US Cross-Border Tax Blog

Published by W.L. Dueck LLP

Posts filed under ‘IRS Form 5472’


US Informational Reporting Requirements for Canadian Corporations with US Business Activities

In addition to filing a US federal income tax return, Canadian corporations engaged in a US trade or business or 25% Canadian-owned US corporations may have a requirement to file IRS Form 5472, Information return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business.  This form is required to be attached to the corporation’s US federal income tax return and is due on or before the due date of the income tax… Read More