Form 5472 deadline — when it's due, and what to do if you've missed it

Form 5472 follows the corporate (Form 1120) calendar:

• Calendar-year LLC (Jan 1 - Dec 31 tax year): Form 5472 + pro forma Form 1120 due April 15 of the next year. For tax year 2025, that's April 15, 2026.
• Fiscal-year LLC: due the 15th day of the 4th month after fiscal year-end. Example: fiscal year ending June 30 → return due October 15.
• Extension: file Form 7004 by the original due date for an automatic 6-month extension to October 15 (calendar-year LLC) or the equivalent for fiscal-year.

The extension shifts the filing deadline only — not any tax liability (most foreign-owned disregarded entities owe no US income tax, so this rarely matters).

Weekend / holiday rule: if April 15 falls on a Saturday, Sunday, or federal holiday, the deadline moves to the next business day. (2026: April 15 is a Wednesday — normal deadline.)

For the 2026 dates explained in more detail, read our Form 5472 deadline guide. To work out the due date for your own tax year, extension and weekend rules included, use the Form 5472 deadline calculator.

File Form 7004 by the original due date to request the automatic 6-month extension for the Form 5472 package. For calendar-year LLCs, that means April 15; use Form 1120 code 12, the same LLC identification details, and $0 estimated tax for foreign-owned DEs with no tax liability.

What to put on Form 7004:

• Part I: select form code "12" (Form 1120).
• Identification: LLC name, EIN, address — same as on the eventual 1120.
• Estimated tax: $0 for foreign-owned DEs (no tax liability).

Submit Form 7004 by:

• Fax to +1-855-887-7737 (the same IRS fax number as the return).
• Mail to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.

The extension is automatic — the IRS doesn't send a confirmation. Just keep transmission evidence of the 7004 (fax receipt or certified mail receipt). Your Form 5472 + pro forma 1120 is then due by October 15.

Don't file Form 7004 if you're already past April 15 — at that point file the actual Form 5472 + 1120 directly with a DIIRSP reasonable cause statement.

A successful fax report is useful transmission evidence, but it is not an IRS acknowledgment or a statutory postmark. Send early and keep complete records so you can document the package, destination, timestamp, and route if timing is later questioned.

Send early enough to resolve failures. For mail, check the applicable postal or IRS-designated private delivery-service rules; do not assume an international postmark or any courier shipment receives the same timely-mailing treatment.

Retain the exact package, the complete report with destination and timestamp/timezone, and any mailing records or IRS correspondence. If a notice questions timeliness, respond using those records; a receipt does not guarantee penalty reversal. See what a fax receipt does and does not prove.

If you do nothing after the deadline, the missed Form 5472 can move from no visible event to CP 215 assessment and continuation penalties.

• Day 0 (April 15): you miss the deadline. Nothing visible happens.
• Day 60-180: IRS internal processing identifies the missing return via EIN cross-reference.
• Day 200-540: IRS computer system generates and mails a CP 215 "Notice of Penalty Charge" to your LLC's US address of record, assessing $25,000.
• Day +90 from the IRS's notice of the failure: the 90-day period ends.
• Day +91 to +120: the first continuation period. Another $25,000 added.
• Day +150 from notice: another $25,000 (so now $75,000 for a single missed year).
• Day +180 from notice: another $25,000 ($100,000).
• ... and so on, indefinitely.

This is why catching up quickly under DIIRSP — even multiple years late — is critical. Once continuation penalties begin, the math escalates fast.

If the LLC's US address can't receive mail (some virtual mailboxes return-to-sender IRS notices), you might not even see the CP 215. The penalty is still assessed and continuation timer still runs.

You use DIIRSP after missing the deadline by filing late with a Reasonable Cause Statement requesting penalty abatement. The IRS provides a relief path called DIIRSP — Delinquent International Information Return Submission Procedure — that lets you file late with a Reasonable Cause Statement requesting penalty abatement.

DIIRSP is available as long as:

• The IRS has NOT yet contacted you about the specific delinquency.
• You're not under IRS examination or criminal investigation.

Those are the only two conditions on the IRS's DIIRSP page. Owners who find the missed filing themselves, before any IRS contact, generally meet both.

There's no guarantee the IRS will waive the penalty. The IRS does not publish DIIRSP outcome data, and its DIIRSP page says penalties may be assessed during processing without considering the attached reasonable-cause statement. A specific, documented statement is the strongest basis for responding if a penalty notice (such as CP 215) follows.

Our DIIRSP-aware filer automatically attaches the Reasonable Cause Statement for late filings. Multi-year catch-up packages on Standard: $248 for 2 years, $347 for 3 years. Every package is reviewed by an accountant on our team before we fax it.

