Form 5472 Attachment: Document Structure, Treasury Regulation Citation, Signature

Writing the Attachment: Structure and Heading

When you write the §1.6038A-2 supplementary attachment, structure it like a formal document. Start with a clear title at the very top: "Attachment to Form 5472 — Other Reportable Transactions Under §1.6038A-2." This identifies the document immediately to the IRS reviewer.

Follow with a sub-heading: "Report of Transactions of a Foreign Corporation That Is a Foreign-Owned U.S. Disregarded Entity." This redundancy is intentional — it makes the document self-describing in case it gets separated from the main form package.

Identify the Reporting Corporation

Before the transaction body, include the basic identity of the reporting corporation:

- **Tax year** of the filing (e.g., "Tax Year 2025" or specific period if short tax year) - **Reporting corporation name** (e.g., "ABC Solutions LLC") - **Employer Identification Number (EIN)** (e.g., "EIN: 12-3456789")

This is the pinpointing information that lets the IRS reviewer cross-reference the attachment to the main Form 5472 and Form 1120 in the package. Without it, an orphaned attachment is useless.

Describe the Reportable Transactions

After the identity section, list each reportable transaction. For each one:

- **Date** (specific or range if recurring) - **Type** (capital contribution, distribution, loan, reimbursement, formation cost, etc.) - **Amount** (in USD) - **Related party identification** (your name as the foreign owner) - **Description** of the underlying business reason or context

Keep each transaction's description tight but specific — one to three sentences usually suffices for a standard transaction.

Example: A Simple Capital Contribution

Here's a complete example for a foreign owner who formed an LLC via Stripe Atlas and made a single capital contribution:

"During the tax year, the sole foreign owner [Name] paid $250 USD directly to Stripe Atlas on behalf of the LLC for formation services. This payment was made before the LLC opened a bank account or obtained an EIN; the LLC did not reimburse the owner. This payment is treated as a capital contribution under Treasury Regulation §1.6038A-2(b)(5)."

This single paragraph contains: date implication (during tax year), type (capital contribution), amount ($250), related party (sole foreign owner), business context (Stripe Atlas formation, paid before LLC could pay itself), legal characterization (capital contribution under §1.6038A-2(b)(5)). That's a complete disclosure for this transaction.

Cite the Regulation for Legal Backing

Where the type of transaction has a specific Treasury regulation that classifies it, cite the regulation in your description. This shows the IRS reviewer you understand the legal characterization and aren't just dumping numbers.

For capital contributions: §1.6038A-2(b)(5). For loans: §1.6038A-2(b)(3). For distributions: §1.6038A-2(b)(7). These citations strengthen the disclosure and reduce the chance of follow-up questions.

If There Was Only One Transaction, Say So Explicitly

After describing the transaction(s), explicitly state if no other reportable transactions occurred. For example:

"No other reportable transactions occurred during this tax year."

This is your declaration that the IRS has the complete picture. Without it, the reviewer might wonder "are there more transactions I'm not seeing?" — and a wondering reviewer is a reviewer who sends correspondence.

Add Dates and Specifics Where Possible

If you can pinpoint the date of the contribution (e.g., "July 15, 2025"), include it. If the date is approximate ("July 2025, when the LLC was being formed"), say so. Specific dates let the IRS reviewer cross-reference against state filings and EIN application dates, building credibility for the disclosure.

Does the Attachment Need a Signature?

Yes — sign and date the attachment at the bottom, with the same signature as on Form 1120 and the same date. This confirms that the attachment is part of the filing made under penalty of perjury.

Don't sign the attachment in a different name or with a different role. Consistency: same name, same title, same date as the main form's signature. If the IRS notices a mismatch, they may reject the disclosure or ask for clarification.