Which address should I use on Form 5472 and pro forma 1120 — registered agent or personal foreign address?
I'm a non-resident owner of a U.S. single-member LLC (disregarded entity) and I'm preparing my annual Form 5472 filing with the pro forma Form 1120. My real business address is overseas, but international mail delivery is unreliable — I've had IRS letters get lost before.
Should I list my registered agent's address as the business address on Form 1120? Or should I use some kind of "care of" (C/O) format? I've seen conflicting advice online — one person says use the registered agent address since it's the LLC's official state address, another says C/O isn't even in the instructions.
Also, do the addresses on Form 1120 and Form 5472 Part I need to match exactly? I don't want mismatched addresses to flag my return for manual review.
Any guidance from people who've actually dealt with this would be really helpful.
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