Can I e-file Form 5472 for tax year 2025 (returns filed in 2026)?

The current Form 5472 instructions (December 2024 revision) explicitly state that foreign-owned U.S. disregarded entities may not file Form 5472 electronically. The IRS Form 5472 page, as of May 14, 2026, lists 'no recent developments' and shows the December 2023 form and December 2024 instructions as the current revision. The IRS Where-to-File page, last reviewed March 9, 2026, repeats the same paper-or-fax instruction. There is no Modernized e-File submission ID assigned for the foreign-owned DE 5472+pro-forma-1120 package.

Commercial tax software cannot route a foreign-owned DE 5472 through e-file even if you select 'e-file' in the user interface, because the IRS MeF schema requires a complete Form 1120 with revenue, expense, and tax computation data — not the pro forma 1120 (item B and item E only) that the foreign-owned DE framework requires. Trying to populate a complete 1120 to make e-file work would defeat the purpose of the foreign-owned DE framework and could mislead the IRS about your tax position.

Write 'Foreign-owned U.S. DE' across the top of the Form 1120, attach Form 5472 behind it, attach any Part V or Part VI statements, and submit either: (1) by fax at 300 DPI or higher to 855-887-7737, or (2) by mail to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. The same special handling applies to Form 7004 if you are extending — write 'Foreign-owned U.S. DE' across the top, use code 12 for Form 1120, and send it to the same fax number or Ogden address. Do not send Form 7004 to the regular extension-processing address.