Behind on International Tax Filings? A Business Compliance Catch-Up Guide

A step-by-step path for businesses that have fallen behind on Forms 1042-S, 5472 and other cross-border filings: find what is missing, size the exposure and choose the right way back. Part of the Mac Neal LLC Resource Series.

Inside this guide:

• The international business filings most often missed, and who generally files them
• How to measure the exposure: tax not withheld, penalties and interest
• The main paths back to compliance, including the IRS's delinquent international information return procedures and reasonable-cause statements
• A decision tree, a multi-year sequencing plan and common mistakes to avoid
• Worksheets: a filing gap inventory, a document request list and a remediation project plan

18-page PDF with checklists and printable worksheets. Updated October 2026.

General education, not tax or legal advice. Have a question about your own situation? Book a consultation at www.macnealllc.com.