FORM 7004 · USD 7 · YOUR DATA NEVER LEAVES YOUR BROWSER

The Form 5472 extension: from April 15 to October 15

A single-member LLC with a foreign owner files Form 5472 with a pro forma 1120. Form 7004 gives it six more months, but it must be sent before April 15 and with two details the form itself doesn't mention: code 12 and the legend "Foreign-owned U.S. DE" across the top. Here they come out automatically.

It is for you if

  • Your LLC has a single foreign owner and files Form 5472 with a pro forma 1120.
  • It uses a calendar year, i.e. it closes on December 31.
  • April 15 of the year after the one you want to extend has not passed yet.

It is not for you if

  • April 15 has passed: that year's extension can no longer be requested, and what's left is filing the 5472 as soon as possible.
  • The LLC has several members or elected to be taxed as a corporation: the form code is different.
  • You want more time to pay a tax: Form 7004 extends the time to file, not to pay.

Form 7004

None of this leaves your browser. The PDF is built on your own device using the official IRS form. We never store or send your data to any server.

Draw it with your mouse or finger. If you would rather sign by hand, leave it blank and print the PDF.

Done, your 7004 was downloaded. Check that it says "Foreign-owned U.S. DE" at the top and code 12 on line 1, then send it as explained below.

The PDF comes out flattened, so whoever receives it cannot alter the values. This is a guided tool built on the official IRS form; it is not tax advice.

Where to send it (not the usual address)

  1. By fax: 855-887-7737, scanned at 300 DPI or higher.
  2. Or by mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
  3. Before April 15. The Form 5472 instructions require that fax or address for these LLCs, not the regular Form 7004 address. The form needs no signature.
  4. Afterwards. The extension moves the deadline, not the obligation: the 5472 must still be filed, and the penalty for not filing starts at USD 25,000.

Got the extension and now the 5472 is pending?
It's due October 15. Annual compliance (5472 + pro forma 1120) with a CPA: USD 597.

See annual compliance
Important notice: This tool fills in the official IRS form with the details you enter and with what its instructions indicate for the most common LLC cases. It does not constitute tax or legal advice and does not create a professional-client relationship. You sign it and you are responsible for what it declares. Sumalis is part of the Onell.us / Emprendenus ecosystem.

Keep going