Deadline guides
7 practical guides from Form5472 Prep on Deadline for foreign-owned US LLC owners.
Which 1099s Your Foreign-Owned US LLC Owes in January 2027
The 2026 Form 1099-NEC threshold is now $2,000, the deadline lands on 1 February 2027, and a non-US contractor working abroad gets no 1099 at all.
Form 5472 Deadline Passed on 15 October 2026: Filing Late Now
The extended 2025 Form 5472 deadline passed on 15 October 2026. Filing late is the task now, and Express ($199) has the package ready to sign in 24 hours.
Foreign-Owned LLC Compliance Calendar 2027, Month by Month
Every 2027 date for a foreign-owned single-member LLC: Form 5472 by 15 April, the 15 October extension, and state dates for 10 common formation states.
How to File Form 5472 for Multiple Clients Without Losing Track
Run a book of Form 5472 filings without losing track: the season workflow, the artefact that proves each stage, and a capacity model for 10 to 50 clients.
EIN Pending When Form 5472 Is Due: What Can You Do?
Separate a pending EIN, a lost EIN letter, and no application. Understand IRS Applied For guidance and the limits of a Form 5472 extension.
Form 5472 Deadline for 2026 and 2027
The 2025 Form 5472 was due 15 October 2026 and that date has passed. See every 2026-2027 deadline, the Form 7004 rule, and what to do if you are late.
Form 5472 Extension: How to Get More Time (Form 7004)
Request a Form 5472 extension with Form 7004 by the regular due date. Learn the foreign-owned disregarded LLC route, timing and pending-EIN limits.