Form 5472 Deadline 2027 for Foreign-Owned LLCs, and How to Extend It with Form 7004

For a single-member US LLC owned by a foreign person and using the calendar year, the Form 5472 and its pro forma Form 1120 for tax year 2026 are due on Thursday, April 15, 2027. If you file Form 7004 by that date, the deadline moves to Friday, October 15, 2027.

The extension is automatic, free, and takes one page. The catch is that it has to reach the IRS by April 15 itself, by fax or by mail, because a foreign-owned LLC cannot file it electronically.

In short:

• Tax year 2026 (calendar year): Form 5472 + pro forma Form 1120 due April 15, 2027.
• Form 7004 filed by April 15, 2027 extends the deadline by 6 months, to October 15, 2027. The IRS does not confirm it: it only writes if the request is disallowed.
• On Form 7004, write "Foreign-owned U.S. DE" across the top and enter form code 12 (Form 1120) in Part I.
• Send the return and the extension by fax to 855-887-7737 or by mail to the IRS PIN Unit in Ogden, Utah. Keep the fax transmission report.
• Tax year 2025 is past: its extended deadline was October 15, 2026. If you missed it, file as soon as possible with a reasonable cause statement.

The 2027 calendar at a glance

Our free LLC deadline calendar builds this list for your state and exports it to your calendar app.

Why April 15

A foreign-owned US disregarded entity has no income tax return of its own, but section 6038A of the tax code and its regulations make it file a pro forma Form 1120 with Form 5472 attached, "by the due date (including extensions)" of a corporate return. For a calendar-year corporation, that is the 15th day of the fourth month after year-end: April 15.

Three details matter:

• The deadline does not depend on revenue. An LLC with zero sales still files if it had a reportable transaction with its owner, such as money put in to pay the registered agent or money taken out. Without any reportable transaction of the kinds listed in Parts IV, V and VI of the form, there is no Form 5472 to file for that year.
• The first year counts. An LLC formed in 2026 files for 2026, on April 15, 2027, if it had a reportable transaction (formation costs you paid personally are one).
• Fiscal years are rare. Almost all of these LLCs use the calendar year. If yours uses another year-end, the due date moves with it; check the Instructions for Form 1120.

How to file Form 7004 for a foreign-owned LLC

The Instructions for Form 5472 say a foreign-owned U.S. DE "can request an extension of time to file by filing" Form 7004, and spell out how.

1. Write "Foreign-owned U.S. DE" across the top of the form.
2. Header: the LLC's name, EIN and address, as on the pro forma Form 1120.
3. Part I, line 1: enter 12, the code for Form 1120.
4. Part II, line 5a: complete "The application is for calendar year 2026". Leave lines 2, 3 and 4 (foreign corporation without a US office, consolidated group, Regulations section 1.6081-5) blank: they describe other kinds of filers.
5. Lines 6, 7 and 8 (tax, payments, balance due): enter 0. A pro forma return computes no tax.
6. Send it by April 15, 2027, "to the fax number or mailing address identified" in the Form 5472 instructions, the same ones as the return itself (below).

What the extension does not do: it gives more time to file, not to pay. A foreign-owned disregarded LLC normally owes no federal income tax on Form 1120, so this rarely matters, but it does matter for the owner's own Form 1040-NR if tax is due there.

Where to send the return and the extension

A foreign-owned U.S. DE cannot e-file Form 5472. The instructions give two channels:

• Fax: 855-887-7737, at 300 DPI or higher.
• Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.

They add that these filers "do not use the mailing address provided in the Instructions for Form 1120." Sending to another IRS address is a common reason for a return to be treated as never received.

How to prove you filed on time

The IRS does not send a confirmation for Form 5472, and since recent revisions it no longer confirms extensions either: "We will notify you only if your request for an extension is disallowed." Your proof is what you keep:

• By fax: the transmission report showing the date, the number dialed (855-887-7737) and the number of pages sent. Save it with a copy of what you sent.
• By mail: a tracked service. The US "timely mailing" rule, which treats the postmark date as the filing date, only covers the US Postal Service and the private delivery services the IRS designates. From abroad, send early enough that the packet arrives before the deadline.

If you missed a deadline

• Tax year 2025: the regular deadline was April 15, 2026 and the extended one October 15, 2026. Both have passed.
• What the IRS can do: the penalty for a Form 5472 not filed "when due and in the manner prescribed" is $25,000, plus $25,000 per related party for each 30-day period that the failure continues more than 90 days after an IRS notice.
• What to do: file the late return as soon as you can, with a statement explaining why it was late, signed under penalties of perjury. Filing before the IRS writes to you, with a credible reasonable cause statement, puts you in the best position. Our guide to catching up on missed Forms 5472 walks through it, and the penalty calculator shows the amounts at stake.

Checklist

• Your LLC had a reportable transaction with you in 2026 (money in, money out, expenses you paid for it).
• Return ready by April 15, 2027? Fax or mail Form 5472 + pro forma Form 1120.
• Not ready? Fax or mail Form 7004 by April 15, 2027: "Foreign-owned U.S. DE" at the top, code 12, lines 6 to 8 at 0.
• Keep the fax transmission report or the tracking proof.
• File the return by October 15, 2027 at the latest.

Official resources

• IRS, Instructions for Form 5472
• IRS, Form 7004 and its instructions
• IRS, Instructions for Forms 1099-MISC and 1099-NEC

Frequently asked questions

Is the Form 5472 deadline April 15 or March 15?

April 15 for a single-member LLC owned by a foreign person. March 15 is the deadline for partnerships (Form 1065), so it applies to an LLC with two or more owners, not to a single-member LLC.

Can I e-file Form 7004 for my foreign-owned LLC?

Not for this purpose. The Form 5472 instructions say the foreign-owned U.S. DE "must fax or mail the Form 7004" to the same fax number or address as the return.

Will the IRS confirm that my extension was accepted?

No. The Form 7004 instructions say the IRS no longer sends approval notices and only writes if the request is disallowed. Keep your fax report or mailing proof.

Does Form 7004 also extend my Form 1040-NR?

No. Form 7004 covers business returns. An individual extends Form 1040-NR with Form 4868.

My LLC had no activity at all in 2026. Do I still file by April 15?

Only if it had a reportable transaction with you or another related party. If you paid its registered agent or state fee from your own pocket, that is a reportable transaction. If truly nothing moved between you and the LLC, no Form 5472 is due for 2026.