Huong dan nop Form 5472 + Pro Forma Form 1120 cho US LLC so huu boi nguoi nuoc ngoai
Neu ban la lap trinh vien Viet Nam co US LLC de nhan thanh toan tu khach hang quoc te, IRS yeu cau ban nop Form 5472 moi nam — ngay ca khi LLC khong co doanh thu nao ca. Muc phat cho khong nop bat dau tu $25,000. Dieu nay dac biet quan trong voi lap trinh vien Viet Nam vi Viet Nam KHONG co hiep dinh thue voi My — neu thu nhap cua ban la ECI (Effectively Connected Income), ban co the bi ap dung muc thue mac dinh 30% khong co giam tru tu hiep dinh. Tin vui la: chi can hai file PDF, va huong dan nay se huong dan ban tung truong.
Tong quan trong 30 giay
Tai sao can hai mau don nay?
Doi voi disregarded entity cua nguoi nuoc ngoai, IRS muon khai bao thong tin — khong phai thue thu nhap doanh nghiep. Day la logic:
Form 5472 la noi dung chinh. Theo IRC Section 6038A, LLC mot thanh vien cua ban duoc xem la doanh nghiep noi day rieng biet de muc dich khai bao. Ban phai bao cao tat ca giao dich giua LLC va chu so huu nuoc ngoai.
Pro Forma Form 1120 la bia don. Quy tac IRS yeu cau Form 5472 phai dinh kem voi bao cao thue. Vi disregarded entity LLC cua ban khong co nghia vu nop thue thuc te, ban nop 1120 toi thieu nhu mot trang bia — chi dien thong tin co ban.
Ngan gon: 5472 la noi dung, 1120 la phong bi. IRS khong thue LLC cua ban nhu C corporation — ho chi can 1120 lam diem gan cho 5472.
Nhung gi ban can chuan bi
- Ten cong ty (chinh xac nhu trong don xin EIN)
- EIN (Employer Identification Number)
- Dia chi cong ty (phai khop voi don xin EIN)
- Ngay thanh lap (date of incorporation)
- Day la lan nop dau tien hay lan nop cuoi (neu dang giai the LLC)
- Ten hoac dia chi cong ty co thay doi khong
- Ban ghi tien ban chuyen vao LLC (moi ngay + so tien)
- Ban ghi tien LLC chuyen cho ban (moi ngay + so tien)
- Ho ten day du va dia chi thuong tru cua ban
Buoc 1: Dien Pro Forma Form 1120
Viet hoac go "Foreign-owned U.S. DE" o phia tren mau don. Mau don nay chi lam trang bia — ban khong nop bao cao thue doanh nghiep thuc te.
- NameTen cong ty
- BEIN
- CNgay thanh lap
- DTotal assets (tong so du tai khoan ngan hang cuoi nam)
- EDanh dau "Initial return" neu day la lan dau nop, hoac "Final return" neu ban dang giai the LLC
- SignChu ky cua ban + ngay + chuc vu (viet "Owner" hoac "Founder")
- ALoai bao cao thue thu nhap
- 1a–31Tat ca cac dong thu nhap, giam tru va thue
Buoc 2: Dien Form 5472
Day la mau don khai bao chinh. Moi Phan duoc giai thich ben duoi voi huong dan ro rang ve gi can dien va gi can de trong.
Phan I — Reporting Corporation
- 1aTen cong ty + dia chi
- 1bEIN
- 1cTotal assets (tong so du tat ca tai khoan ngan hang cuoi nam)
- 1dHoat dong kinh doanh chinh (vi du, "Software Publishing")
- 1eMa hoat dong — doi voi lap trinh vien SaaS indie, su dung 518210 (Data Processing Services)
- 1f / 1hTotal gross payments (tong von gop + phan bo cong, KHONG PHAI so du tai khoan)
Tong von gop + phan bo, KHONG PHAI so du tai khoan. Neu ban nop vao $100 va rut ra $9,000, dien $9,100.
- 1gSo luong Form 5472 nop (thuong la 1)
Nop mot Form 5472 cho moi related party. Da so LLC mot thanh vien chi can mot.
- 1jDanh dau neu day la nam dau tien nop
- 1kSo luong Phan VIII dinh kem (dien 0)
- 1lQuoc gia thanh lap — viet "United States"
- 1mNgay thanh lap
- 1oQuoc gia chinh thuc hien kinh doanh
Dien quoc gia cua ban (Viet Nam) de tranh kich hoat ECI (Effectively Connected Income). Khong viet "United States" o day tru khi ban co su hien di vat ly tai My.
- Line 2Danh dau o
- Line 3Danh dau o
- 1iConsolidated filing — de trong tru khi LLC cua ban la phan cua nhom consolidated
- 1nQuoc gia dang ky thue nhu resident — de trong
Phan II — 25% Foreign Shareholder
- 4aTen + dia chi thuong tru tai quoc gia
Su dung dia chi tai Viet Nam cua ban, khong phai dia chi tai My. Dieu nay tranh nhieu lan ve thu ngu cu tru cua ban.
- 4bXac minh — dien mot trong (1) U.S. TIN / (2) Reference ID / (3) FTIN
Khong co ITIN? Su dung Reference ID (vi du, ten cong ty + EIN nhu "MYCOMPANY-123456789"). Dam bao su dung Reference ID giong nhau moi nam de IRS phoi hop cac lan nop cua ban.
