Form 5472 is due on the same schedule as Form 1120 (the cover sheet). For most foreign-owned single-member LLCs, this means April 15 for the prior tax year.
Calendar Year LLCs (Most Common)
- Tax year end: December 31
- Form 5472 + pro-forma Form 1120 due: April 15 of the following year
- With Form 7004 extension: October 15 of the following year
Fiscal Year LLCs
- Due date: 15th day of the 4th month after fiscal year end
- Example: fiscal year ending June 30 → deadline October 15
- Extension: 6 months via Form 7004 → April 15 of following calendar year
2026 Key Dates (for tax year 2025)
- January 1, 2026: tax year 2025 closed, filing preparation begins
- April 15, 2026: Form 1120 + Form 5472 due (or Form 7004 for extension)
- October 15, 2026: extended deadline (if Form 7004 was filed)
How to Extend
Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns):
- File by April 15 (original deadline)
- Free — no fee
- Automatic — no explanation required
- Grants 6-month extension
- Applies to the pro-forma Form 1120 and attached Form 5472 together
File Form 7004 by mail or fax. E-filing is available if you have a paid preparer with e-file access.
What Happens If You Miss the Deadline
- Day 1 late: $25,000 penalty assessed (though IRS often does not send notice until months later)
- Day 91 after IRS notice: additional $25,000 per 30-day period
- 1+ years late: multiple annual penalties can stack
File late but pre-notice: still $25,000 penalty, but eligible for first-time abatement or reasonable-cause consideration.
File late after IRS notice: $25,000 + continuing penalty; reasonable-cause bar is higher.
Weekend and Holiday Shift
If April 15 falls on a Saturday, Sunday, or federal holiday, the deadline shifts to the next business day. April 15, 2026 is a Wednesday — no shift.
State-Level Deadlines Are Separate
Form 5472 is a federal filing. Your LLC's state (Wyoming, Delaware, New Mexico, etc.) has its own filing schedule — typically an annual report due on the LLC's anniversary date. These are independent obligations; missing state does not affect federal, and vice versa.
Setting Calendar Reminders
Recommended reminder schedule:
- January 1: begin gathering LLC transaction summary for prior year
- February 15: draft Form 5472 for review
- March 15: finalize; file if simple
- April 1: if not filed, prepare Form 7004 extension
- April 15: file 5472+1120 or 7004 (no exceptions)