How to Mail Form 5472 + Pro Forma Form 1120 to the IRS
The complete 24-video walkthrough — from writing "Foreign-owned U.S. DE" across the top of Form 1120, through the Ogden PIN Unit address, USPS vs Private Delivery Services, signature rules, and a step-by-step DHL Express demo so your filing arrives on time from anywhere in the world.
Key Takeaways
- Form 5472 + pro forma 1120 cannot be e-filed — fax or mail only.
- Mail goes to the dedicated Ogden PIN Unit address, NOT the standard Form 1120 address.
- Write "Foreign-owned U.S. DE" across the top of Form 1120 before signing.
- Mailed returns need a wet ink signature. Faxed returns accept an on-screen signature.
- From outside the U.S., use an IRS-approved Private Delivery Service (DHL Express, FedEx, UPS) — the IRS treats the pickup/acceptance date as your filing date.
In This Guide
1. Why You're Mailing (Not E-Filing)
A foreign-owned single-member LLC files Form 5472 with a pro formaForm 1120 attached as a cover sheet. This specific combination does not fit any of the IRS's Modernized e-File (MeF) schemas, which is why even paid tax software cannot submit it electronically. Your two real options are fax (covered in our fax guide) and mail, which is what this page is about.
The starting point — after completing your forms, here's what submission actually looks like.
For most foreign-owned single-member LLCs, printing and mailing is the default — here's why.
The exact IRS technical reason why pro forma 1120 + Form 5472 can't go through MeF.
2. Mark "Foreign-Owned U.S. DE" Across the Top of Form 1120
This is the single most common mistake we see. If you forget this marking, your return can be misrouted inside the IRS to the wrong unit and trigger a CP-notice asking you to file again. Write it by hand or type it in the top margin — centered, all caps recommended.
The IRS-required header. We show you exactly where it goes on the Form 1120 cover page.
The standard Form 1120 instructions show a different address — for our combo, you ignore it. Here's why.
3. The Correct IRS Mailing Address (Ogden PIN Unit)
1973 Rulon White Blvd, M/S 6112
Attn: PIN Unit
Ogden, UT 84201
United States
This is the dedicated PIN Unit address — it's the only place the IRS processes pro forma Form 1120 + Form 5472 packages for foreign-owned disregarded entities. Save it. Bookmark it. Tape it to your monitor.
The full address breakdown, including why Ogden specifically and what the M/S 6112 and PIN Unit fields mean.
4. USPS vs IRS-Approved Private Delivery Services
Under IRC §7502(the "timely mailing is timely filing" rule), the date your return is postmarked or accepted by an IRS-approved courier counts as the filing date. For mail from inside the U.S., USPS Certified Mail or Registered Mail is the gold standard. For mail from outside the U.S., USPS doesn't pick up — you use an IRS-approved Private Delivery Service (PDS) instead.
Both work — but they're not the same. Certified is cheaper; Registered offers higher liability.
The short answer: not in the literal sense. Here are the workarounds.
The current IRS-approved courier list — FedEx, UPS, and DHL Express, plus the specific service tiers that qualify.
5. Wet Ink Signature & Mail Package Checklist
Before you seal the envelope, the package needs to be complete. A missing signature or supporting statement is the #1 cause of CP-notices for first-time filers — the IRS will return your package and the clock keeps ticking on the $25,000 penalty.
Why mailed returns require a real pen signature, who can sign, and what happens if you sign in the wrong place.
Every item that must be in the envelope, in the right order. Print this and check off as you go.
6. Keep Proof of Submission
Keep a complete copy of the signed package as well as the proof below. These records document when you sent the return; delivery tracking is not the same as an IRS acceptance notice.
- USPS: save the Certified Mail or Registered Mail receipt and the tracking record.
- IRS-approved private delivery service: save the shipping label, acceptance receipt, and tracking record.
- If you use the fax option instead, save the successful fax confirmation showing 855-887-7737, the date, and the time.
Paper processing and IRS notices can be slow. Do not send a duplicate merely because you have not received a prompt notice; retain your proof and respond by the deadline on any actual IRS notice.
