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Extension guide · checked 12 October 2026

Form 7004 for a foreign-owned US LLC

Form 7004 gives your LLC six more months to file Form 5472 and its pro forma Form 1120: from 15 April to 15 October. It's free, one page, and the most common mistake is sending it to the wrong place.

When to use it

  • You own a single-member US LLC, you're not a US person, and you won't have Form 5472 ready by 15 April.
  • Form 7004 must arrive by 15 April. For tax year 2026, that's 15 April 2027, which moves your deadline to 15 October 2027.
  • It extends the time to file, and that's all the LLC needs: a disregarded entity owes no US income tax on the pro forma 1120.
  • You can't extend twice. If you extended 2025 already, your deadline is 15 October 2026.

Filling it in

  1. Write Foreign-owned U.S. DE across the top of the form.
  2. Enter the LLC's name, address and EIN at the top. You need an EIN; if you don't have one yet, apply first.
  3. Part I, line 1: enter the form code for Form 1120, because the extension is for the pro forma 1120 that Form 5472 is attached to. The code list is in the Form 7004 instructions.
  4. Fill in the tax year (calendar year for almost every single-member LLC).
  5. Tentative tax, payments and balance due: enter 0. There's nothing to pay.

Where to send it

Send it the same way as Form 5472 itself, not to the address in the Form 7004 instructions:

  • Fax: 855-887-7737 (from abroad +1 855 887 7737), scanned at 300 DPI or better. How to fax from outside the US.
  • Or mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.

Keep the fax confirmation. The IRS usually doesn't send an approval; your proof of sending is your proof of the extension.

Common mistakes

  • Sending it to the regular Form 7004 address or e-filing it through a tax program as a normal 1120 extension. The IRS instructions for foreign-owned DEs say to use the fax number or Ogden address above.
  • Forgetting the "Foreign-owned U.S. DE" label, so the form isn't matched to your later filing.
  • Thinking the extension covers your state. State annual reports and franchise taxes have their own dates. Delaware's $300 is still due 1 June.
  • Missing 15 April. A late Form 7004 doesn't extend anything. File Form 5472 as soon as you can with a reasonable cause statement instead.

Check everything my company owes

Sources: IRS Instructions for Form 5472 ("Foreign-owned U.S. DEs", extension rules), About Form 7004.