5472 filing service (Foreign-owned LLC)

Research completed: I searched authoritative federal guidance and leading tax advisory sources to collect up-to-date information (through 2026-01-03) necessary to prepare comprehensive blog and newsletter content about providing a Form 5472 filing service for foreign-owned U.S. LLCs. Below is a concise summary of the findings and next-step recommendations for content creation (topics to include in the blog, practical checklist items, state-specific notes, penalties, filing procedure, and service offering suggestions).