Instructions for Form 5472 - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 5472 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form5472.

What's New

  • Lines 1b(1), 2b(1), 3b(1), and 4b(1) have been added to Part II of Form 5472 to request the U.S. identifying number of 25% foreign shareholders. See the Specific Instructions for these lines for additional information.

  • Lines 1b(2), 2b(2), 3b(2), and 4b(2) have been added to Part II of Form 5472 to request the reference ID number of 25% foreign shareholders. See the Specific Instructions for these lines for additional information.

  • Line 1b(1) has been added to Part III of Form 5472 to request the U.S. identifying number of related foreign parties. See the Specific Instructions for that line for additional information.

  • Line 1b(2) has been added to Part III of Form 5472 to request the reference ID number of related foreign parties. See the Specific Instructions for that line for additional information.

  • Lines 3 and 16 have been added to Part IV of the form for the reporting of platform contribution transaction payments received from and paid to foreign related parties. See the Specific Instructions for these lines for information regarding how to complete these lines.

  • Lines 4 and 17 have been added to Part IV of the form for the reporting of cost sharing transaction payments received from and paid to foreign related parties. See the Specific Instructions for these lines for information regarding how to complete these lines.

  • Lines 3 and 4 have been added to Part VI of the form regarding the foreign parent corporation's participation in cost sharing arrangements.


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