2026 IRS submission for 5QD, LLC (Tax Year 2025)

Form 5472 + pro-forma Form 1120 for tax year 2025. Original deadline 15 April 2026. Currently overdue. Package drafted and programmatically pre-filled (~60 fields across both forms, verified visually at 200 DPI per page). Submission via DocuSign + e-fax + tracked mail, targeting operational close within 24-48 hours. Penalty exposure: US$25,000 per Form 5472 under IRC § 6038A(d), targeted to ~$0 via voluntary pre-contact filing with reasonable-cause + first-time-abatement request under IRM 20.1.1.3.6.1.

Why required despite zero revenue

A foreign-owned U.S. disregarded entity must file Form 5472 (attached to a pro-forma Form 1120) for any tax year in which it has at least one reportable transaction with a foreign related party, under IRC §§ 6038A and 6038C and Treas. Reg. § 1.6038A-1(c)(1). Reportable transactions include amounts paid in connection with the formation of the entity and contributions to the entity per Treas. Reg. § 1.6038A-2(b)(3) — not just customer revenue.

5QD had two such transactions in TY2025:

Both were paid by Eduardo personally on his UK card ending 1795, directly to the third-party vendor on behalf of the entity. The card-attribution is primary-source verified by the Stripe receipts themselves. Aggregate reportable transaction value: US$600.00.

The filing flow (drafting → DocuSign → transmit → close)

flowchart TD
  Drafted["Package drafted (worksheets + RCS + Part V statement)"] --> Prefilled["IRS PDFs pre-filled via pypdf
(~60 of 624 fields populated programmatically)"]
  Prefilled --> DocuSign["DocuSign:
(1) sign Form 1120 page 6
(2) add 'Foreign-owned U.S. DE' banner on page 1
(3) sign reasonable-cause statement §8"]
  DocuSign --> Transmit["Transmit (belt-and-braces):
(a) fax to IRS 855-887-7737 at 300+ DPI
(b) mail tracked to IRS Ogden UT 84201"]
  Transmit --> DEPay["Pay Delaware $300 tax via corp.delaware.gov
before 2026-06-01"]
  DEPay --> Watch["~90-day IRS notice watch
(target window: 2026-08-28)"]
  Watch --> Outcome{"IRS response"}
  Outcome -->|"silent → presumed accepted"| Closed["Topic operationally closed"]
  Outcome -->|"abatement granted"| Closed
  Outcome -->|"adverse notice"| Escalate["Engage specialist CPA, respond within 30 days, file amendment if needed"]

  classDef now fill:#1f6db8,stroke:#0a3d68,color:#fff
  classDef good fill:#2f8f30,stroke:#1c6320,color:#fff
  classDef warn fill:#c25c00,stroke:#a04500,color:#fff
  class Drafted,Prefilled,DocuSign,Transmit,DEPay,Watch now
  class Closed good
  class Outcome,Escalate warn

What's in the package

What's left to do

1. DocuSign Form 1120 — open f1120-prefilled.pdf, add "Foreign-owned U.S. DE" text overlay on page 1, sign page 6 (officer signature, date, title "Member").
2. DocuSign reasonable-cause statement — convert markdown to PDF first, sign §8.
3. Fax + mail — fax assembled package (cover sheet + 1120 + 5472 + Part V statement + reasonable-cause statement) to IRS at 855-887-7737 (verified from irs.gov/instructions/i5472), mail tracked duplicate to IRS Ogden UT 84201.
4. Pay Delaware $300 via corp.delaware.gov/paytaxes using EIN 61-2243548 and the 7-digit DE File Number (retrieve from Atlas dashboard).

The reasonable-cause argument (substance)

The reasonable-cause statement frames 5QD as a structurally-dormant entity for which the filing obligation triggers only on a technical contribution-classification basis. Specifically: 5QD never completed Stripe live-mode business verification, never opened any bank account in any jurisdiction, never received any customer payment, held no operational balance at any point, employed no one, and engaged no contractors. The only TY2025 financial activity attributable to the entity is US$600 in formation/agent fees paid by the sole member from personal UK funds directly to third-party vendors.

Reasonable-cause request is supported by six factors: (i) first-time filer, no prior US tax exposure; (ii) no prior IRS penalty history; (iii) no substantive non-compliance (only the technical filing obligation); (iv) voluntary and pre-contact filing; (v) complete primary-source evidentiary record assembled; (vi) penalty disproportionate to underlying transactions ($25k vs $600 substance). First-time penalty abatement under IRM 20.1.1.3.6.1 is requested in the alternative.

Decisions verified primary-source this week

Authorities

• IRC § 6038A — information return for 25%-foreign-owned domestic corporations. Cornell LII
• IRC § 6038C — extends regime to foreign corps with US business. Cornell LII
• Treas. Reg. § 1.6038A-1(c)(1) — treats foreign-owned U.S. DE as separate domestic corporation for Form 5472.
• Treas. Reg. § 1.6038A-2(b)(3) — defines reportable transactions to include formation/contribution/distribution amounts.
• IRC § 6038A(d) — $25,000 penalty for failure to timely file complete Form 5472, plus $25,000 per 30-day period after 90-day IRS notice.
• IRM 20.1.1.3.6.1 — first-time penalty abatement administrative relief.
• 6 Del. C. § 18-1107 — Delaware $300 annual LLC tax due 1 June.
• FinCEN Interim Final Rule 2025-03-26 (RIN 1506-AB49) — BOI reporting exemption for US-formed entities. 5QD is exempt.
• IRS Form 5472 instructions (rev. 12/2024) — irs.gov/instructions/i5472; confirms fax line 855-887-7737 and Ogden UT mailing address.

Source of truth

Every fact on this page is grounded in projects/businesses/5qd-llc/us-tax-obligations/ in life-core. The kernel-checked formal model is ModleanSatFiveQdUsTax.lean (24-job lake build, all sentinel assertions green). The compressed runbook for filing today/tomorrow is TONIGHT.md; the cold-resume reference is CHECKPOINT.md. Primary-source archive of every Stripe Atlas, Legalinc, and HMRC email is in evidence/atlas-raw-emails/.