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Deadline guide · checked 9 October 2026

Form 5472 deadline for a foreign-owned US LLC

If you extended your 2025 return with Form 7004, your Form 5472 is due Thursday 15 October 2026. There's no second extension. Here's how to get it in on time, and what to do if you can't.

The dates

  • 15 April each year: Form 5472 with a pro forma Form 1120 for the year before.
  • 15 October: the extended deadline, only if you sent Form 7004 by 15 April.
  • For tax year 2025, that's 15 October 2026. For 2026, it's 15 April 2027 (or 15 October 2027 with an extension).

Not sure if you extended? If you (or your formation service) faxed or mailed Form 7004 in spring, you'll have a fax confirmation or a copy. If there's no record, assume the April date applied and read "If you've missed it" below.

Filing before 15 October: the fast way

  1. Fill in Form 5472 and a pro forma Form 1120 with Foreign-owned U.S. DE written across the top. Our step-by-step Form 5472 guide shows which boxes to fill.
  2. Sign the Form 1120 as the owner.
  3. Fax both to the IRS on 855-887-7737. Fax is the safest way this close to the deadline, because it's stamped on arrival. Online fax services work from any country.
  4. Save the fax confirmation page. It's your proof you filed on time.

Mailing works too (Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201), but from outside the US only a private courier on the IRS's list or US certified mail gives you proof of the date sent.

If you've missed it

The fine is $25,000 per missing form, per year. First-time penalty relief doesn't apply to Form 5472. But filing late and explaining why is far better than not filing.

  1. File as soon as you can. Every month you wait weakens your case, and once the IRS writes to you, a further $25,000 can be added for each 30 days you still don't file after 90 days.
  2. Attach a reasonable cause statement. Explain in plain words why it was late (for example, you weren't told a no-income LLC had to file) and what you've done to make sure it won't happen again. The IRS's delinquent international information return procedures describe this route.
  3. Catch up every missed year. If your LLC is older than one year, each year with a reportable transaction needs its own Form 5472 and pro forma 1120.
  4. If a penalty notice arrives, reply by its deadline asking for removal on reasonable cause, with your statement and proof of filing. This is the point to bring in a US tax professional.

Do you even need to file?

Yes, if you're not a US person, you own a single-member US LLC, and in 2025 you put money in, took money out, paid its fees yourself, or lent it money. That covers almost every owner-run LLC, even one with no income. The free checker asks a few questions and tells you, plus your state report and any other forms.

Sources: IRS Instructions for Form 5472, Form 7004, IRS delinquent international information return procedures.

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