外國人持有美國公司一定要注意5472表格申報！

如果您的美國公司屬於以下情形之一，別忽略 5472 表格申報：

✔公司在稅務年度內任一時點， 被單一外國人或外國實體股東直接或間接擁有 25% 以上股份；或

✔公司在稅務年度內任一時點，與相關聯的關係人發生可申報交易或往來

• 相關聯的關係人可以是外國或美國的相關人及公司，包括直接或間接的 25%外國股東、親屬或關聯公司等
• 可申報交易或往來包括銷售、貸款、租金或資本往來等

若未按規定提交、或提交但內容「嚴重不完整」視同未提交，將面臨每個未提交表格$25,000起的罰款。

美國註冊會計師 羅霞 提醒您，5472 只是資訊申報，不等於需要繳稅，
若公司為被忽略實體 (Disregarded Entity) 且是外國人擁有，
往往即便無收入、無營運，也要提交 Form 5472，這是許多人忽略的風險點！

如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)

If your U.S. company falls under any of the following situations, do not overlook Form 5472 filing requirements.

✔ At any point during the tax year, the company is directly or indirectly owned 25% or more by a single foreign individual or foreign entity; or
✔ At any point during the tax year, the company engages in reportable transactions with a related party.

• Related parties can be foreign or U.S. persons or entities, including direct or indirect 25% foreign shareholders, relatives, or affiliated companies.
• Reportable transactions include sales, loan, rent, or capital contributions and distributions among others.

Failure to file as required, or filing with materially incomplete information, is treated as a failure to file and may result in penalties starting at $25,000 per missing form.

USCPA Luo Xia reminds you that Form 5472 is an information reporting requirement only and does not necessarily trigger a tax liability. If the company is a foreign-owned disregarded entity (DE), it often must file Form 5472 even if it has no income or business operations.

This is a commonly overlooked risk for many.

If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com 
Also welcome to visit our website: https://www.ustaxproservice.com 
(USTAX Service LLC)