What CPAs charge to file Form 5472 for foreign-owned single-member LLCs

Standard fee ranges

Uncomplicated single-member LLC, US-only revenue, simple intercompany flows: $200-$500/year. Includes Form 5472, pro forma Form 1120, and standard documentation review.

Mid-complexity (multiple revenue streams, multi-jurisdictional currency conversions, established accounting records): $500-$1,000/year.

High-complexity (foreign parent company, multiple foreign owners, contested transfer-pricing positions, large capital flows): $1,000-$3,000/year, sometimes higher for sophisticated structures.

What's typically included

Bank-statement and ledger review for the tax year. Identification of reportable transactions per Treas. Reg. § 1.6038A-1(c). Form 5472 preparation. Pro forma Form 1120 preparation. E-filing or paper filing with the IRS. Standard records retention per Treas. Reg. § 1.6038A-3.

Some CPAs include first-time-filer reasonable-cause statements as standard; others charge separately.

How to find a qualified CPA

CPAs familiar with non-resident-owned LLCs are not the majority of CPAs. Search for CPAs with explicit experience in cross-border LLC filings, foreign-owned disregarded entities, and Form 5472.

Delewarellc maintains a partner network of CPAs at standard pricing. We do not take referral fees from CPAs. The customer pays the CPA directly. Ask for a referral if you do not have a CPA.