Free tool
Form 5472 deadline calculator.
Form 5472 plus the pro forma Form 1120 for a foreign-owned single-member LLC is due April 15 of the following year, and this calculator handles weekend rolls and dissolution short-years below.
Deadline check
Calculate your filing date
April 15, 2026
The deadline has passed. Late filing under DIIRSP with a reasonable-cause statement is the standard path.
How the deadline works
How does the deadline rule work?
The calculator applies the filing year, dissolution date, and extension status to the same due-date logic used in the filing workflow. We start with April 15, switch to the dissolution short-year rule when needed, move weekend dates to the next Monday, and extend timely Form 7004 filings to October 15.
What is the April 15 rule?
The April 15 rule means a calendar-year foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 by April 15 after the tax year ends. We use that date as the starting point before checking whether a weekend roll, dissolution short year, or timely Form 7004 changes the final deadline.
How does the weekend roll work?
The weekend roll moves a Saturday or Sunday due date to the next Monday. The calculator applies that same roll after it computes the regular April 15 deadline, the dissolution short-year deadline, or the October 15 date created by a timely Form 7004 extension.
When does a dissolution short year apply?
A dissolution short year applies when the LLC dissolved during the tax year. In that final year, the return is due on the 15th day of the fourth month after the month of dissolution, and the calculator still applies the same weekend roll if the computed date lands on Saturday or Sunday.
How does a Form 7004 extension work?
A timely Form 7004 extends the Form 5472 package to October 15. It has to be filed by the original April 15 deadline, and the calculator then applies the same weekend-roll rule to the extended date before showing the final due date.
FAQ
What are common deadline questions?
What if the Form 5472 deadline already passed?▾
DIIRSP, the IRS Delinquent International Information Return Submission Procedures, with a reasonable-cause statement is the standard remedy for a late Form 5472 package.
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 original April 15 deadline. If it is timely, it extends 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.