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Form 5472 due date and penalty calculator
Every US LLC with a single non-US owner files Form 5472 with a pro forma Form 1120 each year. Missing it costs $25,000 per year. Check your deadline, and your exposure if a year slipped.
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- Rates checked Oct 5, 2026
- IRS instructions, rev. Dec 2024
Deadline
Due date
With a Form 7004 extension
Form 7004 must be filed by the original due date.
Penalty exposure
Maximum penalty as assessed
Form 5472 deadlines for the next three filings
| Tax year | Due | Extended due |
|---|---|---|
| 2025 | Wednesday, April 15, 2026 | Thursday, October 15, 2026 |
| 2026 | Thursday, April 15, 2027 | Friday, October 15, 2027 |
| 2027 | Monday, April 17, 2028 | Monday, October 16, 2028 |
Calendar-year LLCs. Weekend dates moved to the next weekday; a federal holiday can move a date one more day.
Who has to file Form 5472
Form 5472 reports transactions between a US company and a foreign person who owns at least 25% of it. Since 2017 the IRS treats a single-member LLC owned by a non-US person as a corporation for this one purpose, so the LLC must file Form 5472 every year it has a reportable transaction with its owner, even though it is otherwise disregarded for tax.
Reportable transactions include money the owner puts in and takes out, and amounts paid in connection with forming the company. In practice that captures almost every year: the year you form the LLC, and any year you pay its fees, transfer money in, or draw money out.
The form is attached to a pro forma Form 1120, on which only the company's name and address and items B and E of page one are completed. It cannot be e-filed: it is faxed to 855-887-7737 or mailed to the IRS PIN Unit in Ogden, Utah, at the address in the instructions.
Read the full guide: Form 5472 for foreign-owned LLCs.
If you missed a year
- 01
File now
File every missing year as soon as possible, each with its own pro forma 1120. The continuation penalty only runs after a notice, so filing first is what keeps the number small.
- 02
Explain why
Attach a reasonable-cause statement: the facts of why the form was not filed and what you did once you found out. Not knowing the rule is weak on its own; acting promptly helps.
- 03
Answer any notice
If a penalty notice arrives, reply within its deadline and request abatement. Keep copies and fax confirmations of everything you sent.
Have your Form 5472 filed for you
StartGlobal prepares and files the pro forma 1120 and Form 5472 for foreign-owned LLCs, priced by your revenue, or included in Managed LLC at $149 a month.
Frequently asked questions
When is Form 5472 due?
With the pro forma Form 1120 it is attached to: the 15th day of the fourth month after the tax year ends. For a calendar-year LLC that is 15 April, moved to the next weekday if it falls on a weekend. For the 2025 tax year the date is Wednesday, April 15, 2026.
Can I get an extension for Form 5472?
Yes. File Form 7004 by the original due date and you get six months, to 15 October for a calendar-year LLC. The extension has to be filed on time; it cannot be requested after the April date has passed.
What is the penalty for not filing Form 5472?
$25,000 for each year the form is not filed on time. If the IRS sends a notice and the form is still not filed 90 days later, a further $25,000 applies for each 30 days, or part of 30 days, the failure continues. There is no maximum.
Do I have to file Form 5472 if my LLC had no income?
Usually yes. The filing is triggered by reportable transactions between the LLC and its foreign owner, not by income, and those include money paid in to form the company or pay its costs. An LLC whose owner paid the formation fee or the registered agent has a reportable transaction that year.
How do I file Form 5472 for a foreign-owned LLC?
Complete a pro forma Form 1120 (only the name, address and items B and E on page one) and attach Form 5472. It cannot be e-filed: fax it to 855-887-7737 or mail it to the IRS PIN Unit in Ogden, Utah, using the special address in the Form 5472 instructions.
Can the Form 5472 penalty be removed?
The IRS can abate it for reasonable cause, and first-time abatement relief has been applied to some international information return penalties. You have to file the missing forms and request relief in writing; results depend on the facts. File late rather than not at all: late filing stops the continuation penalty from building.