For non-US founders with a US company
File on time. Stay in control.
BorderFile files Form 5472 and the accompanying 1120 for any US company with a 25%-or-more foreign owner — single-member LLCs, multi-member LLCs, and C-corps — and runs your annual US compliance calendar. Reviewed by an Enrolled Agent or CPA.
Reviewed by an Enrolled Agent or CPA · Fax confirmation on every filing · PII encrypted at rest
Why BorderFile exists
Compliance for founders who don't live in a US timezone.
Big-4 accountants work on fiscal years and in-office hours. Bookkeeping tools stop at your P&L. Neither of them was built for a founder in Bangalore or Lagos trying to stay compliant with a Delaware LLC that has three bank accounts and one investor transfer. BorderFile is that missing layer — a focused, EA/CPA-reviewed service for exactly this situation.
Inside the dashboard
Every state of your filing, visible at a glance.
Status, reviewer notes, next action, and who signed off. Nothing happens off-screen; nothing is sent to the IRS without your sign-off. Download the full proof pack any time after your filing is accepted.
- Immutable status history across
draft → intake → in_review → cpa_review → ready_to_sign → signed → filed - Reviewer + EA/CPA names visible on every filing
- Fax confirmation page stored on the filing record
- Draft created draft
- Intake complete intake
- Reviewer approved in_review
- EA/CPA review cpa_review
- Awaiting signature ready_to_sign
- Signed signed
- Faxed to IRS filed
Why this matters
Missing Form 5472 is one of the most expensive US filing mistakes a foreign owner can make.
Any US company with a 25%-or-more foreign owner — LLC (single- or multi-member) or C-corp — has an annual Form 5472 duty when there's any related-party flow, even in zero-activity years. Form 5472 for a disregarded entity is filed by fax or mail; the IRS does not accept e-file for this combination. BorderFile files by fax and stores the confirmation page.
Know what's due
A single calendar for every US and home-country deadline that touches your LLC.
Form 5472 and the pro-forma 1120, Form 7004 extensions, Delaware annual tax, 1099-NEC, registered-agent renewals, and the home-country filings your tax resident status creates. Nothing is ever just a date — we show you the paperwork, the fee, and who's handling it.
- FORM 5472 · TY 2025 Due 15 Apr 2026
- FORM 7004 · EXTENSION Available
- DE LLC ANNUAL TAX Due 1 Jun 2026
- 1099-NEC Scheduled
Upload once
We read your statements and surface the owner transactions.
Mercury, Wise, Payoneer, Relay — or any PDF or CSV. We suggest related-party tags (contributions, distributions, loans, expenses paid by the owner, services). Nothing becomes final until you or our team confirms it.
| Date | Description | Amount | Tag |
|---|---|---|---|
| 2025-03-14 | Wire from founder — seed capital | $10,000.00 | Contribution |
| 2025-08-02 | Owner reimbursement — AWS | $431.20 | Owner-paid |
| 2025-11-10 | Transfer to founder | $3,000.00 | To confirm |
Two-person review
A reviewer checklist, then an EA/CPA signs it off. Fax confirmation stored on your record.
Nothing reaches the IRS without both approvals and your signature. Every filing ships with a proof pack: the filing itself, the fax confirmation, and the stored review history.
- Legal name matches the EIN letter ✓
- Related-party totals tie to tagged transactions ✓
- 12-month statement coverage ✓
- EA/CPA sign-off Approved
How it works
Eight steps from eligibility to filed.
- 01
Check eligibility
Six questions to confirm Form 5472 applies. We tell you clearly if it doesn't.
- 02
Guided intake
Company, EIN letter, foreign owners, prior filings — collected once.
- 03
Upload statements
A full tax year of statements from Mercury, Wise, Payoneer, Relay or any PDF/CSV.
- 04
Transaction tagging
We suggest related-party tags; you (or we) confirm them.
- 05
Form preparation
Form 5472 plus the pro-forma 1120 with the "Foreign-owned U.S. DE" header.
- 06
Two-person review
A reviewer checklist, then an Enrolled Agent or CPA signs off.
- 07
E-sign & fax
You e-sign, we fax the IRS and store the confirmation page.
- 08
Proof pack & reminders
Download your proof pack. We ping you ahead of next year.
Next US federal 5472 deadline
Calendar-year LLCs. Extendable to 15 October with Form 7004.
FAQ
Answers reviewed by an EA/CPA.
Do I actually need to file Form 5472 if my company had zero income?
If a foreign person owns 25% or more of a US company — single-member LLC, multi-member LLC, or C-corp — Form 5472 is generally required even for zero-activity years, as long as there was any reportable transaction with a related party. A single capital contribution counts. The free checker confirms your case in six questions.
Can I e-file Form 5472?
Form 5472 for a disregarded entity is filed by fax or mail; the IRS does not accept e-file for this combination. BorderFile files by fax and stores the confirmation page. C-corps that file a full 1120 can e-file the 1120 with the 5472 attached, but a disregarded single-member LLC still files its pro-forma 1120 + 5472 by fax or mail.
What's the penalty for missing it?
$25,000 per form, per year. 26 U.S.C. §6038A(d) — base penalty for failure to file Form 5472.
Who reviews my filing?
Every filing goes through a two-person review: a reviewer runs the checklist, then an Enrolled Agent or CPA signs it off. Nothing reaches the IRS without both.
How long does it take?
Most filings are prepared in a few business days once your statements are uploaded; review and fax add 1–2 business days.
What if I'm late and I've already received an IRS notice?
The Late / catch-up plan includes a reasonable-cause penalty-abatement memo prepared alongside your filing. First-time abatement (FTA) is often available for a first-year 5472 miss; after that, we build a reasonable-cause letter from your documented facts.
Do you handle Delaware franchise tax and 1099-NEC?
They're part of the Annual compliance plan (joining the waitlist opens them up). You can also file 5472 standalone.
What countries does the checker support?
The checker and intake work for owners resident in any country. Country-specific guides live under /guides.
Build your filing in one afternoon.
Start with the free eligibility checker — six questions, no account required.