The penalty for missing the Form 5472 deadline:

• Base penalty: $25,000 per Form 5472 not filed, per tax year.
• Continuation penalty: additional $25,000 for each 30-day period after IRS notice if not filed within 90 days.
• No cap.

It's per form, per year — so missing 3 years on one LLC = $75,000 base. Missing 3 years on each of 2 LLCs = $150,000 base.

The penalty is automatic — assessed by the IRS computer system without human review. The CP 215 notice arrives without warning, often 6-18 months after the deadline.

Most foreign-owned single-member LLCs owe zero US income tax even when they file the form. The $25,000 is purely an information-return penalty for failing to disclose, not a tax bill.

If you're already in penalty territory: file under DIIRSP (if not yet contacted) or respond to the CP 215 with a Form 843 abatement request (if already assessed). The earlier you act, the better.

Scenario A — on-time filing: Carlos files his Wyoming LLC's tax year 2024 Form 5472 on April 10, 2025 via our wizard. We fax to the IRS Ogden PIN Unit. Fax receipt timestamps the filing at April 10 — well before April 15. No penalty risk.

Scenario B — extension: Mei is traveling in April and won't have her year-end financials ready until summer. On April 14, 2026 she faxes Form 7004 to +1-855-887-7737, requesting the 6-month extension. New deadline: October 15, 2026. She files Form 5472 + 1120 on September 30, 2026 — on time.

Scenario C — DIIRSP catch-up: Ahmed forgot about Form 5472 for tax year 2023. He learns about it in June 2025 (14 months late). He files under DIIRSP immediately with a reasonable cause statement explaining first-time foreign-owner unawareness. The IRS hasn't sent a CP 215 yet, so DIIRSP is the right path. No outcome is guaranteed: if a penalty is assessed during processing, his statement is the basis for responding.

Scenario D — CP 215 already received: Lin missed tax year 2022 and received a $25,000 CP 215 in November 2024. DIIRSP is no longer available for that year. She responds with a Form 843 abatement request plus the late return, a post-assessment path where her documented reasonable-cause statement is the basis for the response. She also files under DIIRSP for 2023 and 2024 (where she hasn't been contacted yet).

Takeaway: act before the IRS contacts you. DIIRSP is dramatically easier than post-assessment appeal.

You file before the deadline by gathering the facts, generating the package, signing once, and saving the fax receipt.

1. Gather your LLC info (EIN, address, formation date, NAICS code) and your foreign owner info (legal name, FTIN or self-assigned Reference ID, residential address, country of citizenship).
2. Add up year-end totals: capital contributions in, distributions out, total assets at year-end in USD, list of any other reportable transactions.
3. Use our 15-minute online filer to generate the full package: cover letter, pro forma 1120 with the "Foreign-Owned U.S. DE" stamp, Form 5472 (all parts), Part V supporting statement, Reasonable Cause Statement (only if late).
4. Sign once on screen — the signature embeds into every required signature box automatically.
5. Have an accountant on our team review the package end-to-end.
6. Get the package faxed to the IRS Ogden PIN Unit at +1-855-887-7737 and get the timestamped receipt emailed to you as transmission evidence.

Pricing: $149 Standard (ready in 5-7 business days) or $199 Express (within 3) — identical filing, IRS fax delivery included. +$99 per additional past year. 100% money-back guarantee if we fail to submit.

Yes, ideally. There's no penalty or downside for filing Form 5472 early. Benefits of filing in January-February rather than waiting until April:

• Avoid last-minute scramble if you discover missing information.
• Less stress.
• Buffer against any wizard or fax delivery issues.
• Faster IRS processing.
• Get the obligation off your to-do list.

Our returning customers typically file in January or February each year — pre-filled from their prior year's filing, takes 5-10 minutes total.

Filing earlier than your tax year ends doesn't work — the IRS won't process a return for a tax year that hasn't completed yet. So January 1 is the earliest practical filing date for the prior calendar year.

If you file with us, we email you in the second week of January as a reminder that Form 5472 is due April 15, and again in early March if the filing is still outstanding. The reminders include:

• Confirmation of your LLC name and tax year.
• Link to start the new year's filing (pre-filled from prior year).
• Estimated time: 5-10 minutes for returning customers.

No spam, no upselling — just the annual reminder so you don't forget. Unsubscribe link in every email.

If you're filing DIY without our service, set a calendar reminder for February 1 each year. Filing in February gives you 6+ weeks of buffer before the April 15 deadline.