# Filing of Form 5472
> **IRS** · Final regulations. · Published 2014-12-24 · Effective 2014-12-24 · 79 FR 77388
## Document
- **Document number:** 2014-30200
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 77388
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-12-24
- **Effective date:** 2014-12-24
- **Treasury docket:** TD 9707
## Abstract

This document contains final regulations concerning the manner of filing Form 5472, "Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business." The final regulations affect certain 25-percent foreign- owned domestic corporations and certain foreign corporations that are engaged in a trade or business in the United States that are required to file Form 5472.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/12/24/2014-30200/filing-of-form-5472)
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