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Federal Free Printable Form 5472 (Rev. December 2021) for 2022 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 2021)

Form 5472 (Rev. December 2021) 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) ▶ 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. For tax year of the reporting corporation beginning , , 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 . . ▶ 1m Date of incorporation 1g Total number of Forms 5472 filed for the tax year 1j Check here if this is the initial year for which the U.S. reporting corporation is filing a Form 5472 . . . . ▶ $ 1e Principal business activity code ▶ 1h Total value of gross payments made or received reported on all Forms 5472. See instructions. $ 1k Total number of Parts VIII attached to Form 5472 1n Country(ies) under whose laws the reporting corporation files an income tax return as a resident 1l Country of incorporation 1o 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). ▶ 4a Name and address of direct 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 4b(3) Foreign taxpayer identification number (FTIN), if any (see instructions) 4e Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident 5a Name and address of direct 25% foreign shareholder 5b(1) U.S. identifying number, if any 5b(2) Reference ID number (see instructions) 5c Principal country(ies) where business is conducted 5d Country of citizenship, organization, or incorporation 5b(3) FTIN, if any (see instructions) 5e Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident 6a Name and address of ultimate indirect 25% foreign shareholder 6b(1) U.S. identifying number, if any 6b(2) Reference ID number (see instructions) 6c Principal country(ies) where business is conducted 6d Country of citizenship, organization, or incorporation 6b(3) FTIN, if any (see instructions) 6e Country(ies) under whose laws the ultimate indirect 25% foreign shareholder files an income tax return as a resident 7a Name and address of ultimate indirect 25% foreign shareholder 7b(1) U.S. identifying number, if any 7b(2) Reference ID number (see instructions) 7c Principal country(ies) where business is conducted 7d Country of citizenship, organization, or incorporation For Paperwork Reduction Act Notice, see instructions. 7b(3) FTIN, if any (see instructions) 7e 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. 12-2021) 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 foreign person or U.S. person? Form 5472 (Rev. 12-2021) Part III 8a Name and address of related party 8b(1) U.S. identifying number, if any 8b(2) Reference ID number (see instructions) 8b(3) FTIN, if any (see instructions) 8c Principal business activity ▶ 8d Principal business activity code ▶ 8e Relationship—Check boxes that apply: Related to reporting corporation Related to 25% foreign shareholder 25% foreign shareholder 8f Principal country(ies) where business is conducted 8g 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. ▶ 9 10 Sales of stock in trade (inventory) . . . . . . Sales of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 11 12 13a Platform contribution transaction payments received . Cost sharing transaction payments received . . . . Rents received (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 13a 14 15 Royalties received (for other than intangible property rights) . . . . . . . . . . . . . . . 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 . . . . . . 13b 14 15 16 17 18 Commissions received . . . . . . . . . . Amounts borrowed (see instructions) a Beginning balance Interest received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Ending balance or monthly average ▶ . . . . . . . . . . . . 19 20 21 Premiums received for insurance or reinsurance . Loan guarantee fees received . . . . . . Other amounts received (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 21 22 23 24 Total. Combine amounts on lines 9 through 21 . . . Purchases of stock in trade (inventory) . . . . . . Purchases of tangible property other than stock in trade . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 24 25 26 27a Platform contribution transaction payments paid . . Cost sharing transaction payments paid . . . . Rents paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 27a 28 29 Royalties paid (for other than intangible property rights) . . . . . . . . . . . . . . . . . . Purchases, leases, licenses, etc., of intangible property rights (for example, patents, trademarks, secret formulas) Consideration paid for technical, managerial, engineering, construction, scientific, or like services . . . . . 27b 28 29 30 31 32 Commissions paid . . . . . . . . . . . Amounts loaned (see instructions) a Beginning balance Interest paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Ending balance or monthly average ▶ . . . . . . . . . . . . 