26 U.S.C. § 6038A
§ 6038A. Formulario 5472: la trampa de $25,000 para las LLC de dueños extranjeros
Una LLC estadounidense de un solo miembro cuyo dueño es extranjero debe presentar el Formulario 5472 cada año en que tenga transacciones con su dueño, aunque no deba impuestos. No presentarlo cuesta $25,000.Explicación
Una LLC estadounidense de un solo miembro cuyo dueño es extranjero debe presentar el Formulario 5472 cada año en que tenga transacciones con su dueño, aunque no deba impuestos. No presentarlo cuesta $25,000.
En palabras sencillas
La sección 6038A obliga a las corporaciones estadounidenses que son, en un 25% o más, propiedad de extranjeros a declarar sus operaciones con esos dueños extranjeros en el Formulario 5472. A primera vista, es una norma pensada para grandes multinacionales.
Desde 2017, los reglamentos del Departamento del Tesoro (§ 301.7701-2(c)(2)(vi) y § 1.6038A-1) también la aplican a una sociedad de responsabilidad limitada (LLC) de un solo miembro cuyo dueño es una persona extranjera, aunque esa LLC sea una separada de su dueño (disregarded entity) y no pague impuesto corporativo. Se la trata como corporación solo a efectos de esta declaración informativa. Cada año en que tenga una "transacción declarable" con su dueño, debe presentar el Formulario 5472 adjunto a un Formulario 1120 , una declaración de portada en la que solo se completan los datos básicos de identificación.
Casi cualquier cosa cuenta como transacción declarable: que el dueño aporte dinero para abrir la cuenta bancaria, que retire dinero, que la LLC pague gastos del dueño o los préstamos en cualquier dirección.
A quién afecta
A los fundadores extranjeros que crearon una LLC en EE. UU., a menudo en Delaware, Wyoming o Nuevo México, para vender en línea, recibir pagos por Stripe o facturar a clientes estadounidenses. Muchos de ellos no deben ningún impuesto sobre los ingresos en EE. UU., porque realizan todo el trabajo fuera del país. Aun así, deben presentar este formulario.
Las cifras
| Concepto | Regla |
|---|---|
| Fecha de vencimiento | La fecha de la declaración corporativa: el 15 de abril para una LLC con año calendario (prórroga de 6 meses con el Formulario 7004) |
| Cómo presentarlo | Las instrucciones del IRS indican actualmente que por fax o por correo, no por la vía electrónica habitual. Consulte las instrucciones vigentes |
| Multa por no presentarlo | $25,000 por formulario y por año (§ 6038A(d)(1)) |
| Si el incumplimiento continúa tras el aviso del IRS | otros $25,000 por cada 30 días después de los primeros 90 (§ 6038A(d)(2)) |
| También se necesita | Un (EIN) para la LLC; registros que respalden el formulario |
Ejemplo práctico
Maria vive en Estonia. En 2026 crea una LLC unipersonal en Wyoming para vender servicios de diseño a clientes estadounidenses, todo realizado desde Tallin.
- Transfiere $5,000 para abrir la cuenta bancaria de la LLC: es una transacción declarable
- Más adelante se paga $20,000 desde la LLC: es otra
Como su trabajo se realiza fuera de EE. UU., es muy posible que la LLC no tenga en EE. UU. Pero debe presentar el Formulario 5472 con un Formulario 1120 pro forma a más tardar el 15 de abril de 2027. Si no lo hace, el IRS puede cobrarle $25,000, más de todo lo que se pagó a sí misma ese año.
Tenga en cuenta
- "Mi LLC no ganó dinero" no es una excepción. Lo que activa la obligación son las transacciones, no las ganancias.
- Algunos servicios de constitución de empresas venden un paquete de "cumplimiento anual" que incluye este formulario. Verifique que el suyo lo incluya.
