Form 5472

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

Tax form 5472 is filed by foreign corporations to disclose information about certain reportable transactions that occur with a foreign or domestic related party. A U.S. corporation that is 25% or more foreign owned, or foreign corporations that are engaged in business or trade in the U.S. are required to file IRS Form 5472 to report transactions to related parties of the foreign corporation. The existence of all related parties must be reported in form 5472 as well.