ForeignLLCTax
Multi-year catch-up filing

You missed multiple years. Here's the DIY path.

Most foreign-LLC founders who miss Form 5472 miss multiple years. The path back is methodical: one return per missed year, a reasonable-cause letter, certified mail. We give you the wizard, the template, and the instructions. You sign and mail.

Choose the right catch-up path

Start by organizing the years and risk level. The guided flow keeps the first step focused on facts and sequence.

One missed year

Start with the ordinary Form 5472 wizard, choose the missed tax year, then review the package before download.

Start the filing wizard
Several missed years

Build one package per tax year. Keep each year separate so dates, owner transactions, signatures, and mailing proof stay clean.

Open the catch-up checklist
Penalty or IRS notice already received

Read the reasonable-cause and notice-response guidance before sending anything. A licensed representative may be the right next step.

Review notice response

The wizard is still self-service: you prepare, review, sign, and mail each year yourself. If willfulness, large dollar amounts, or IRS contact are involved, use a licensed representative.

The 6-step catch-up path

  1. 1. Confirm DIY is right for you

    If the dollar amounts in your missed years are small ($0 income / formation-only transactions), DIY filing with a reasonable-cause letter is usually the right path. If amounts are large or willfulness is anywhere in the picture, talk to an EA/attorney first.

  2. 2. Build a separate file for each missed tax year

    Create one folder per year with that year's ownership, transaction, bank, and mailing records. Do not mix years together just because the same LLC is involved.

  3. 3. File each year in the wizard

    Open the filing wizard for each missed tax year. Enter the correct tax-year-beginning and tax-year-ending dates. Prepare one Form 5472 + pro forma 1120 package per year.

  4. 4. Generate a reasonable-cause letter (free)

    Use /tools/reasonable-cause-letter to draft a letter citing the §6038A small-corporation exception. Customize the facts. Sign.

  5. 5. Send each package by fax or trackable mail

    You may fax the complete package to 855-887-7737 and save the successful confirmation showing that number, date, and time. Or print on plain white letter-size paper, sign each Form 1120 with wet ink, attach the reasonable-cause letter to the first envelope, and mail via USPS Certified Mail or an IRS-approved PDS (FedEx Priority Overnight, UPS Next Day Air, DHL Express) to Ogden, UT.

  6. 6. Keep proof of timely submission

    Save every successful fax confirmation, or each Certified Mail receipt plus tracking record, or PDS label, acceptance receipt, and tracking record. Keep a complete copy of every package. Paper processing and IRS notices can be slow: the confirmation or tracking record documents submission, not IRS acceptance, so do not send a duplicate only because you have not heard back.

When NOT to DIY a multi-year catch-up

  • If your facts could be called willful — talk to a tax attorney before any IRS contact.
  • If dollar amounts in any missed year are large (six figures or more in reportable transactions).
  • If you have additional missed international info returns (Form 8938, FBAR, Form 5471) — Streamlined Procedures may be the better path.
  • If the IRS has already contacted you about non-filing.

In any of these cases, see our Streamlined Filing overview and Penalty Abatement overview for licensed-pro referrals.

Ready to catch up?

Start with the year you understand best. Then repeat the same review process for each additional missed year.

Start the filing wizardDraft a reasonable-cause letter

Review first. The guided flow shows the next step after the year is prepared.