ToolForm 5472 penaltyUpdated November 3, 2026
Missed Form 5472 penalty estimator
The IRS can charge $25,000 for each Form 5472 not filed on time, for each tax year. This tool estimates the maximum amount from the years and forms you missed, plus the further penalty that runs after an IRS notice.
Sections on this page
One form per related party. Usually one for a single-member LLC.
Result
Estimated maximum: $25,000
- Base penalty1 forms × $25,000
- $25,000
- Estimated maximum
- $25,000
This is the maximum penalty in the statute and it is not a bill. The IRS decides the penalty; with a reasonable cause you can ask for penalty relief. Whether relief is granted is the IRS’s decision.
The calculation runs in your browser; your answers are not sent anywhere.
Not legal, financial or tax advice.
How it is calculated
Base penalty: $25,000 for each Form 5472 not filed or filed incomplete, for each tax year (IRC 6038A(d)). Not keeping the required records can lead to the same penalty.
Further penalty: if the form is still not filed 90 days after the IRS mails a notice of the failure, $25,000 more per form is added for each 30-day period (or part of one) after that.
Reasonable cause: if the late filing had a reasonable cause and you acted with ordinary care, you can ask the IRS for penalty relief. It is not an entitlement; the IRS weighs each request. Preparing and filing the missing forms with a US tax professional is the first step.
Frequently asked questions
How much is the Form 5472 penalty?
$25,000 for each form not filed, for each tax year. One form missed in two years means two penalties. If the form is still not filed after an IRS notice, a further penalty runs.
Can the penalty be removed?
With a reasonable cause you can ask the IRS for penalty relief. The outcome is the IRS’s decision; nobody can promise relief in advance. Prepare the request with a US tax professional.
Can I still file Form 5472 for past years?
Yes, missing forms can be filed late. Plan the route and any relief request with a US tax professional.
Not legal, financial or tax advice.
Sources
Annual tax filing support (Form 5472 included): coming soon.