- 4cQuoc gia chinh thuc hien kinh doanh
- 4dQuoc gia cong dan
- 4eQuoc gia dang ky thue
- 5a–7eTat ca cac dong — de trong hoan toan
Phan III — Related Party
O phia tren Phan III, danh dau o cho "foreign person."
- 8aTen + dia chi (thuong la cung nguoi voi Phan II — ban, chu so huu)
- 8bXac minh — su dung cung ID voi Phan II (4b)
- 8cHoat dong kinh doanh chinh — viet "Individual Investor"
- 8eDanh dau "25% foreign shareholder"
KHONG danh dau "Related to 25% foreign shareholder" — o do danh cho related party khong phai co dong (vi du, vo/chong hoac thanh vien gia dinh).
- 8fQuoc gia chinh thuc hien kinh doanh
- 8gQuoc gia dang ky thue
- 8dMa hoat dong kinh doanh chinh — de trong
- 8e (alt)"Related to 25% foreign shareholder" — de trong tru khi related party khong phai co dong (vi du, vo/chong)
Phan IV — Giao dich tien te
Neu ban chi co giao dich don gian voi LLC (hoac khong co): dien tat ca truong so tien bang 0 hoac de trong.
Neu ban co giao dich phuc tap giua cac related party (vi du, cho vay, tra lai, tien ban quyen): dien tung loai rieng. Huong dan nay khong bao gom truong hop phuc tap — hay tham van chuyen gia thue.
Phan V — Reportable Transactions (Phan Quan Trong)
Danh dau o Part V o phia tren Form 5472.
Bao cao TAT CA giao dich giua ban (chu so huu nuoc ngoai) va LLC trong nam thue:
- Tien ban chuyen vao LLC, bao gom thanh toan chi phi LLC bang the tin dung ca nhan
- Tien LLC chuyen cho ban, bao gom thanh toan Stripe truc tiep vao tai khoan ngan hang ca nhan
- Moi giao dich phai duoc liet ke rieng voi ngay, mo ta va so tien
Neu ban khong co giao dich nao voi LLC trong ca nam (khong co tien vao, khong co tien ra), KHONG danh dau o Part V va khong can dinh kem gi.
Xem Buoc 3 ben duoi ve dinh dang dinh kem.
Phan VI & VII — Thong tin bo sung
Phan VI: Khong danh dau o nao. De trong hoan toan.
Phan VII: Dong 37, 38a, 39, 40a, 41a, 42 va 43 — dien "No" cho moi dong. De trong tat ca cac dong con lai.
Buoc 3: Chuan bi dinh kem Part V
Neu ban danh dau Part V, ban phai dinh kem bang liet ke moi giao dich rieng. Su dung dinh dang bang don gian:
Dinh kem Part V
Reporting Corporation: [Company Name]
EIN: [EIN]
Nam Thue: [Start Date] – [End Date]
| # | Ngay | Mo ta | So tien (USD) |
|---|---|---|---|
| 1 | 2025-03-05 | Owner capital contribution | 10,000 |
| 2 | 2025-12-20 | Distribution to owner | 9,000 |
Buoc 4: Gui nop cua ban
| Buu dien (Khuyen nghi) | Fax | |
|---|---|---|
| Do tin cay | Cao — dau buu dien la bang chung phap ly nop dung han | Trung binh — IRS co the mat fax va ban co bang chung han che |
| Toc do | Cham — buu dien quoc te mat 1–2 tuan | Nhanh — truyen di gan nhu ngay lap tuc |
| Bang chung | Dau buu dien + so theo doi thuu dang ky | Chi co trang xac nhan fax |
Thu tu gui fax (tu tren xuong duoi)
- 1Fax Cover Sheet (gom ten LLC, EIN, thong tin lien lac, va so trang)
- 2Pro Forma Form 1120
- 3Form 5472
- 4Dinh kem Part V (neu co)
Dia chi gui buu dien
Internal Revenue Service Ogden, UT 84201-0012 USA
Meo cho nguoi dung Mac
Su dung Preview.app de gop PDF, xoa trang, va them chu ky. Mo ca hai PDF trong Preview, keo trang tu file nay sang file kia de gop, roi su dung Tools > Annotate > Signature de ky.
Sau khi nop
- Khong co tin la tin tot — neu IRS khong lien he ban trong khoang mot nam, don nop cua ban da duoc chap nhan
- IRS gui tat ca thong bao den registered agent, nguoi do se chuyen tiep cho ban qua email
- Tuyet doi khong bo qua nop — muc phat bat dau tu $25,000 va khong co mien tru vi khong biet
- Mot so trung gian thue chi nop Form 1040-NR (cap ca nhan) ma quen Form 5472 (cap cong ty) — dam bao nop ca hai
- Dac biet quan trong: Viet Nam KHONG co hiep dinh thue voi My, nen ban khong co co che tranh thue doi. Neu thu nhap cua ban la ECI, ban co the bi thue 30% khong co giam tru tu hiep dinh. Day la ly do ban can nop chinh xac va tu van chuyen gia thue neu co bat ky thu nhap ket noi voi My nao