Form 5472 filing deadlines in simple English
Form 5472 filing deadline
Learn when Form 5472 is due, see common LLC and corporate deadlines, understand Form 7004 extensions, and check your company’s likely filing date.
When is Form 5472 due?
Form 5472 is generally due on the same date as the U.S. income-tax return it is attached to. For many foreign-owned single-member LLCs using a January-to-December tax year, the normal Form 5472 filing deadline is April 15 of the following year.
April 15 is not universal. Company type, tax year, a valid Form 7004 extension, weekends, holidays, and special IRS relief can change the date.
| Company situation | Normal date | With a timely extension |
|---|---|---|
| Foreign-owned one-owner LLC using Form 5472 with a Form 1120 cover sheet | April 15 | October 15 |
| Calendar-year C corporation filing Form 1120 | April 15 | October 15 |
| Calendar-year multi-owner LLC filing Form 1065 | March 15 | September 15 |
Form 5472 deadline questions
When is Form 5472 due?
Form 5472 is generally due on the same date as the U.S. income-tax return it is attached to, including an extension that was requested on time. For many calendar-year foreign-owned single-member LLCs, the normal filing date is April 15 of the following year.
Is Form 5472 always due on April 15?
No. April 15 is the common normal date for a calendar-year corporation or foreign-owned single-member LLC using a pro forma Form 1120. A different tax year, company classification, weekend, holiday, or special IRS relief can change the date.
Does Form 5472 have a separate deadline?
Usually no. Form 5472 normally follows the deadline of the related U.S. tax return. A foreign-owned single-member LLC commonly sends Form 5472 with a Form 1120 cover sheet, called a pro forma Form 1120.
Can Form 7004 extend the Form 5472 filing deadline?
A Form 7004 extension requested before the normal deadline can generally extend the related return and attached Form 5472. Sending Form 7004 after the normal deadline does not create a timely extension.
What should I do if the Form 5472 deadline has passed?
Do not wait. Gather the company, ownership, payment, transfer, and filing records. Ask a tax professional with direct Form 5472 experience to check what must be filed and whether a reasonable-cause explanation may be relevant. The starting penalty can be $25,000 for a required Form 5472 that is late, missing, or missing important information.