For foreign-owned US single-member LLCs
Form 5472 deadline — when it's due, and what to do if you've missed it
Form 5472 is due April 15 of the year following the tax year. You can get an automatic 6-month extension to October 15 by filing Form 7004 by April 15. Miss the deadline and the IRS charges $25,000 per form — but you can still catch up under DIIRSP. This is the complete deadline guide: exact dates, extension mechanics, what counts as on-time filing, late-filing penalties, the catch-up procedure, and a real timeline showing what happens after you submit.
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What is the exact deadline for Form 5472?#
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.)
How to file Form 7004 for an extension#
Form 7004 (Application for Automatic Extension of Time to File) gives you the 6-month extension. It must be filed by the original deadline (April 15 for calendar-year LLCs).
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 (same Ogden PIN Unit number).
• Mail to IRS Ogden, UT 84201-0023.
The extension is automatic — the IRS doesn't send a confirmation. Just keep proof of timely filing 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.
What counts as "on time"?#
If you fax to the IRS Ogden PIN Unit (+1-855-887-7737), the timestamp on your fax transmission receipt is the postmark. Send it before midnight (local time at your fax origin) on the deadline and you're on time — even if the IRS processes it days or weeks later.
If you mail it, the postmark date counts. Use certified mail with a return receipt so you have proof.
If the IRS processes the return after the deadline despite a timely fax/mail, no penalty applies — the timestamp on your proof of filing is what matters legally.
Keep the fax transmission receipt or certified mail receipt for at least 6 years. If the IRS later (incorrectly) assesses a late-filing penalty, you respond with the proof and they reverse it.
What happens after the deadline if you do nothing#
Timeline of what happens to a missed Form 5472:
• 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-15 "Notice of Penalty Charge" to your LLC's US address of record, assessing $25,000.
• Day +90 from notice: 90-day response window expires.
• Day +120 from notice: continuation penalty begins. 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-15. The penalty is still assessed and continuation timer still runs.
Missed the deadline? Use DIIRSP#
Don't panic. 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.
• You don't owe US income tax (DIIRSP is for information-return delinquencies).
Most foreign-owned single-member LLCs meet all three criteria. DIIRSP is the right path for almost all late filings.
There's no guarantee the IRS will waive the penalty, but well-documented first-time late filings have a high acceptance rate. Generic statements with no specific facts get rejected more often.
Our DIIRSP-aware filer automatically attaches the Reasonable Cause Statement for late filings. Multi-year catch-up packages: $149 for 2 years, $199 for 3 years. Every package is reviewed by an accountant on our team before we fax it.
What is the late-filing penalty in detail?#
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-15 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-15 with a Form 843 abatement request (if already assessed). The earlier you act, the better.
What are real-world deadline scenarios?#
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-15 yet, so DIIRSP is the right path. Typical outcome: penalty waived.
Scenario D — CP-15 already received: Lin missed tax year 2022 and received a $25,000 CP-15 in November 2024. DIIRSP is no longer available for that year. She responds with Form 843 abatement plus the late return — much harder path with lower success rate. 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.
How to file before the deadline#
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. An accountant on our team reviews the package end-to-end.
6. We fax it to the IRS Ogden PIN Unit at +1-855-887-7737 and email you the timestamped receipt as proof of timely filing.
Pricing: Standard $199 · Rush $279 · Premium $449 (IRS fax delivery included). +$149 per additional past year. 100% money-back guarantee if we fail to submit.
Should you file early?#
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.
What is the annual reminder system?#
If you file with us, we email you in January and again in early March as a reminder that Form 5472 is due April 15. 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.
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- ✓Reasonable-cause letter (for late filings)
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+ $149 per additional year·Saves you from the $25,000-per-form IRS penalty
Frequently asked questions
- Does the Form 7004 extension extend Form 5472?
- Yes. Form 5472 is attached to Form 1120, so a 7004 extension for the 1120 automatically extends the 5472 to October 15. File Form 7004 by April 15 to get the extension.
- Can I file Form 5472 early?
- Yes, any time after the tax year ends. There's no penalty for filing early, and it removes the obligation from your to-do list. Most of our returning customers file in January or February.
- What if I miss the extended October 15 deadline?
- Same as missing April 15 without an extension — you'll need to file under DIIRSP with a reasonable cause statement. The earlier you catch up, the better the chance of penalty abatement.
- I'm filing for last year — can I still use your service?
- Yes. The wizard auto-detects late filings and adds the DIIRSP Reasonable Cause Statement automatically. Pricing: Standard $199 · Rush $279 · Premium $449 for 1 year (fax included). Add $149 per additional past year for multi-year catch-up.
- What's the deadline for tax year 2024?
- April 15, 2025 (or October 15, 2025 with Form 7004 extension). If you missed it, file under DIIRSP immediately.
- What's the deadline for tax year 2025?
- April 15, 2026 (or October 15, 2026 with Form 7004 extension).
- If I file Form 7004 do I need to file the actual return?
- Yes — Form 7004 just extends the deadline. You still must file the actual Form 5472 + pro forma 1120 by the extended deadline (October 15 for calendar-year LLCs).
- Can I file Form 7004 after April 15?
- No. Form 7004 must be filed BY the original due date. If you missed April 15 without filing 7004, you're now in late territory — file the actual return under DIIRSP with a reasonable cause statement.
- Does the deadline change in a leap year?
- No. The April 15 deadline is the same in leap years. (Years where April 15 falls on a weekend or federal holiday shift to the next business day.)
- What if my fax fails on the deadline day?
- Retry within minutes — most fax failures are transient. If you can't get through after multiple attempts, fall back to certified mail (postmarked the same day) to IRS Ogden, UT 84201-0023. The certified-mail postmark satisfies the deadline.
Related guides
Filed Form 5472 Late? Here's What to Do Now
If you missed the April 15 deadline for Form 5472, file as soon as possible. The IRS Delinquent International Information Return Submission Procedure (DIIRSP) lets you submit late filings with a Reasonable Cause Statement requesting that the $25,000 penalty be waived. The longer you wait, the higher the risk of an automatic CP-15 penalty notice — and once that notice arrives, your options narrow sharply. This is the complete playbook for getting back into compliance from one missed year to many.
DIIRSP: Filing Late Form 5472 with Penalty Abatement
The IRS Delinquent International Information Return Submission Procedure (DIIRSP) is the official way to catch up on missed Form 5472 filings while requesting that the $25,000-per-form-per-year penalty be waived. Filing under DIIRSP requires a properly written Reasonable Cause Statement attached to each late return. Get it right and most first-time filers walk away with no penalty assessed. Get it wrong — or do nothing — and the IRS will eventually mail a CP-15 notice and start the clock on continuation penalties.
The Form 5472 $25,000 Penalty Explained
Under IRC § 6038A(d), the IRS automatically assesses a $25,000 penalty per Form 5472 that is filed late, filed incompletely, or not filed at all — per year, per LLC. The penalty stacks at $25,000 per 30-day period if you don't fix it within 90 days of an IRS notice. Here's exactly how the penalty works, who it applies to, how to either avoid it entirely, and how to request abatement if you've already triggered it.
How to File IRS Form 5472
Foreign-owned US single-member LLCs must file Form 5472 with an attached pro forma Form 1120 by April 15 each year. You can't e-file — the IRS only accepts these forms by mail or fax to the Ogden PIN Unit at +1-855-887-7737. Below is the full step-by-step process, broken down into every form, field, and decision you'll face — or skip the work entirely and use our accountant-reviewed 15-minute online filer from $199.