Free tool
Form 5472 deadline calculator.
Form 5472 plus the pro forma Form 1120 for a calendar-year foreign-owned single-member LLC is due April 15 of the following year, and this calculator handles weekend and holiday rolls, dissolution short years and Form 7004 extensions below.
Deadline check
Calculate your filing date
April 15, 2026
The deadline has passed. If the IRS hasn't contacted you, its DIIRSP procedures say to file the late return through normal filing procedures, optionally with a reasonable-cause statement. Penalties may still be assessed.
How we calculate this
How does the deadline rule work?
The calculator starts from April 15, the Form 1120 due date for a calendar-year LLC. It switches to the dissolution short-year rule when needed, including the earlier June rule for years that began before 2026, adds the Form 7004 extension for a timely filing, and moves a weekend or DC legal-holiday date to the next business day.
What is the April 15 rule?
A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 by the due date of that Form 1120: the 15th day of the 4th month after its tax year ends, which is April 15 for a calendar year. We use that date as the starting point before checking whether a dissolution short year, a timely Form 7004, or a weekend or legal holiday changes the final deadline.
How does the weekend and holiday roll work?
When a due date falls on a Saturday, Sunday or legal holiday, filing on the next business day counts as on time. The legal holidays are those of the District of Columbia, so DC Emancipation Day on April 16 counts too. The calculator applies the roll last, to the regular, short-year or extended date.
When does a dissolution short year apply?
A dissolution short year applies when the LLC dissolved during the tax year. A dissolved corporation generally files by the 15th day of the 4th month after the date it dissolved; the calculator uses the 15th of the 4th month after the month of dissolution (the 3rd month for a June dissolution in a year that began before 2026, below), then applies the same weekend and holiday roll.
What changes for a year ending in June?
A tax year ending June 30 that began before January 1, 2026 is due on the 15th day of the 3rd month after it ends (September 15), and a timely Form 7004 extends it by 7 months instead of 6 (to April 15). A short year ending anytime in June is treated as ending June 30, so this covers an LLC that dissolved in June 2025 or earlier. For tax years beginning in 2026 or later, the general 4th-month date and 6-month extension apply.
How does a Form 7004 extension work?
A Form 7004 filed by the regular due date gives an automatic extension, generally 6 months: October 15 for a calendar year, or six months after a short-year due date (seven for a June year-end that began before 2026). The calculator adds the extension to the unrolled due date, then applies the weekend and holiday roll. It takes your word that the Form 7004 was filed on time.
What the calculator does not cover
- It assumes a calendar tax year. A foreign-owned LLC uses its owner's U.S. tax year or, if the owner has none, the calendar year. IRS — Instructions for Form 5472 (Rev. 12/2024), foreign-owned U.S. DEs
- A missed deadline: if the IRS hasn't contacted you, the IRS says to file the late return through normal filing procedures, and penalties may still be assessed. IRS — Delinquent international information return submission procedures
Last reviewed 30 September 2026 against the Form 1120, Form 7004 and Form 5472 instructions, IRC §§6072 and 7503, and Pub. L. 114-41 §2006. General information, not tax advice.
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FAQ
What are common deadline questions?
What if the Form 5472 deadline already passed?
If you are not under IRS examination or investigation and the IRS hasn't contacted you about the missing return, its Delinquent International Information Return Submission Procedures (DIIRSP) say to file it through normal filing procedures, optionally with a reasonable-cause statement. Penalties may still be assessed.
Does having no income or no reportable transactions change the deadline?
No. The deadline itself does not change. Form 5472 is triggered by reportable transactions, not income; if reportable transactions exist, the same due date applies.
Can this Form 5472 be e-filed?
No. Form 5472 for this filer type is fax or mail only. Our service prepares the package and faxes it to the IRS Ogden PIN Unit.
How does the Form 7004 extension work?
Form 7004 must be filed by the regular due date of the return, April 15 for a calendar-year LLC. If it is timely, the automatic extension, generally 6 months, moves the Form 5472 package due date to October 15.
Does a first-year LLC still have this deadline?
Yes. The year of formation counts if the LLC had reportable transactions during that year, and the Form 5472 package follows the same deadline rules.
File Form 5472 with the deadline handled.
Get the Form 5472 package prepared, reviewed, and faxed to the IRS from $149.