Guide

Form 5472 Filing Deadline (2026) Guide

Form 5472 is due April 15 (with your tax return). A 6-month extension is available using Form 7004. First year: due by 15th day of 4th month after tax year end.

Form 5472 is due April 15 of the year following your tax year (same as your corporate tax return). A 6-month automatic extension is available by filing Form 7004, extending the deadline to October 15. For new LLCs, the first filing is due by the 15th day of the 4th month after the tax year ends.

Deadlines

Form 5472 Deadlines

| Situation | Deadline | |-----------|----------| | Calendar year LLC | April 15 | | With extension (Form 7004) | October 15 | | First year (new LLC) | 15th day of 4th month after tax year end | | Fiscal year LLC | 15th day of 4th month after fiscal year end |

How to Get an Extension

File Form 7004 (Application for Automatic Extension) by April 15
This gives you an automatic 6-month extension to October 15
No reason required — the extension is automatic
The extension is for filing, not for payment of any taxes due

First Year

First Year Filing

If your LLC was formed during the tax year:

Your first Form 5472 covers from formation date to December 31
Due by April 15 of the following year
Report ALL transactions from formation date onward
Even if LLC had no activity, you must file

Example: LLC formed July 15, 2026 → First Form 5472 covers July 15 - December 31, 2026 → Due April 15, 2027

Late Filing

Late Filing Consequences

| Action | Result | |--------|--------| | File on time | No penalty | | File with extension | No penalty | | File 1 day late | $25,000 penalty | | Don't file at all | $25,000 + additional $25,000 per 30 days |

See Form 5472 penalties for penalty abatement options.

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Frequently Asked Questions

Is Form 5472 required?

Yes, for all foreign-owned US LLCs and corporations with 25%+ foreign ownership. Filed annually with a pro-forma Form 1120.

What is the penalty for not filing?

$25,000 per form per year. Penalties accumulate and the IRS is aggressive on enforcement.

When is Form 5472 due?

April 15 (same as tax return). 6-month extension available via Form 7004 (extends to October 15).

Do I need an EIN to file Form 5472?

Yes. Your EIN is required on Form 5472. Apply for an EIN at ein.so for $49 before filing.

Can I file Form 5472 myself?

Yes, but most non-residents use a US CPA ($200-500) due to the $25,000 penalty for errors.

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