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What is Form 7004? Extension for Form 5472 and Form 1120

Form 7004 for a foreign-owned LLC: form code 12, what to write at the top, where to send it, and the October 15 extended deadline.

Amel Ouchene, IRS PTIN holder and CPA Candidate. October 19, 2026, 2 min read

Form 7004 requests an automatic extension of time to file certain business returns. For a foreign-owned single-member LLC, it moves the pro forma Form 1120 and Form 5472 from April 15 to October 15 for a calendar year.

How to fill it in for a foreign-owned LLC

  • Write "Foreign-owned U.S. DE" at the top.
  • Part I, line 1: form code 12 (Form 1120).
  • Lines 6, 7 and 8: -0- (no tax is due on a pro forma return).
  • Send it by the original due date, to the same fax number or Ogden address as the Form 5472 packet.

What it does not do

An extension of time to file is not an extension of time to pay. For a pro forma return there is nothing to pay, but the rule matters for other returns.

Form 7004 (PDF) and its instructions. The deadline calendar shows the exact dates for your tax year.

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Go further

24 min read

Form 5472 Line-by-Line Guide for Foreign-Owned US LLCs

Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.

Read the guide23 min read

Missed Form 5472 for Past Years? Step-by-Step Catch-Up Guide

Missed Form 5472 filings? Discover how to catch up on late Form 5472 filing, prepare pro forma Form 1120, submit reasonable cause, and handle IRS penalties.

Read the guide

This article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.