The correct form depends on who the beneficial owner is and how the entity is classified for the payment. The company name and EIN alone do not determine the answer.
Why this matters
The right withholding form turns on who the beneficial owner is and how the entity is classified for that payment - the company name and EIN alone do not settle it.
Go deeper in the full guide
This quick answer is a starting point. For the complete decision - including the checks to run before you pay to form - read the related guide.
Foreign-Owned Single-Member LLC Tax Guide: Form 5472 and Form 1120 - read guide →
Evidence
Primary sources
- About Form 5472Internal Revenue Service ↗
- Effectively connected income (ECI)Internal Revenue Service ↗
- Taxpayer identification numbers (TIN)Internal Revenue Service ↗
Source facts and provider policies were checked on 21 July 2026. Always confirm the linked page before acting.
Important: This answer is general educational information, not legal, tax, accounting, banking or immigration advice. Your residence, ownership and operating facts can change the result.