Guide
Form 5472 Filing Deadline (2026) Guide
Form 5472 is due April 15 with your pro-forma Form 1120. A 6-month extension to October 15 is available via Form 7004. First year: due by the 15th day of the 4th month after your tax year ends.
Form 5472 is due April 15 of the year following your tax year, filed with a pro-forma Form 1120. A 6-month automatic extension to October 15 is available by filing Form 7004 on or before April 15. A new LLC files its first Form 5472 by the 15th day of the 4th month after its tax year ends. The penalty for late or missing filings is $25,000 per form per year.
Form 5472 is the IRS information return that a foreign-owned US LLC or corporation files to disclose transactions with related foreign parties. The deadline matters because the IRS charges a flat $25,000 penalty for filing one day late, filing an incomplete form, or not filing at all. This deadline is tied to your income tax return date, not a separate schedule. A foreign-owned single-member US LLC attaches Form 5472 to a pro-forma Form 1120 and submits both together. This guide explains the exact due dates, the extension process, the first-year rule, and how your EIN connects to the whole filing.
| Factor | Detail |
|---|---|
| Standard deadline | April 15 (calendar-year LLC) |
| Extended deadline | October 15 (with Form 7004) |
| Extension form | Form 7004, filed by April 15 |
| First-year deadline | 15th day of 4th month after tax year end |
| Filed with | Pro-forma Form 1120 |
| EIN required | Yes (Form SS-4) |
| Late/missing penalty | $25,000 per form per year |
| IRS EIN cost | $0 |
| ein.so EIN cost | $49 Standard / $97 Express |
Deadlines
When Is Form 5472 Due in 2026?
Form 5472 is due April 15, 2026, for a calendar-year LLC reporting the 2025 tax year. You file it attached to a pro-forma Form 1120. A 6-month automatic extension to October 15, 2026, is available by filing Form 7004 by April 15.
The deadline always mirrors the income tax return deadline of the entity that carries Form 5472. For a foreign-owned single-member US LLC, that carrier is the pro-forma Form 1120. The two documents travel together as one package to the IRS.
| Situation | Deadline |
|---|---|
| Calendar-year LLC (2025 tax year) | April 15, 2026 |
| With Form 7004 extension | October 15, 2026 |
| New LLC, first filing | 15th day of 4th month after tax year end |
| Fiscal-year LLC | 15th day of 4th month after fiscal year end |
If April 15 falls on a weekend or a federal holiday, the deadline shifts to the next business day. Confirm the exact 2026 calendar date with a US CPA before you file.
Extensions
How Do You Get a Form 5472 Extension?
You get a Form 5472 extension by filing Form 7004 on or before April 15. This grants an automatic 6-month extension to October 15. No reason or IRS approval is required. The extension covers the pro-forma Form 1120 that carries your Form 5472.
File Form 7004 by April 15
Receive an Automatic 6-Month Extension
Understand What the Extension Covers
File Form 5472 by October 15
The extension postpones the filing deadline only. It does not reduce, remove, or delay any tax liability. For most foreign-owned single-member LLCs with no US-source income, the pro-forma Form 1120 reports zeros, so no payment is due. Verify your specific position with a CPA.
First Year
When Is the First Form 5472 Due for a New LLC?
A new calendar-year LLC files its first Form 5472 by April 15 of the year after formation. The first return covers from the formation date through December 31. You report every reportable transaction from day one, including the money used to form and fund the LLC.
The first-year rule catches many non-residents off guard. Formation itself creates a reportable transaction. The capital you contribute to start the LLC, the registered agent fees paid through related parties, and any loans from the owner all count. You must file even if the LLC never opened a bank account or earned a single dollar.
Example: An LLC formed July 15, 2026, files its first Form 5472 covering July 15 through December 31, 2026. That return is due April 15, 2027. With a Form 7004 extension filed by April 15, 2027, the deadline moves to October 15, 2027.
