Where do owner reimbursements go on Form 5472 Part IV — and do they always need a code?
I run a foreign-owned single-member Wyoming LLC and routinely pay for SaaS subscriptions, advertising, and small contractor invoices from my personal foreign card because the U.S. business card was slow to arrive. The LLC then reimburses me from its U.S. bank account. I'm preparing the 2026 Form 5472 and I'm staring at Part IV (Monetary Transactions) trying to figure out whether reimbursements get reported and, if so, on which line.
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