How to File Form 1120 with a Form 5472 Filing for US Corporations

Every U.S. domestic corporation must file an annual Form 1120 corporate tax return. In cases where the domestic corporation is owned by foreign persons, additional disclosures are required, such as Form 5472.

In this fact pattern, we have a foreign person who owns 100% of the stock of a Delaware corporation. This is a sample Form 1120 filing with a Form 5472 disclosure.

Form 5472 filing obligations are found in Treasury Regulation Section 1.6038A-2.

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