{"id":69244,"date":"2023-04-18T13:12:33","date_gmt":"2023-04-18T13:12:33","guid":{"rendered":"https:\/\/www.manaycpa.com\/blog\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/"},"modified":"2026-09-17T09:49:01","modified_gmt":"2026-09-17T13:49:01","slug":"5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/","title":{"rendered":"Form 5472 Nedir? Yabanc\u0131 Ortakl\u0131 ABD \u015eirketlerinde 25.000 Dolarl\u0131k Ceza Riski"},"content":{"rendered":"<div data-manay-answer=\"1\">\n<p><strong>K\u0131sa cevap:<\/strong> Form 5472, en az <strong>%25&#8217;i yabanc\u0131 ortakl\u0131 bir ABD \u015firketinin<\/strong> &#8212; yabanc\u0131 sahipli tek ortakl\u0131 LLC&#8217;ler dahil &#8212; ili\u015fkili taraflarla yapt\u0131\u011f\u0131 i\u015flemleri IRS&#8217;e bildirdi\u011fi bilgi formudur. \u015eirketin gelir vergisi beyannamesine eklenir; takvim y\u0131l\u0131 esas\u0131nda <strong>15 Nisan<\/strong>, uzatma al\u0131nm\u0131\u015fsa <strong>15 Ekim<\/strong>. Verilmemesinin cezas\u0131 <strong>vergi y\u0131l\u0131 ba\u015f\u0131na 25.000 dolard\u0131r<\/strong> ve gelir olmasa bile i\u015fler.<\/p>\n<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Form_5472_nedir\" >Form 5472 nedir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Kimler_vermek_zorundadir\" >Kimler vermek zorundad\u0131r<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Hangi_islemler_bildirilir\" >Hangi i\u015flemler bildirilir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Nasil_ve_ne_zaman_verilir\" >Nas\u0131l ve ne zaman verilir<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Ceza_25000_dolar_ve_sonrasi\" >Ceza: 25.000 dolar ve sonras\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Kayit_tutma_yukumlulugu\" >Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Sik_sorulan_sorular\" >S\u0131k sorulan sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Sirketim_hic_gelir_elde_etmedi_Yine_de_Form_5472_vermem_gerekir_mi\" >\u015eirketim hi\u00e7 gelir elde etmedi. Yine de Form 5472 vermem gerekir mi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Tek_ortakli_LLCyim_vergisel_olarak_%E2%80%9Cdisregarded%E2%80%9D_sayiliyorum_Bu_beni_muaf_tutar_mi\" >Tek ortakl\u0131 LLC&#8217;yim, vergisel olarak &#8220;disregarded&#8221; say\u0131l\u0131yorum. Bu beni muaf tutar m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Form_5472yi_tek_basina_gonderebilir_miyim\" >Form 5472&#8217;yi tek ba\u015f\u0131na g\u00f6nderebilir miyim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Gecmis_yillarda_vermedim_Ne_yapmaliyim\" >Ge\u00e7mi\u015f y\u0131llarda vermedim. Ne yapmal\u0131y\u0131m<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/5472-formu-nedir-bildirim-zorunluluklari-tarihleri-ve-cezalar\/#Nasil_yardimci_olabiliriz\" >Nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Form_5472_nedir\"><\/span>Form 5472 nedir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 5472, ad\u0131 \u00fcst\u00fcnde bir <strong>bilgi formudur<\/strong>: vergi hesaplamaz, vergi \u00f6demezsiniz. Amac\u0131, yabanc\u0131 sermayeli ABD \u015firketleriyle yurt d\u0131\u015f\u0131ndaki ili\u015fkili taraflar\u0131 aras\u0131ndaki para ve mal ak\u0131\u015f\u0131n\u0131 IRS&#8217;e g\u00f6r\u00fcn\u00fcr k\u0131lmakt\u0131r. Dayana\u011f\u0131 IRC &sect;6038A&#8217;d\u0131r; ABD&#8217;de ticari faaliyet y\u00fcr\u00fcten yabanc\u0131 \u015firketler bak\u0131m\u0131ndan ayr\u0131ca IRC &sect;6038C devreye girer.