Form 5472 Due Date 2026: Deadlines, Extensions & Late Filing Penalties
Find your Form 5472 due date for tax years 2025 and 2026, how to extend it with Form 7004, and what happens if you file late. Clear tables and FAQs.
Introduction
If you own a U.S. LLC from outside the United States, one date matters more than any other each year: your Form 5472 due date. Miss it, and the IRS can assess a $25,000 penalty, even if your LLC earned nothing.
This guide gives you the exact dates for tax years 2025 and 2026, explains how the deadline is calculated, and shows how to get six more months with an extension. It is written for foreign-owned single-member LLCs that file Form 5472 with a pro forma Form 1120.
Quick answer: Form 5472 is due on the 15th day of the 4th month after your tax year ends. For a calendar-year foreign-owned LLC, that is April 15 of the following year.
· Tax year 2025: due April 15, 2026, or October 15, 2026, with Form 7004. Both dates have passed.
· Tax year 2026: due April 15, 2027, or October 15, 2027, with Form 7004.
Not sure whether your LLC has to file at all? Start with our Form 5472 filing requirements guide, then come back here for your dates.
Form 5472 due date for tax years 2025 and 2026
The deadline that applies to you depends on which tax year you are filing for. Most foreign-owned LLCs use the calendar year, so these are the dates to know.
|
Tax year (calendar)
|
Original due date
|
Extended due date (with Form 7004)
|
Status as of October 2026
|
|---|---|---|---|
| 2026Jan 1 to Dec 31, 2026 | April 15, 2027Thursday | October 15, 2027Friday | Upcoming |
| 2025Jan 1 to Dec 31, 2025 | April 15, 2026Wednesday | October 15, 2026Thursday | PassedFile now if you missed it. |
Why do people search for a "2026" due date and find a 2027 date? Because the return for any tax year is filed in the following year. Your 2026 activity is reported in 2027.
If you missed the 2025 deadline, do not wait for the next one. Each unfiled year is a separate penalty risk, so the late return should go in as soon as possible.
How the Form 5472 deadline is calculated
Form 5472 has no deadline of its own. It is attached to a pro forma Form 1120, so it shares that return's due date, including extensions.
The rule is simple: the return is due on the 15th day of the 4th month after your tax year ends.
Which tax year does your LLC use? Per the IRS instructions, a foreign-owned LLC uses the same tax year its owner uses for U.S. tax filing. If the owner has no U.S. filing requirement, the LLC uses the calendar year. In practice, that means most foreign-owned LLCs follow the calendar year.
| Tax year ends | Original due date15th day of 4th month | Extended due date15th day of 10th month |
|---|---|---|
| December 31 Calendar year | April 15 | October 15 |
| March 31 | July 15 | January 15 |
| September 30 | January 15 | July 15 |
Due dates for a new LLC or a closing LLC
New LLC (first year). Your first tax year starts on the day the LLC is formed and ends on December 31. The first return is due April 15 of the next year, even if the LLC existed for only a few weeks.
Example: an LLC formed on September 10, 2026 has a first tax year of September 10 to December 31, 2026. Its first Form 5472 is due April 15, 2027.
Many new owners assume no filing is needed in year one. But the IRS treats money paid in connection with forming the entity, including the owner's contributions, as reportable transactions. Paying your formation fees usually counts.
Closing LLC (final year). When an LLC is dissolved, its final tax year ends on the dissolution date. The final return is generally due on the 15th day of the 4th month after that date. Distributions made while closing the LLC are also reportable, so the final-year return should not be skipped. Confirm your final-year date with your preparer, as it depends on when the dissolution takes effect.
What if the due date falls on a weekend or holiday?
If a due date lands on a Saturday, Sunday or federal legal holiday, you can file on the next business day without penalty.
For the 2026 tax year, this rule does not change anything. April 15, 2027, is a Thursday and October 15, 2027, is a Friday.
How you send the return also matters. Foreign-owned LLCs cannot e-file Form 5472. It must be faxed or mailed to a dedicated IRS unit in Ogden, Utah. Leave enough time for either method, and keep your fax confirmation or mailing receipt as proof of the date you filed. Our Form 5472 fax filing guide walks through the steps.
How to extend the Form 5472 deadline with Form 7004
Need more time? File Form 7004 by the original due date, and you get an automatic six-month extension. For the 2026 tax year, that moves the deadline from April 15, 2027, to October 15, 2027.
