Form 5472 Line 1n — what country do I enter for 'files an income tax return as a resident'? My LLC is a disregarded entity.
I'm filling out Form 5472 for my foreign-owned single-member LLC (disregarded entity) and I'm stuck on Line 1n in Part I. It asks for the countries under whose laws the reporting corporation files an income tax return as a resident.
Some people say I should put the United States because the LLC is registered in the U.S. and we file the pro forma 1120 with the IRS. Others say the LLC is a disregarded entity so it doesn't actually file an income tax return anywhere, and I should put my home country or leave it blank.
This is really confusing. The $25,000 penalty scares me — I don't want to get it wrong. What is the correct and safest answer here?
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