<\/p>\n<p>T\u00fcrk giri\u015fimciler i\u00e7in \u00f6nemi \u015furadan geliyor: ABD&#8217;de kurulan tek ortakl\u0131 LLC&#8217;lerin \u00e7o\u011fu vergisel olarak &#8220;dikkate al\u0131nmayan&#8221; (disregarded) yap\u0131dad\u0131r ve sahipleri uzun s\u00fcre bu yap\u0131n\u0131n hi\u00e7bir beyan gerektirmedi\u011fini d\u00fc\u015f\u00fcnd\u00fc. Bu do\u011fru de\u011fil. Yabanc\u0131 bir ki\u015fiye ait, ba\u015fka t\u00fcrl\u00fc dikkate al\u0131nmayan bir ABD i\u015fletmesi, &sect;6038A ama\u00e7lar\u0131 bak\u0131m\u0131ndan <strong>ayr\u0131 bir yerli \u015firket gibi<\/strong> muamele g\u00f6r\u00fcr (Reg. &sect;301.7701-2(c)(2)(vi)) ve Form 5472 verir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kimler_vermek_zorundadir\"><\/span>Kimler vermek zorundad\u0131r<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 5472&#8217;yi veren taraf &#8220;reporting corporation&#8221; (bildirimde bulunan \u015firket) olarak adland\u0131r\u0131l\u0131r. \u0130ki gruptan birine giriyorsan\u0131z bu sizsiniz:<\/p>\n<ul>\n<li><strong>En az %25&#8217;i yabanc\u0131 ortakl\u0131 bir ABD \u015firketi.<\/strong> Bir yabanc\u0131 ki\u015fi, do\u011frudan veya dolayl\u0131 olarak, oy hakk\u0131n\u0131n ya da hisse de\u011ferinin en az %25&#8217;ine sahipse. Yabanc\u0131 sahipli tek ortakl\u0131 LLC&#8217;ler de bu gruptad\u0131r.<\/li>\n<li><strong>ABD&#8217;de ticari faaliyet y\u00fcr\u00fcten yabanc\u0131 \u015firket.<\/strong> Burada anla\u015fma h\u00fck\u00fcmleri, daimi i\u015f yeri bulunmamas\u0131 ve IRC &sect;883 kapsam\u0131ndaki istisnalar sonucu de\u011fi\u015ftirebilir; bu grupta durum tespiti \u015fart.<\/li>\n<\/ul>\n<p>Ancak \u015firket olmak tek ba\u015f\u0131na yetmez. Form yaln\u0131zca o y\u0131l i\u00e7inde <strong>ili\u015fkili taraflarla bildirime tabi bir i\u015flem (reportable transaction)<\/strong> varsa verilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_islemler_bildirilir\"><\/span>Hangi i\u015flemler bildirilir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&#8220;\u0130\u015flem&#8221; kelimesi burada \u00e7ok geni\u015f anla\u015f\u0131lmal\u0131. T\u00fcrkiye&#8217;den y\u00f6netilen bir ABD \u015firketinde en s\u0131k kar\u015f\u0131la\u015f\u0131lanlar:<\/p>\n<ul>\n<li>\u015eirkete sermaye koyman\u0131z veya para g\u00f6ndermeniz<\/li>\n<li>\u015eirketten kendinize para \u00e7ekmeniz &#8212; k\u00e2r da\u011f\u0131t\u0131m\u0131, bor\u00e7 geri \u00f6demesi, herhangi bir transfer<\/li>\n<li>\u015eirkete bor\u00e7 vermeniz veya \u015firketten bor\u00e7 alman\u0131z, faiz \u00f6demeleri dahil<\/li>\n<li>\u015eirketin size ya da T\u00fcrkiye&#8217;deki \u015firketinize hizmet bedeli, dan\u0131\u015fmanl\u0131k \u00fccreti veya royalti \u00f6demesi<\/li>\n<li>Mal al\u0131m sat\u0131m\u0131, kira \u00f6demeleri, komisyonlar<\/li>\n<\/ul>\n<p>Burada en \u00e7ok yap\u0131lan hata, <strong>\u015firketin kurulu\u015f masraflar\u0131n\u0131 kendi cebinizden \u00f6demenizi<\/strong> bir i\u015flem saymamakt\u0131r. Oysa bu da sermaye katk\u0131s\u0131d\u0131r ve bildirime tabidir. Ayn\u0131 \u015fekilde &#8220;hi\u00e7 gelir elde etmedik&#8221; demek bir savunma de\u011fildir: bildirim, gelirden de\u011fil <strong>ili\u015fkili taraf hareketinden<\/strong> do\u011far.