The IRS has specific rules for foreign-owned LLCs:
File it on time. Form 7004 must reach the IRS by the original due date. An extension requested late is not valid.
Use the Form 1120 code. On Form 7004, Part I, line 1, enter the code for Form 1120, because your Form 5472 is attached to a pro forma Form 1120.
Label it. Write "Foreign-owned U.S. DE" across the top of Form 7004.
Send it to the right place. Fax or mail it to the same dedicated IRS fax number or address used for the pro forma Form 1120, not the regular Form 7004 address.
Two points owners often miss:
The extension is automatic. You do not need to give a reason, and the IRS does not send an approval letter.
The extension gives you more time to file only. If your LLC owes U.S. tax for another reason, the extension does not delay payment.
What happens if you miss the Form 5472 due date?
The IRS can assess a $25,000 penalty for each Form 5472 not filed on time and in the required manner. A form that is substantially incomplete counts as not filed.
If the failure continues for more than 90 days after the IRS notifies you, an additional $25,000 can apply for each 30-day period it continues.
If you have missed a deadline, the best step is to file the late return as soon as possible. Relief may be available in some cases. Our Form 5472 penalties guide explains how the penalty works and the relief options in detail.
Form 5472 deadline checklist for the 2026 tax year
Use this timeline to file the 2026 return without a last-minute rush.
January 2027: Gather your 2026 records: bank statements, owner contributions, distributions and payments between you and the LLC.
February 2027: Confirm your LLC's EIN and details. If you do not have an EIN yet, apply now, because it can take weeks for foreign owners.
March 2027: Prepare Form 5472 and the pro forma Form 1120. Our pro forma Form 1120 guide shows which fields to complete.
By April 15, 2027: Fax or mail the return, or file Form 7004 if you need more time.
By October 15, 2027: If you filed Form 7004, submit the return by this date.
After filing: Save your fax confirmation or mailing receipt with a copy of the return.
Frequently asked questions
What is the Form 5472 due date in 2026?
Two deadlines fell in 2026, both for the 2025 tax year: April 15, 2026, or October 15, 2026 if Form 7004 was filed on time. Both have now passed.
When is Form 5472 due for the 2026 tax year?
For a calendar-year LLC, the 2026 return is due April 15, 2027. With a timely Form 7004 extension, it is due October 15, 2027.
Is the Form 5472 deadline the same as the Form 1120 deadline?
Yes. Form 5472 is attached to the pro forma Form 1120, so both share the same due date, including extensions.
How do I extend the Form 5472 deadline?
File Form 7004 by the original due date. Enter the Form 1120 code, write "Foreign-owned U.S. DE" at the top, and fax or mail it to the same IRS unit used for the return. The extension is six months.
What is the Form 5472 due date for fiscal-year filers?
The 15th day of the 4th month after the fiscal year ends, or the 15th day of the 10th month with an extension. A foreign-owned LLC uses a fiscal year only if its owner does for U.S. tax filing.
My LLC was formed in December. Do I still file for that year?
Usually yes. The first tax year runs from formation to December 31, and formation payments and owner contributions count as reportable transactions. The return is due April 15 of the next year.
Do I have to file Form 5472 if my LLC had no income?
Often yes. Filing depends on reportable transactions, not income. Owner contributions and payments between you and the LLC usually count.
Can I e-file Form 5472 to meet the deadline?
No. A foreign-owned U.S. LLC cannot e-file Form 5472. It must be faxed or mailed to the dedicated IRS unit in Ogden, Utah, by the due date. See our fax filing guide.
What is the penalty for filing Form 5472 late?
$25,000 per form. If the failure continues more than 90 days after an IRS notice, another $25,000 can apply for each 30-day period. Details are in our penalties guide.
I missed the deadline. What should I do now?
File the late return as soon as possible rather than waiting for the next deadline. Then speak with an Enrolled Agent about whether relief may be available in your case.
File before the deadline with Form1120-5472
The Form 5472 due date is easy to miss when you run your business from another country. Our team, supervised by IRS Enrolled Agents, prepares and files your Form 5472 and pro forma Form 1120 by fax or mail, and can file Form 7004 if you need more time.
Flat fee of $199 for Form 1120 and 5472, with no hidden charges. View pricing and start your filing.