Which method suits which form?
| Form | Best method from abroad |
|---|---|
| Pro forma Form 1120 with Form 5472, foreign-owned single-member LLC | Fax to 855-887-7737, or mail; cannot be e-filed |
| Form 1040-NR | E-file through software that supports it, or mail |
| Form 1065 and K-1s | E-file |
| Form SS-4, EIN application for a foreign owner without an SSN or ITIN | Fax or mail as the SS-4 instructions direct, or phone the IRS international line |
| Form W-7, ITIN application | Mail with documents, or through a Certifying Acceptance Agent |
| Form 7004 extension | E-file where your software allows; foreign-owned disregarded LLCs fax or mail |
How do you fax the IRS from abroad?
A US toll-free number such as 855-887-7737 may not connect from outside the US. An online fax service with a US number solves this: upload a PDF, send it, and save the confirmation showing the date, time, number and pages. Scan at good resolution so the IRS can read it, and send the whole package in one transmission. See Form 5472.
What if you have to mail a form?
Use a designated private delivery service
The IRS designates specific services of FedEx, UPS and DHL Express.
Use the street address
Private delivery services cannot deliver to PO boxes.
Keep the receipt
The date the courier records counts as the filing date for designated services.
Send early
International transit and IRS mailroom delays add weeks.
The timely mailing rule treats a return as filed on its US postmark or designated courier date. A foreign postal service's postmark does not count, so a return posted abroad by ordinary mail is filed only when it arrives.
How do signatures work?
- E-filed returns are signed electronically through the software, usually with a self-selected PIN or an authorization form for a preparer.
- Paper and faxed forms need a handwritten signature. The IRS accepts electronic or digital signatures on a published list of forms that cannot be e-filed; check that list for the form you are filing before relying on one.
- The right signer matters: an officer or member authorized to sign for an LLC or corporation, and the individual for personal returns.
Can someone in the US handle it for you?
Yes. Form 2848 authorizes a representative, such as a CPA or enrolled agent, to deal with the IRS on your behalf. Form 8821 lets someone receive your tax information without representing you. Many returns can also be e-filed by a paid preparer after you authorize them. See who can represent you.
The two forms are compared in Form 2848 vs Form 8821.
Identity verification letters can reach non-residents too. See letter 5071C.
How do you prove you filed?
Keep e-file acknowledgements, fax confirmations and courier receipts with a copy of exactly what was sent. If the IRS later says a form is missing, that proof is what lets you show it was filed on time. See how to respond to an IRS notice.
Filing from outside the US?
We prepare your forms and file them by e-file or fax, with proof of filing, so you do not depend on international post.
Questions people ask
Can I e-file Form 5472 from abroad?
Not for a foreign-owned single-member LLC. Fax the pro forma Form 1120 with Form 5472 to 855-887-7737, or mail it.
Does a foreign postmark count as filing on time?
No. Only a US postmark or a designated private delivery service's date counts. Ordinary foreign mail is filed when it arrives.
Can I sign IRS forms electronically?
E-filed returns are signed electronically. For paper forms, the IRS accepts electronic signatures only on a published list of forms.
How can I fax the IRS from outside the US?
Use an online fax service with a US number, and keep the transmission confirmation.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Instructions for Form 5472 (Rev. December 2024)
- IRS: Private delivery services (PDS)
- IRS: Instructions for Form SS-4 (Rev. December 2025)
- IRS: Form 2848, Power of Attorney and Declaration of Representative
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in Foreign-owned and non-resident companies
This guide is general information. It is not tax or legal advice for your situation.