<\/p>\n<p>\u0130li\u015fkili taraf, kabaca \u015firketin %25 yabanc\u0131 orta\u011f\u0131, o ortakla ili\u015fkili ki\u015filer ve IRC &sect;&sect;267(b) ile 707(b)(1) anlam\u0131nda ili\u015fkili say\u0131lan di\u011fer taraflard\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_ve_ne_zaman_verilir\"><\/span>Nas\u0131l ve ne zaman verilir<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 5472 tek ba\u015f\u0131na g\u00f6nderilmez. <strong>\u015eirketin gelir vergisi beyannamesine eklenir<\/strong> ve o beyannamenin &#8212; uzatmalar dahil &#8212; son tarihinde verilir (Reg. &sect;1.6038A-2(c)).<\/p>\n<table>\n<thead>\n<tr>\n<th>Yap\u0131<\/th>\n<th>Hangi beyannameyle<\/th>\n<th>2026 y\u0131l\u0131 i\u00e7in son tarih<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Yabanc\u0131 sahipli tek ortakl\u0131 LLC (disregarded)<\/td>\n<td><strong>Pro forma Form 1120<\/strong> &#8212; yaln\u0131zca kimlik bilgileri doldurulur<\/td>\n<td>15 Nisan 2027, uzatmayla 15 Ekim 2027<\/td>\n<\/tr>\n<tr>\n<td>C Corporation<\/td>\n<td>Tam Form 1120<\/td>\n<td>15 Nisan 2027, uzatmayla 15 Ekim 2027<\/td>\n<\/tr>\n<tr>\n<td>ABD&#8217;de ofisi olmayan yabanc\u0131 \u015firket<\/td>\n<td>Form 1120-F<\/td>\n<td>Genel olarak 15 Haziran 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pro forma Form 1120 ifadesi kafa kar\u0131\u015ft\u0131r\u0131yor: gelir tablosu doldurmazs\u0131n\u0131z, vergi hesaplamazs\u0131n\u0131z. Formun yaln\u0131zca \u00fcst k\u0131sm\u0131ndaki kimlik alanlar\u0131 doldurulur ve Form 5472 ekte g\u00f6nderilir. Ama\u00e7 formun kendisi de\u011fil, ekidir.<\/p>\n<p>Uzatma istiyorsan\u0131z Form 7004 ile alt\u0131 ayl\u0131k otomatik uzatma al\u0131n\u0131r; bu uzatma Form 5472&#8217;yi de kapsar. Ancak uzatman\u0131n <em>beyan<\/em> s\u00fcresini uzatt\u0131\u011f\u0131n\u0131, \u00f6deme s\u00fcresini uzatmad\u0131\u011f\u0131n\u0131 hat\u0131rlay\u0131n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ceza_25000_dolar_ve_sonrasi\"><\/span>Ceza: 25.000 dolar ve sonras\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IRC &sect;6038A(d) kapsam\u0131nda, gerekli bilgilerin zaman\u0131nda verilmemesi veya gerekli kay\u0131tlar\u0131n tutulmamas\u0131 halinde ceza <strong>vergi y\u0131l\u0131 ba\u015f\u0131na 25.000 dolard\u0131r<\/strong>. \u00dc\u00e7 noktan\u0131n alt\u0131n\u0131 \u00e7izmek gerekiyor:<\/p>\n<ul>\n<li><strong>Vergi y\u0131l\u0131 ba\u015f\u0131na.<\/strong> \u00dc\u00e7 y\u0131l atlanm\u0131\u015fsa \u00fc\u00e7 ayr\u0131 ceza s\u00f6z konusudur.<\/li>\n<li><strong>Gelirden ba\u011f\u0131ms\u0131z.<\/strong> \u015eirket hi\u00e7 ciro yapmam\u0131\u015f, hi\u00e7 k\u00e2r etmemi\u015f olabilir; ceza yine de uygulan\u0131r.<\/li>\n<li><strong>Artabilir.<\/strong> IRS bildirimde bulunduktan sonra 90 g\u00fcnl\u00fck d\u00fczeltme s\u00fcresi de ge\u00e7erse, ceza <strong>25.000 dolarl\u0131k dilimler halinde<\/strong> artmaya devam eder.