7. DHL Express Step-by-Step Walkthrough
This is the part that surprises most first-time filers. DHL Express's online booking form has 11 distinct steps, and a wrong choice on the shipment-type screen or the customs-value screen can delay your package by days. This 13-video walkthrough clicks through every screen with the right answers for an IRS filing.
Premium content: The first DHL video is free. The full step-by-step (videos 13–24) is included with your Form 5472 filing — or with membership ($9.99/mo), which unlocks every product's videos.
Before you book — confirm DHL picks up from your country and delivers to Ogden, Utah.
Don't use a forwarder or third-party service. Register direct — you get tracking, proof, and lower rates.
How to fill in the IRS as the receiver — and the one trap nearly everyone falls into on this screen.
What name, address, phone, and email to enter as the sender when you're outside the U.S.
The longest step — line-by-line entry of the IRS Ogden address. Get this wrong and DHL returns the package.
Pick 'Documents' (not 'Package') and what to enter in the reference field.
DHL will try to upsell you. Here's what's actually worth paying for on an IRS filing.
Typical envelope dimensions for a Form 1120 + 5472 package, and why rounding up costs you.
Credit card, account billing, or PayPal — and which to pick if you're booking from a country with FX fees.
Comparing Express Worldwide vs Express 12:00 vs Envelope — which service tier qualifies for IRS PDS?
The one paid extra we DO recommend. Why signature-on-delivery is worth $5–10 on an IRS filing.
Have DHL come to you — or drop off at a service point. Pros and cons of each.
The final screen — and the documents you MUST save as proof of timely filing under §7502.
Frequently Asked Questions
- What is the IRS mailing address for Form 5472 + pro forma Form 1120?
- Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. This is the dedicated PIN Unit address — do NOT use the standard Form 1120 mailing address.
- Can I use USPS from outside the U.S. to mail my Form 5472?
- Not directly. USPS does not pick up internationally. Instead, use an IRS-approved Private Delivery Service (PDS) — FedEx, UPS, or DHL Express — which the IRS treats as equivalent to USPS Certified Mail for timely-filing proof.
- Do I need a wet ink signature if I mail Form 5472?
- Yes. The IRS requires a wet ink (real pen) signature on Form 1120 when you mail the return. Electronic signatures drawn on screen and embedded in the PDF are only accepted for fax submissions.
- What do I write across the top of Form 1120 for a foreign-owned LLC?
- Write "Foreign-owned U.S. DE" across the top of Form 1120. This identifies the return as a pro forma cover for Form 5472 and routes it correctly inside the IRS Ogden PIN Unit.
- Is DHL Express on the IRS-approved Private Delivery Services list?
- Yes. The IRS-approved PDS list includes DHL Express (specifically DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and the Import Express variants). The IRS publishes the current list in Notice 2016-30.
- What's the proof I need to keep that my Form 5472 was mailed on time?
- For USPS, keep your Certified Mail or Registered Mail receipt, the tracking record, and a copy of the package (the postmark date is your filing date). For an IRS-approved PDS like DHL Express, save the shipping label, acceptance receipt, and tracking record — the date the courier accepts your package is your filing date under the §7502 timely-mailing rule. These records document timely submission; they are not an IRS acceptance notice.
- How much does it cost to DHL Express my filing from outside the U.S.?
- Cost varies widely by origin country. From most of Europe and Asia, expect $50–$120 USD for a small documents envelope (one set of Form 1120 + Form 5472 weighing under 0.5 kg). Add ~$5–10 for signature confirmation. From Latin America or Africa, expect $80–$200.
- Should I buy DHL's shipment protection / value protection for IRS filings?
- Usually no. The forms themselves are reproducible — if the package is lost, you can reprint. What you actually care about is the tracking and proof of mailing date, which DHL provides by default. Spend the extra dollars on signature-on-delivery confirmation instead.
Ready to File?
Generate your signed, IRS-ready Form 5472 + pro forma Form 1120 package in 10 minutes. Then come back here to walk through DHL Express side-by-side with the video.
