25% foreign shareholder 25% foreign shareholder 1f Principal country(ies) where business is conducted 1g Country(ies) under whose laws the related party files an income tax return as a resident Part IV Monetary Transactions Between Reporting Corporations and Foreign Related Party (see instructions) Caution: Part IV must be completed if the “foreign person” box is checked in the heading for Part III. If estimates are used, check here. ▶ 1 Sales of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . 1 2 3 Sales of tangible property other than stock in trade . Platform contribution transaction payments received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 4 5a b Cost-sharing transaction payments received . . . . . Rents received (for other than intangible property rights) . Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5a 5b 6 7 8 Sales, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) . Consideration received for technical, managerial, engineering, construction, scientific, or like services . . . Commissions received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 8 . . . . . 9 10 11 Amounts borrowed (see instructions) a Beginning balance Interest received . . . . . . . . . . . . Premiums received for insurance or reinsurance . . . . . . . . . . . . . . . 12 13 14 Other amounts received (see instructions) . . . Total. Combine amounts on lines 1 through 12 . Purchases of stock in trade (inventory) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 14 15 16 Purchases of tangible property other than stock in trade Platform contribution transaction payments paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 17 18a b 19 Cost-sharing transaction payments paid . . . . . . . . . . . . . . . . . . . . . . Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) 20 21 Consideration paid for technical, managerial, engineering, construction, scientific, or like services Commissions paid . . . . . . . . . . . . . . . . . . . . . . . 22 23 24 Amounts loaned (see instructions) a Beginning balance Interest paid . . . . . . . . . . . . . Premiums paid for insurance or reinsurance . . . . . . . . . . . . . . . . 25 26 Other amounts paid (see instructions) . . . . Total. Combine amounts on lines 14 through 25 . . . . . . . . . . . . Part V Part VI . . . . . . . b Ending balance or monthly average ▶ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Ending balance or monthly average ▶ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9b 10 11 17 18a 18b 19 20 21 22b 23 24 25 26 Reportable Transactions of a Reporting Corporation That is a Foreign-Owned U.S. DE (see instructions) Describe on an attached separate sheet any other transaction as defined by Regulations section 1.482-1(i)(7), such as amounts paid or received in connection with the formation, dissolution, acquisition, and disposition of the entity, including contributions to and distributions from the entity, and check here. ▶ Nonmonetary and Less-Than-Full Consideration Transactions Between the Reporting Corporation and the Foreign Related Party (see instructions) Describe these transactions on an attached separate sheet and check here. ▶ Form 5472 (Rev. 12-2018) Form 5472 (Rev. 12-2018) Part VII 1 2a b c 3 4 5a b 6a Page 3 Additional Information. All reporting corporations must complete Part VII. Does the reporting corporation import goods from a foreign related party? . . . . . . . . . . . . . If “Yes,” is the basis or inventory cost of the goods valued at greater than the customs value of the imported goods? If “Yes,” attach a statement explaining the reason or reasons for such difference. . . Yes Yes No No If the answers to questions 1 and 2a are “Yes,” were the documents used to support this treatment of the imported goods in existence and available in the United States at the time of filing Form 5472? . . . . . . . . . . . During the tax year, was the foreign parent corporation a participant in any cost-sharing arrangement? . . . . . . Yes Yes No No During the course of the tax year, did the foreign parent corporation become a participant in any cost-sharing arrangement? . Yes No During the tax year, did the reporting corporation pay or accrue any interest or royalty, to the related party, for which the deduction is not allowed under section 267A? See instructions . . . . . . . . . . . . . . . . . . If “Yes,” enter the total amount of the disallowed deductions . . . . . . . . . . . . . . . . . $ Yes No Yes No Does the reporting corporation claim a foreign-derived intangible income (FDII) deduction (under section 250) with respect to amounts listed in Part IV? . . . . . . . . . . . . . . . . . . . . . . . . . b If “Yes,” enter the amount of gross income derived from sales, leases, exchanges, or other dispositions (but not licenses) of property to the foreign related party that the reporting corporation included in its computation of foreign-derived deduction eligible income (FDDEI). See instructions . . . . . . . . . . . . . . . . . . . . $ c If “Yes,” enter the amount of gross income derived from a license of property to the foreign related party that the reporting corporation included in its computation of FDDEI. See instructions. . . . . . . . . . . . . $ d If “Yes,” enter the amount of gross income derived from services provided to the foreign related party that the reporting corporation included in its computation of FDDEI. See instructions . . . . . . . . . . . . . . . $ Part VIII Base Erosion Payments and Base Erosion Tax Benefits Under Section 59A (see instructions) 1 Amounts defined as base erosion payments under section 59A(d) . . . $ 2 3 4 Amount of base erosion tax benefits under section 59A(c)(2) . . . . . . . . . . . . . . . . Amount of total qualified derivative payments as described in section 59A(h) made by the reporting corporation . Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ . . . . . . . . . . . . . Form 5472 (Rev. 12-2018)
Extracted from PDF file 2018-federal-form-5472.pdf, last modified December 2018

More about the Federal Form 5472 Corporate Income Tax TY 2018

We last updated the Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038 in December 2018, so this is the latest version of Form 5472, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 5472 directly from TaxFormFinder. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 5472 from the Internal Revenue Service in December 2018.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 5472

We have a total of six past-year versions of Form 5472 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 5472

Form 5472 (Rev. December 2018)

2017 Form 5472

Form 5472 (Rev. December 2017)

2016 Form 5472

Form 5472 (Rev. December 2012)

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) 2015 Form 5472

Form 5472 (Rev. December 2012)

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business (Under Sections 6038A and 6038C of the Internal Revenue Code) 2012 Form 5472

Form 5472 (Rev. December 2012)

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business 2011 Form 5472

Form 5472 (Rev. December 2011)


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