<\/li>\n<\/ul>\n<p>Bir de g\u00f6r\u00fcnmeyen maliyet var: eksik verilen bir bilgi formu, o beyannamenin <strong>zamana\u015f\u0131m\u0131n\u0131 a\u00e7\u0131k tutabilir<\/strong>. Normalde \u00fc\u00e7 y\u0131l sonra kapanacak bir y\u0131l, Form 5472 eksikse \u00e7ok daha uzun s\u00fcre incelemeye a\u00e7\u0131k kalabilir. Ceza tutar\u0131 bir kerelik; zamana\u015f\u0131m\u0131n\u0131n kapanmamas\u0131 s\u00fcrekli bir risktir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kayit_tutma_yukumlulugu\"><\/span>Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 5472, tek ba\u015f\u0131na bir formdan ibaret de\u011fildir: &sect;6038A ayn\u0131 zamanda <strong>kay\u0131t tutma<\/strong> y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirir. \u0130li\u015fkili taraf i\u015flemlerini destekleyen s\u00f6zle\u015fmeler, faturalar, banka dekontlar\u0131 ve fiyatland\u0131rma gerek\u00e7eleri istenebilir. Ceza maddesi &#8220;bilgi verilmemesi <em>veya<\/em> kay\u0131t tutulmamas\u0131&#8221; diyor; yani formu vermi\u015f olmak, kay\u0131ts\u0131z kalman\u0131n cezas\u0131n\u0131 ortadan kald\u0131rmaz.<\/p>\n<p>Pratik \u00f6neri: y\u0131l i\u00e7inde \u015firket ile sahibi aras\u0131nda ge\u00e7en her para hareketi i\u00e7in tarih, tutar, y\u00f6n ve gerek\u00e7eyi i\u00e7eren basit bir tablo tutun. Aral\u0131k ay\u0131nda bir saatlik i\u015f; nisanda hat\u0131rlamaya \u00e7al\u0131\u015fmak g\u00fcnler s\u00fcrer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_sorulan_sorular\"><\/span>S\u0131k sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Sirketim_hic_gelir_elde_etmedi_Yine_de_Form_5472_vermem_gerekir_mi\"><\/span>\u015eirketim hi\u00e7 gelir elde etmedi. Yine de Form 5472 vermem gerekir mi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00fcy\u00fck ihtimalle evet. Y\u00fck\u00fcml\u00fcl\u00fck gelirden de\u011fil, ili\u015fkili taraflarla yap\u0131lan bildirime tabi i\u015flemden do\u011far. \u015eirkete sermaye koymak, kurulu\u015f masraflar\u0131n\u0131 kendi hesab\u0131n\u0131zdan \u00f6demek veya \u015firkete bor\u00e7 vermek bile bildirime tabi bir i\u015flemdir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tek_ortakli_LLCyim_vergisel_olarak_%E2%80%9Cdisregarded%E2%80%9D_sayiliyorum_Bu_beni_muaf_tutar_mi\"><\/span>Tek ortakl\u0131 LLC&#8217;yim, vergisel olarak &#8220;disregarded&#8221; say\u0131l\u0131yorum. Bu beni muaf tutar m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. Tek bir yabanc\u0131 ki\u015fiye ait ve ba\u015fka t\u00fcrl\u00fc dikkate al\u0131nmayan bir ABD i\u015fletmesi, IRC &sect;6038A ama\u00e7lar\u0131 bak\u0131m\u0131ndan ayr\u0131 bir yerli \u015firket gibi i\u015flem g\u00f6r\u00fcr ve pro forma bir Form 1120 ile birlikte Form 5472 verir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Form_5472yi_tek_basina_gonderebilir_miyim\"><\/span>Form 5472&#8217;yi tek ba\u015f\u0131na g\u00f6nderebilir miyim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hay\u0131r. Form, \u015firketin gelir vergisi beyannamesine eklenerek verilir ve o beyannamenin uzatmalar dahil son tarihinde g\u00f6nderilir. Disregarded LLC&#8217;lerde bu, yaln\u0131zca kimlik alanlar\u0131 doldurulmu\u015f pro forma bir Form 1120&#8217;dir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gecmis_yillarda_vermedim_Ne_yapmaliyim\"><\/span>Ge\u00e7mi\u015f y\u0131llarda vermedim. Ne yapmal\u0131y\u0131m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ge\u00e7 