Before you can file the first Form 5472, you need an EIN. Non-residents get one by faxing Form SS-4 to the IRS at 855-215-1627, with a passport number on Line 7b. See how to get an EIN and EIN processing time to plan around the deadline.
Penalties
What Is the Penalty for Filing Form 5472 Late?
The penalty for filing Form 5472 late, filing incomplete, or not filing is $25,000 per form per year. The IRS adds another $25,000 for each 30-day period the failure continues after the IRS issues notice. The penalty applies whether the LLC earned $0 or millions.
| Action | Result |
|---|---|
| File by April 15 | No penalty |
| File by October 15 with Form 7004 | No penalty |
| File one day late | $25,000 penalty |
| Fail to file at all | $25,000 plus $25,000 per 30 days after notice |
| File incomplete or inaccurate | Treated as a failure to file ($25,000) |
The penalty is flat, not a percentage of tax owed. A disregarded LLC with no income still owes $25,000 if it files late. This is why the deadline carries real weight even when no tax is due. The IRS enforces Form 5472 penalties aggressively against foreign-owned entities.
Penalty abatement may apply when you show reasonable cause for the failure. Reasonable cause is not guaranteed and requires documentation. File the late return immediately to stop the additional $25,000 charges that accrue every 30 days. Discuss abatement and reasonable cause with a US CPA before you respond to any IRS notice.
EIN Requirement
Why Do You Need an EIN to File Form 5472?
You need an EIN to file Form 5472 because the form requires your LLC's federal tax ID in the entity identification section, and the IRS rejects filings without one. Get your EIN before the Form 5472 deadline. The IRS charges $0 for an EIN; ein.so files it for $49.
Non-residents cannot use the IRS online EIN tool, because that tool requires a Social Security Number. Instead, you fax Form SS-4 to the IRS at 855-215-1627. On Line 7b, you enter your passport number in place of an SSN or ITIN. No SSN and no ITIN are needed to get an EIN this way.
Apply for Your EIN First
Choose Your Speed
Put the EIN on Form 5472
Keep the EIN for All Years
Lead time matters. If your Form 5472 deadline is April 15 and you do not yet have an EIN, start the SS-4 process weeks ahead. Express processing exists for exactly this reason. ein.so handles the EIN; a US CPA handles Form 5472 itself.
Filing Package
What Documents Do You File With Form 5472?
You file Form 5472 together with a pro-forma Form 1120 as a single package. A foreign-owned single-member US LLC is a disregarded entity, so the Form 1120 is "pro-forma," meaning you complete only the identifying details, not a full corporate tax calculation.
| Document | Purpose |
|---|---|
| Form 5472 | Discloses reportable transactions with related foreign parties |
| Pro-forma Form 1120 | Carrier return for the disregarded LLC; identifying info only |
| EIN | Identifies your LLC on both forms |
| Passport number | Identified the responsible party when you obtained the EIN |
The pro-forma Form 1120 does not compute a corporate tax bill for most disregarded LLCs. You write the LLC name, address, and EIN, mark the entity as a foreign-owned disregarded entity, and attach Form 5472. Report each reportable transaction on Form 5472 in US dollars.
Submit the package to the IRS by mail or fax. The IRS assigns a specific address and fax line for foreign-owned disregarded entities filing Form 5472. Confirm the current submission address and the exact pro-forma fields with a US CPA, because Form 5472 is YMYL tax compliance and ein.so does not give tax advice. See the Form 5472 guide for the full filing walkthrough.
Annual Compliance
How Does Form 5472 Fit Your Annual Compliance?
Form 5472 is one part of a foreign-owned LLC's annual compliance, alongside the BOI report and any state filings. Map every deadline once so you never miss the $25,000 Form 5472 due date. Your EIN ties these filings together.
Form 5472 + 1120 (Federal)
BOI Report (FinCEN)
State Annual Report
EIN: One-Time Setup
Form 5472 recurs every tax year. The first filing follows the first-year rule; every filing after that follows the April 15 / October 15 calendar. Set a reminder for both the April 15 Form 7004 deadline and the October 15 extended deadline. A US CPA can manage the Form 5472 filing while you keep your EIN and records current.
