For foreign-owned US LLCs and corporations, last checked October 30, 2026
Form 5472 Extension: How to File Form 7004 for a Foreign-Owned LLC
Need more time for Form 5472? A foreign-owned US LLC can extend it six months with Form 7004, but it is sent to a different place than other extensions. Here is how, line by line, from the IRS instructions.
Quick answer
How do I get an extension for Form 5472?
File Form 7004 by the regular due date, which is April 15 for a calendar-year LLC. Enter code 12 (Form 1120) on line 1, write "Foreign-owned U.S. DE" across the top, and fax it to 855-887-7737 or mail it to the IRS PIN Unit in Ogden, not to the regular Form 7004 address (Form 5472 instructions). The pro forma Form 1120 and Form 5472 are then due October 15. If neither the return nor the extension is filed by April 15, the US$25,000 late-filing penalty can apply.
Form 5472 due dates
| Tax year | Pro forma Form 1120 + Form 5472 due | Form 7004 must reach the IRS by | Extended due date |
|---|---|---|---|
| 2025 (calendar year) | April 15, 2026 | April 15, 2026 | October 15, 2026 |
| 2026 (calendar year) | April 15, 2027 | April 15, 2027 | October 15, 2027 |
| Fiscal year (owner's US tax year) | 15th day of the 4th month after year end | Same date | 6 months later |
The LLC uses its owner's US tax year or, if the owner has none, the calendar year (Form 5472 instructions). Due date rule: Form 1120 instructions.
Filling in Form 7004 for a foreign-owned LLC
| Form 7004 item | What a foreign-owned single-member LLC enters | Source |
|---|---|---|
| Top of the form | Write "Foreign-owned U.S. DE" across the top | Form 5472 instructions |
| Name, address, identifying number | The LLC's legal name, its address and its EIN | Form 7004 instructions |
| Part I, line 1 (form code) | 12 (Form 1120) | Form 7004 |
| Tax year | The calendar year, or the owner's US tax year if the owner has one | Form 5472 instructions |
| Tax and payment lines | Usually zero, since a pro forma Form 1120 reports only the name, address and items B and E | Form 5472 instructions |
| How to send | Fax to 855-887-7737 (300 DPI or higher) or mail to the Ogden PIN Unit address, not the regular Form 7004 address | Form 5472 instructions |
| Signature | Not required | Form 7004 instructions |
Step by step
- Confirm the LLC has an EIN. Form 7004 asks for the LLC's identifying number. Without an EIN the extension cannot be filed under the LLC's name.
- Complete Form 7004 before April 15. Use the current revision. Enter code 12 on line 1 and write "Foreign-owned U.S. DE" across the top.
- Fax or mail it to the dedicated address. Fax to 855-887-7737 at 300 DPI or higher, or mail to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Do not use the regular Form 7004 addresses.
- Keep proof. Keep the fax confirmation or the mailing receipt with a copy of the form. It is your evidence the extension was filed on time.
- File by October 15. Send the pro forma Form 1120 with Form 5472 attached to the same fax number or address by the extended date. Our Form 5472 filing service handles both.
Common mistakes
- Sending Form 7004 to the regular IRS address for Form 1120 instead of the PIN Unit fax or address.
- Leaving off "Foreign-owned U.S. DE" at the top.
- Assuming the formation service filed the extension. Many do not; see what formation services don't file.
- Filing the extension after April 15. A late Form 7004 does not extend anything.
- Thinking the extension covers the state annual report, BE-13 or the owner's personal return. It does not.
Related
Missed the deadline? See Form 5472 penalties. New to Form 5472? Start with our Form 5472 guide. Want every yearly filing handled? See the annual compliance package.
Common questions
Can a foreign-owned US LLC get an extension for Form 5472?
Yes. Form 5472 is attached to a pro forma Form 1120, and it is due by that return's due date including extensions. File Form 7004 by the regular due date, enter code 12 (Form 1120) on line 1 and write "Foreign-owned U.S. DE" across the top (Form 5472 instructions). The extension is generally 6 months.
When is Form 5472 due for a single-member LLC?
By the 15th day of the 4th month after the LLC's tax year ends (Form 1120 instructions). The LLC uses its owner's US tax year or, if the owner has none, the calendar year, so for most foreign owners it is April 15. With a Form 7004 extension it moves to October 15.
Where do I send Form 7004 for a foreign-owned LLC?
Not to the regular Form 7004 address. The Form 5472 instructions tell a foreign-owned US disregarded entity to fax its Form 7004 to 855-887-7737 (300 DPI or higher) or mail it to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201, the same place the pro forma Form 1120 goes (Form 5472 instructions).
Which code goes on Form 7004 line 1?
Code 12, the code for Form 1120 (Form 7004). The Form 5472 instructions say to use the Form 1120 code because the Form 5472 of a disregarded entity is attached to a pro forma Form 1120.
Does Form 7004 need to be signed?
No. The Form 7004 instructions say no signature is required (Form 7004 instructions). It still needs the LLC's name, address and EIN, and a separate Form 7004 is filed for each return.
Does the extension give more time to pay?
No. Form 7004 extends the time to file, not to pay (Form 7004 instructions). A single-member LLC filing a pro forma Form 1120 usually owes no tax on that return. A foreign-owned C corporation that owes tax must pay it by the original due date to avoid interest and late-payment penalties.
What if I missed the April 15 deadline and did not extend?
Then the return is late. A late Form 5472 is a failure to file when due, and the penalty is US$25,000 per failure (Form 5472 instructions). File as soon as possible with a reasonable-cause statement; see Form 5472 penalties and how to respond.
Is Form 7004 the extension for a Delaware C corporation owned by a non-US person?
Yes. A foreign-owned US C corporation files a regular Form 1120 with Form 5472 attached, and extends it on Form 7004 with code 12. Unlike a disregarded entity, a C corporation uses the normal Form 7004 filing methods in the Form 7004 instructions. See tax for a foreign-owned Delaware C corp.
Does Form 7004 extend my state annual report or franchise tax?
No. Form 7004 extends only the federal return. State annual reports and franchise taxes have their own deadlines; see US LLC annual fees and deadlines by state.
I am the foreign owner. Does Form 7004 extend my personal return too?
No. Form 7004 covers the LLC's pro forma Form 1120 only. If you must file a personal US return such as Form 1040-NR, that has its own due date and its own extension form (Form 4868).
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Instructions for Form 5472 (Rev. December 2024), When and Where To File
- IRS: Form 7004 (Rev. December 2025)
- IRS: Instructions for Form 7004 (Rev. December 2025)
- IRS: Instructions for Form 1120 (when to file)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 30, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Form 5472 filing service, Form 5472 penalty, Form 5472 guide, Annual compliance package, State fees and deadlines.
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