verilen her y\u0131l i\u00e7in 25.000 dolarl\u0131k ceza riski vard\u0131r, ancak makul sebep savunmas\u0131 ve g\u00f6n\u00fcll\u00fc d\u00fczeltme yollar\u0131 bulunabilir. Yap\u0131lmamas\u0131 gereken \u015fey, ge\u00e7mi\u015fi g\u00f6rmezden gelip yaln\u0131zca bu y\u0131ldan itibaren vermeye ba\u015flamakt\u0131r &#8212; bu, zamana\u015f\u0131m\u0131 a\u00e7\u0131k kalmaya devam etti\u011fi i\u00e7in sorunu \u00e7\u00f6zmez. Durumu bir mali m\u00fc\u015favirle de\u011ferlendirin.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nasil_yardimci_olabiliriz\"><\/span>Nas\u0131l yard\u0131mc\u0131 olabiliriz<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Form 5472&#8217;de as\u0131l i\u015f formu doldurmak de\u011fil, <strong>hangi hareketlerin bildirime tabi oldu\u011funu do\u011fru tespit etmek<\/strong> ve bunu destekleyen kayd\u0131 kurmakt\u0131r. Sermaye koyma, k\u00e2r \u00e7ekme, yurt d\u0131\u015f\u0131na yap\u0131lan hizmet \u00f6demeleri ve \u015firkete verilen bor\u00e7lar &#8212; bunlar\u0131n hepsi ayr\u0131 sat\u0131rlard\u0131r.<\/p>\n<p>Manay CPA olarak yabanc\u0131 ortakl\u0131 ABD \u015firketleri i\u00e7in Form 5472 bildirimlerini, pro forma Form 1120 dosyalamas\u0131n\u0131 ve ili\u015fkili taraf kay\u0131t d\u00fczenini y\u00fcr\u00fct\u00fcyoruz. <a href=\"\/contact-us\/\">Bize yaz\u0131n<\/a>; y\u0131l kapanmadan yap\u0131lacaklar i\u00e7in y\u0131l sonu kontrol listemize, t\u00fcm 2027 tarihleri i\u00e7in 2027 vergi takvimimize bakabilirsiniz.<\/p>\n<div class=\"hs-cta-embed hs-cta-embed-121866159367\" style=\"max-width:100%; max-height:100%; width:700px;height:379.875px\">\n<link rel=\"stylesheet\" href=\"https:\/\/js.hscta.com\/embeddable_cta_placeholder_v1.css\">\n<div class=\"hs-cta-loading-dot__container\">\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<div class=\"hs-cta-loading-dot\"><\/div>\n<\/div>\n<div class=\"hs-cta-embed__skeleton\"><\/div>\n<picture><source srcset=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" media=\"(max-width: 480px)\" \/><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/6855674\/interactive-121866159367.png\" style=\"height: 100%; width: 100%; object-fit: fill\" onerror=\"this.style.display='none'\" \/>\n<\/picture>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>%25 yabanc\u0131 ortakl\u0131 ABD \u015firketleri ve yabanc\u0131 sahipli tek ortakl\u0131 LLC&#8217;ler Form 5472 verir. Hangi i\u015flemler bildirilir, pro forma Form 1120 nas\u0131l verilir, ceza neden gelirden ba\u011f\u0131ms\u0131zd\u0131r.<\/p>\n","protected":false},"author":2,"featured_media":69245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[100],"tags":[],"class_list":["post-69244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=69244"}],"version-history":[{"count":4,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69244\/revisions"}],"predecessor-version":[{"id":83417,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/69244\/revisions\/83417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/69245"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=69244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=69244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=69244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}