Next Steps
Next Steps for Your Form 5472 Deadline
- Apply for your EIN — required on Form 5472; $49 Standard (4-7 business days) or $97 Express (2-3 business days)
- Read the Form 5472 guide — full filing walkthrough for foreign-owned single-member LLCs
- Review the SS-4 form guide — how non-residents complete Form SS-4 with a passport number on Line 7b
- File your BOI report — separate FinCEN filing required for most LLCs
- Check EIN processing time — plan your EIN lead time before the April 15 deadline
Related guides: How to get an EIN | EIN without SSN | EIN for non-residents | EIN cost | EIN for bank account.
ein.so files your EIN so Form 5472 never stalls on a missing tax ID. We handle the EIN application and do not provide tax advice; work with a US CPA for Form 5472 itself.
Frequently Asked Questions
When is Form 5472 due in 2026?
Form 5472 is due April 15, 2026, for the 2025 tax year of a calendar-year LLC. You file it attached to a pro-forma Form 1120. A 6-month automatic extension to October 15, 2026, is available by filing Form 7004 on or before April 15. The extension covers filing, not any tax payment due.
Is Form 5472 required for my LLC?
Yes, if your US LLC or corporation has at least 25% foreign ownership and had a reportable transaction during the tax year. A foreign-owned single-member US LLC files Form 5472 with a pro-forma Form 1120 every year. Filing is required even when the LLC had no income, because formation funding counts as a reportable transaction.
What is the penalty for filing Form 5472 late?
The penalty is $25,000 per form per year for filing late, filing incomplete, or not filing at all. The IRS assesses an additional $25,000 for each 30-day period the failure continues after IRS notice. The $25,000 amount applies whether the LLC earned $0 or $1 million. Confirm penalty exposure with a US CPA.
Do I need an EIN to file Form 5472?
Yes. Form 5472 requires your LLC's EIN in the entity identification section, and the IRS rejects filings without one. Non-residents get an EIN by faxing Form SS-4 to the IRS at 855-215-1627 using a passport number on Line 7b. ein.so files your SS-4 and delivers your EIN for $49 Standard or $97 Express.
How do I get a Form 5472 extension to October 15?
File Form 7004 on or before April 15 to receive an automatic 6-month extension to October 15. No reason or approval is needed. The extension applies to the pro-forma Form 1120 that carries your Form 5472. The extension postpones filing only; any US tax owed is still due April 15. Confirm payment timing with a CPA.
When is the first Form 5472 due for a new LLC?
A new calendar-year LLC files its first Form 5472 by April 15 of the year after formation. The first return covers from the formation date through December 31. You report all reportable transactions from day one, including the capital used to fund and form the LLC. File even if the LLC never opened a bank account.
Can I file Form 5472 myself as a non-resident?
Yes, you can file Form 5472 with a pro-forma Form 1120 by mail or fax to the IRS. Many non-residents hire a US CPA because the $25,000 penalty makes errors expensive. ein.so handles the EIN that Form 5472 requires but does not file Form 5472 or give tax advice. Work with a CPA for the return itself.
Does Form 5472 mean my LLC owes US tax?
No. Form 5472 is an information return, not a tax calculation. A foreign-owned single-member US LLC is usually a disregarded entity, and the pro-forma Form 1120 reports zeros in most income fields. You file Form 5472 to disclose reportable transactions with related foreign parties. US tax liability depends on US-source income. Confirm with a CPA.
What happens if I miss the October 15 extended deadline?
Missing the October 15 extended deadline triggers the same $25,000 penalty as missing April 15. The IRS treats a late filing after extension as a failure to file. Penalty abatement may apply for reasonable cause, but it is not guaranteed. File as soon as possible to limit the additional $25,000 charges that accrue every 30 days after notice.
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