- Los dueños de LLC no consideradas separadas de su dueño que sí tienen ingresos de negocios en EE. UU. también podrían tener que presentar un Formulario 1040-NR personal. Busque asesoría profesional durante el primer año.
Explicación preliminar. Las cifras se verificaron con el Rev. Proc. 2025-32 del IRS y el texto vigente el 5 de noviembre de 2026. Aún no la ha revisado un profesional tributario con licencia.
Fuentes
- IRS Instructions for Form 5472 (en inglés)
- IRS: About Form 5472 (en inglés)
Historia
Creada en 1982 por la Tax Equity and Fiscal Responsibility Act of 1982. Último cambio: 22 de diciembre de 2017, por la Tax Cuts and Jobs Act (2017).
Todos los cambios, del más reciente al más antiguo (8)
- 22 de diciembre de 2017Tax Cuts and Jobs Act (2017)
- 20 de agosto de 1996Small Business Job Protection Act of 1996
- 5 de noviembre de 1990Omnibus Budget Reconciliation Act of 1990
- 19 de diciembre de 1989Omnibus Budget Reconciliation Act of 1989
- 22 de octubre de 1986Tax Reform Act of 1986
- 18 de julio de 1984Deficit Reduction Act of 1984
- 12 de enero de 1983Public Law 97-448
- 3 de septiembre de 1982Tax Equity and Fiscal Responsibility Act of 1982 · creó esta sección
El texto de la ley (en inglés)
El Código no tiene traducción oficial al español. Vigente hasta la Public Law 119-102.
Structure
If, at any time during a taxable year, a corporation (hereinafter in this section referred to as the “reporting corporation”)—
is a domestic corporation, and
is 25-percent foreign-owned,
such corporation shall furnish, at such time and in such manner as the Secretary shall by regulations prescribe, the information described in subsection (b) and such corporation shall maintain (in the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine the correct treatment of transactions with related parties as the Secretary shall by regulations prescribe (or shall cause another person to so maintain such records).
For purposes of subsection (a), the information described in this subsection is such information as the Secretary prescribes by regulations relating to—
the name, principal place of business, nature of business, and country or countries in which organized or resident, of each person which—
is a related party to the reporting corporation, and
had any transaction with the reporting corporation during its taxable year,
the manner in which the reporting corporation is related to each person referred to in subparagraph (A), and
transactions between the reporting corporation and each foreign person which is a related party to the reporting corporation.
For purposes of subsection (a) and section 6038C, if the reporting corporation or the foreign corporation to whom section 6038C applies is an applicable taxpayer, the information described in this subsection shall include—
such information as the Secretary determines necessary to determine the base erosion minimum tax amount, base erosion payments, and base erosion tax benefits of the taxpayer for purposes of section 59A for the taxable year, and
such other information as the Secretary determines necessary to carry out such section.
For purposes of this paragraph, any term used in this paragraph which is also used in section 59A shall have the same meaning as when used in such section.
For purposes of this section—
A corporation is 25-percent foreign-owned if at least 25 percent of—
the total voting power of all classes of stock of such corporation entitled to vote, or
the total value of all classes of stock of such corporation,
is owned at any time during the taxable year by 1 foreign person (hereinafter in this section referred to as a “25-percent foreign shareholder”).
The term “related party” means—
any 25-percent foreign shareholder of the reporting corporation,
any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the reporting corporation or to a 25-percent foreign shareholder of the reporting corporation, and
any other person who is related (within the meaning of section 482) to the reporting corporation.
The term “foreign person” means any person who is not a United States person. For purposes of the preceding sentence, the term “United States person” has the meaning given to such term by section 7701(a)(30), except that any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall not be treated as a United States person.
The term “records” includes any books, papers, or other data.
Section 318 shall apply for purposes of paragraphs (1) and (2), except that—
“10 percent” shall be substituted for “50 percent” in section 318(a)(2)(C), and
subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.