30 31b 32 33 34 35 36 Premiums paid for insurance or reinsurance . Loan guarantee fees paid . . . . . . Other amounts paid (see instructions) . . . Total. Combine amounts on lines 23 through 35 . . . . . . . . . . . . . . . . . . . . . . . . b b Part V Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17b 18 33 34 35 36 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. 12-2021) Form 5472 (Rev. 12-2021) Part VII 37 38a b Page Yes Yes No No If the answers to questions 37 and 38a 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? . . . . . . . . . . . Yes No 39 During the tax year, was the foreign parent corporation a participant in any cost sharing arrangement (CSA)? . Yes No 40a During the tax year, did the reporting corporation pay or accrue any interest or royalty for which the deduction is not allowed under section 267A? See instructions . . . . . . . . . . . . . . . . . . . . . . . Yes No Yes No Yes No Yes No c b 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. If “Yes,” enter the total amount of the disallowed deductions . . . . . . . . . . . . . . . . . . . . . . $ 41a 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 . . . . . . . . . . . . . . . $ 42 43a b Did the reporting corporation have any loan to or from the related party, to which the safe-haven rate rules of Regulations section 1.482-2(a)(2)(iii)(B) are applicable, and for which the reporting corporation used a rate of interest within the safehaven range of Regulations section 1.482-2(a)(2)(iii)(B)(1) (100% to 130% of the AFR for the relevant term)? . . . . . Did the reporting corporation make at least one distribution or acquisition (as defined by Regulations section 1.385-3) during the tax year or, during the period beginning 36 months before the date of the respective acquisition or distribution and ending 36 months afterward, did the reporting corporation issue or refinance indebtedness owed to a related party? . If the answer to question 43a is “Yes,” provide the following. (1) The amount of such distribution(s) and acquisition(s) . . . . . . . . . . . . . . . . . . $ (2) The amount of such related party indebtedness . . . . . . . . . . . . . . . . . . . . $ Part VIII 3 Additional Information. All reporting corporations must complete Part VII. Cost Sharing Arrangement (CSA) Note: Complete a separate Part VIII for each CSA in which the reporting corporation was a participant during the tax year. Report all amounts in U.S. dollars. (See instructions.) 44 Provide a brief description of the CSA with respect to which this Part VIII is being completed. 45 46 47 During the course of the tax year, did the reporting corporation become a participant in the CSA? Was the CSA in effect before January 5, 2009? . . . . . . . . . . . . . . . What was the reporting corporation’s share of reasonably anticipated benefits for the CSA? . . . . . . . . . . . . . . . . . . . . 48a Enter the total amount of stock-based compensation deductions claimed by the reporting corporation . . . . . $ b c 49a b . . . Enter the total amount of deductions for the tax year for stock-based compensation that was granted during the term of the CSA and, at date of grant, is directly identified with, or reasonably allocable to, the intangible development activity under the CSA $ Was there any stock-based compensation granted during the term of the CSA to individuals who performed functions in business activities that generate cost shared intangibles that was not treated as directly identified with, or reasonably allocable to, the intangible development activity? . . . . . . . . . . . . . . . . . . . . . Enter the total amount of intangible development costs for the CSA . . . . . . . . . . . . . . . Yes Yes No No % Yes No $ Enter the amount of intangible development costs allocable to the reporting corporation based on the reporting corporation’s reasonably anticipated benefits share . . . . . . . . . . . . . . . . . . . . . . . . $ Part IX Base Erosion Payments and Base Erosion Tax Benefits Under Section 59A (see instructions) 50 51 52 Amounts defined as base erosion payments under section 59A(d) . . . . . . . . . . . . . . . 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 . . . . 53 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ $ $ Form 5472 (Rev. 12-2021)
Extracted from PDF file 2021-federal-form-5472.pdf, last modified December 2021

More about the Federal Form 5472 Corporate Income Tax TY 2021

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 January 2022, so this is the latest version of Form 5472, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 5472 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

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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 January 2022.

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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 nine 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:


2021 Form 5472

Form 5472 (Rev. December 2021)

2020 Form 5472

Form 5472 (Rev. December 2018)

2019 Form 5472

Form 5472 (Rev. December 2018)

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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