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all right for this video i wanted to cover form 5472 reporting and specifically what are csas or cost sharing arrangements so i get a lot of questions about this section for foreign owned single member llcs that are having to file these 5472s and a lot of it is okay i get through the 5472 everything else kind of makes sense but i get to this section part 8 which covers csas what is this does it apply to me am i answering no to everything do i have to fill something else differently and so thats what im going to address in this video now a bit of background the form 5472 is filed by reporting corpse and this also includes four known single member llcs that are disregarded so you really see this filed in in one of three contexts so the first one is if you actually have a us corporation so youre filing a form 1120 youre reporting your income expenses youre paying tax in the u.s because this is a u.s taxable entity and then you have to include a 54-72 to report any shareholders that
