u/Historical_Space5844

Hi everyone,

I am a non-US resident and the sole owner of a US single-member LLC. I am currently preparing to file my pro forma Form 1120 and Form 5472.

I am stuck at the step of entering the company address and facing a bit of a dilemma. According to theIRS Form 1120 instructions, you cannot use your Registered Agent's address and must use your actual principal place of business.

For me, the actual business address is where I am located outside the US. However, I cannot rely on this foreign address because the local postal service is highly unreliable, and there is a very high chance I won't receive any physical notices from the IRS if they send them there.

Because of this, the best and practically only option is to use my Registered Agent's address. But the IRS instructions for Form 1120 clearly state the following:

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So here is my question:

Should I just put the Registered Agent address directly as the company address? From my research, it seems like 99% of foreign owners filing these forms do exactly that, and the IRS seems to turn a blind eye to it, even though it technically violates the instructions.

OR, should I use the Registered Agent's address as a 3rd party using the "C/O" (Care Of) format for the company address on Forms 1120 and 5472?

I hope the experts in this field can share their insights and help me out. Thank you!