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.
For tax years ending after December 23, 2014, a Form 5472 filed separately from a reporting corporation's income tax return will not be accepted as timely filed. Form 5472 must be filed in all cases only with the reporting corporation's income tax return for the tax year by the due date (including extensions) of the return. See When and Where To File, later.
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