Free template — fill in your facts
Reasonable-Cause Letter Template for Form 5472
A starting template for an IRS penalty-abatement letter under IRC §6038A — including the small-corporation exception (Treas. Reg. §1.6038A-4(b)). You fill in your facts, sign with wet ink, and mail it yourself.
Your facts
Most small foreign-owned LLCs qualify for the §6038A small-corporation exception. FTA can be combined.
Confirm §6038A small-corporation criteria
Generated letter
Review carefully. Brackets `[ ]` indicate facts you still need to fill in. This is a starting template — every reasonable-cause request is fact-specific.
Fill in your facts on the left, then click 'Preview letter'.
When you're ready to also file the delinquent Form 5472 itself:
Our guided wizard generates Form 5472 + pro forma 1120 for any prior tax year. Print, sign, attach this letter, mail to Ogden via Certified Mail. If you missed multiple years, see our multi-year catch-up overview.
What this tool does NOT do
- It does not draft a personalized letter — you fill in the facts.
- It does not assess whether your facts qualify under any pathway.
- It does not sign, file, or mail the letter on your behalf.
- It does not represent you in any IRS correspondence or appeal.
- It is not legal advice. For complex situations, consult an EA or tax attorney — see /services/penalty-abatement for licensed-pro referrals.