IRS Form 5472 fax number (foreign-owned U.S. DEs)
Where a foreign-owned U.S. disregarded entity (DE) faxes its pro forma Form 1120 with Form 5472 attached.
Verified October 21, 2026Checked against Instructions for Form 5472 (12/2024), When and Where To File.
| Who uses it | Office | Fax |
|---|---|---|
| Foreign-owned U.S. disregarded entities filing a pro forma Form 1120 with Form 5472 attached | IRS Ogden, foreign-owned U.S. DE filings | 855-887-7737 |
Before you fax
- This number is only for foreign-owned U.S. DEs. Other reporting corporations attach Form 5472 to their income tax return.
- The IRS asks for faxes at 300 DPI or higher.
- The instructions say "Foreign-owned U.S. DE" should be written across the top of the Form 1120.