Form 5472 Deadline: April 15 Main, October 15 Extended (2026)

Form 5472 follows the corporate return deadline, because it is filed with a pro forma Form 1120. For a calendar-year entity — which describes nearly every foreign-owned single-member LLC — that deadline is April 15 of the year following the tax year. The form and its pro forma 1120 are one package with one due date.

If April 15 falls on a weekend or a legal holiday (including Emancipation Day in the District of Columbia), the deadline shifts to the next business day. Always confirm the exact date for the year you are filing, but plan around April 15 as the working deadline.

The pattern is fixed: file by April 15, or by October 15 if you filed Form 7004 on time. Because the package carries no tax for a disregarded entity, there is no separate payment deadline to track — only the filing date.

The extension form is Form 7004, “Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns.” Filed on or before April 15, it grants an automatic six-month extension of the filing deadline for the pro forma 1120 and the attached Form 5472 — moving it to October 15.

Because a disregarded entity owes no entity-level income tax, Form 7004 is purely a filing-time extension — there is nothing to pay and nothing else to extend. File it by April 15 if you need until October to assemble the package.

The deadline is tied to the filing obligation, not to profit. If the LLC had a reportable transaction during the year — and funding the LLC, paying its state fee, or taking a draw all count — then Form 5472 is due on the normal April 15 schedule, even if the LLC earned nothing and owes no tax.

This trips up many founders who assume “no income, no deadline.” The reportable-transaction trigger means a brand-new, zero-revenue LLC almost always has a Form 5472 due by April 15. The do I need to file qualifier confirms whether your LLC had a reportable transaction.

A missed deadline is serious: the $25,000 penalty under IRC §6038A(d) applies to a late or unfiled Form 5472, per form, per year, with no maximum and no statute of limitations. After a 90-day IRS notice, an additional $25,000 accrues every 30 days.

If you have already missed the deadline, the right move is to file the late return now, voluntarily, before the IRS contacts you — which stops the continuation penalty from starting and supports a reasonable-cause request. The missed Form 5472 and catch-up filing guides explain exactly what to do.

April 15 is a crowded date, so it is easy to conflate filings. Keep them separate. Form 5472 with the pro forma 1120 is the entity's information filing. A non-resident owner who has US obligations of their own files a personal Form 1040-NR — a different return with its own rules.

Most non-resident LLC owners with no US trade or business income have only the entity's Form 5472 filing to worry about — but if you also owe a 1040-NR, track its deadline separately.

The April 15 date is really shorthand for “the 15th day of the fourth month after the tax year ends” — which lands on April 15 only because most entities use the calendar year. An entity with a fiscal year (a tax year ending in a month other than December) files on the corresponding date for its own year-end.

In practice, almost every foreign-owned single-member LLC is a calendar-year entity, so April 15 is the date to plan around. If your LLC uses a fiscal year, count four months and 15 days from its year-end.