corporate-tax-laws federal-tax-law
E-filing Form 1120 and Form 5472 as a non US resident
<p>Is Form 5472 (used in case owners of Delaware C Corporation are foreign) required every time with the submission of Form 1120 (used to file Federal Corporate Income Tax Returns)?</p>

<p>I submitted the necessary number for Form 5472 the first time around with 1120 and since then there has been no change in ownership and the same has been mentioned in the latest 1120.</p>

<p>Yes, you must file both forms each time.</p>
<blockquote>
<p>Form 5472 needs to be sent to the IRS by mail or by fax. Make sure Form 5472 is attached to Form 1120. “Attached” simply means that Form 5472 is behind Form 1120 when you submit them to the IRS.</p>
<p>Form 5472 and Form 1120 are due every year by April 15th.
<a href="https://www.llcuniversity.com/irs/form-5472-foreign-owned-llc/" rel="nofollow noreferrer">https://www.llcuniversity.com/irs/form-5472-foreign-owned-llc/</a></p>
</blockquote>
<p>In regard to a C Corperation, the company must file Form 5472 when a foreigner owns 25% or more.
<a href="https://krscpas.com/irs-form-5472-what-foreign-owned-companies-need-to-know-to-avoid-penalties/" rel="nofollow noreferrer">https://krscpas.com/irs-form-5472-what-foreign-owned-companies-need-to-know-to-avoid-penalties/</a></p>