If a reporting corporation—
fails to furnish (within the time prescribed by regulations) any information described in subsection (b), or
fails to maintain (or cause another to maintain) records as required by subsection (a),
such corporation shall pay a penalty of $25,000 for each taxable year with respect to which such failure occurs.
If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the reporting corporation, such corporation shall pay a penalty (in addition to the amount required under paragraph (1)) of $25,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period.
For purposes of this subsection, the time prescribed by regulations to furnish information or maintain records (and the beginning of the 90-day period after notice by the Secretary) shall be treated as not earlier than the last day on which (as shown to the satisfaction of the Secretary) reasonable cause existed for failure to furnish the information or maintain the records.
The rules of paragraph (3) shall apply to any transaction between the reporting corporation and any related party who is a foreign person unless such related party agrees (in such manner and at such time as the Secretary shall prescribe) to authorize the reporting corporation to act as such related party’s limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to any request by the Secretary to examine records or produce testimony related to any such transaction or with respect to any summons by the Secretary for such records or testimony. The appearance of persons or production of records by reason of the reporting corporation being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of any transaction between the reporting corporation and such related party.
If—
for purposes of determining the correct treatment under this title of any transaction between the reporting corporation and a related party who is a foreign person, the Secretary issues a summons to such corporation to produce (either directly or as agent for such related party) any records or testimony,
such summons is not quashed in a proceeding begun under paragraph (4) and is not determined to be invalid in a proceeding begun under section 7604(b) to enforce such summons, and
the reporting corporation does not substantially comply in a timely manner with such summons and the Secretary has sent by certified or registered mail a notice to such reporting corporation that such reporting corporation has not so substantially complied,
the Secretary may apply the rules of paragraph (3) with respect to such transaction (whether or not the Secretary begins a proceeding to enforce such summons). If the reporting corporation fails to maintain (or cause another to maintain) records as required by subsection (a), and by reason of that failure, the summons is quashed in a proceeding described in subparagraph (B) or the reporting corporation is not able to provide the records requested in the summons, the Secretary may apply the rules of paragraph (3) with respect to any transaction to which the records relate.
If the rules of this paragraph apply to any transaction—
the amount of the deduction allowed under subtitle A for any amount paid or incurred by the reporting corporation to the related party in connection with such transaction, and
the cost to the reporting corporation of any property acquired in such transaction from the related party (or transferred by such corporation in such transaction to the related party),
shall be the amount determined by the Secretary in the Secretary’s sole discretion from the Secretary’s own knowledge or from such information as the Secretary may obtain through testimony or otherwise.
Notwithstanding any law or rule of law, any reporting corporation to which the Secretary issues a summons referred to in paragraph (2)(A) shall have the right to begin a proceeding to quash such summons not later than the 90th day after such summons was issued. In any such proceeding, the Secretary may seek to compel compliance with such summons.
Notwithstanding any law or rule of law, any reporting corporation which has been notified by the Secretary that the Secretary has determined that such corporation has not substantially complied with a summons referred to in paragraph (2) shall have the right to begin a proceeding to review such determination not later than the 90th day after the day on which the notice referred to in paragraph (2)(C) was mailed. If such a proceeding is not begun on or before such 90th day, such determination by the Secretary shall be binding and shall not be reviewed by any court.
The United States district court for the district in which the person (to whom the summons is issued) resides or is found shall have jurisdiction to hear any proceeding brought under subparagraph (A) or (B). Any order or other determination in such a proceeding shall be treated as a final order which may be appealed.
If the reporting corporation brings an action under subparagraph (A) or (B), the running of any period of limitations under section 6501 (relating to assessment and collection of tax) or under section 6531 (relating to criminal prosecutions) with respect to any affected taxable year shall be suspended for the period during which such proceeding, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such proceeding. For purposes of this subparagraph, the term “affected taxable year” means any taxable year if the determination of the amount of tax imposed for such taxable year is affected by the treatment of the transaction to which the summons relates.
For provisions relating to criminal penalties for violation of this section, see section 7203.