Form 7004: Extend Form 5472 for Your LLC

A US LLC owned by one non-US person files Form 5472 with a pro forma Form 1120 every year, due 15 April for a calendar year. Form 7004 extends that by six months. The catch: a foreign-owned LLC sends it to the Form 5472 fax or address, not to the usual Form 7004 address.

What Form 7004 does

It is the automatic extension of time to file certain business returns, including Form 1120 and Form 1065. For a foreign-owned single-member LLC it extends the pro forma Form 1120 and the Form 5472 attached to it, generally by six months, to 15 October for a calendar year. No reason is needed and no signature is required.

Deadline

File it on or before the original due date of the return: the 15th day of the 4th month after the tax year ends, which is 15 April for a calendar-year LLC. One Form 7004 covers one return.

Filling it in

• Use the LLC's name and address as the IRS has them.
• Enter form code 12, the code for Form 1120.
• Write "Foreign-owned U.S. DE" across the top of the form.

Where to send it

Not to the regular Form 7004 addresses. A foreign-owned LLC sends it to the same place as Form 5472:

• Fax: 855-887-7737
• Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201

Keep the fax confirmation. The IRS no longer sends approval notices for Form 7004; it writes only if a request is disallowed.

What it does not do

• It does not extend the time to pay. Any tax due is still due on the original date, with interest from then. A foreign-owned LLC filing only Form 5472 usually owes no tax with it.
• It does not update your address with the IRS; use Form 8822-B.
• It does not extend your state's annual report or tax.

See the Form 5472 guide and estimate exposure with the Form 5472 penalty calculator.

Sources: IRS: Instructions for Form 7004, IRS: Instructions for Form 5472. Checked 5 October 2026.