# Form 5471

URL: https://pdf.net/pdf-forms/tax-forms/form-5471
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form, Filed annually

Form 5471 is the information return U.S. persons file to report their ties to certain foreign corporations.

Conveniently, you can easily complete our fillable Form 5471 right there on your device and get your finished copy in minutes, with no printing or handwriting required.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/808c61f209d3ba3dbd2ee54f9982634c6a60db93.pdf)

## How to Fill Out Form 5471

1. Access the editable Form 5471 on our website
2. Check the Form 5471 instructions for required schedules
3. Enter your name, address, and filer category
4. Add the foreign corporation's details
5. Complete each applicable schedule
6. Download and attach it to your return

## Facts

### What Is Form 5471 Used For?

IRS Form 5471 is used to report information about certain foreign corporations to the IRS. U.S. persons who are officers, directors, or shareholders use it, along with its schedules, to meet the reporting requirements of sections 6038 and 6046 of the Internal Revenue Code.

### Who Should Use Form 5471?

Form 5471 should be used by U.S. persons who fall into one of the IRS filer categories, such as certain officers and directors, certain U.S. shareholders of a controlled foreign corporation, or U.S. persons who own more than 50% of a foreign corporation’s voting power or stock value, subject to applicable filing exceptions.

### When Is Form 5471 Due?

Form 5471 is due with the income tax return it's attached to, including extensions. For most individuals, that means April 15, or October 15 with an extension. Partnerships and corporations follow the due date of their own returns.

### What Happens If Form 5471 Is Not Submitted?

If you fail to submit Form 5471, you may face a $10,000 penalty per foreign corporation per annual accounting period or per reportable transaction, depending on the reporting requirement.

Also, Form 5471 penalties increase by $10,000 for each 30-day period or part thereof after 90 days from an IRS notice, up to $50,000 in additional penalties. Foreign tax credits may also be reduced, and criminal penalties can apply.

### How and Where Do I File Form 5471?

You file Form 5471 by attaching it to your income tax return and submitting both by the return's due date. It has no standalone filing address: you can mail it with the return or e-file it with the return if your tax software supports it.