Interactive formation tool

Form 5472 Deadline & $25k Penalty Checker

Enter your entity class, foreign-owner percentage, whether you had reportable transactions, your year-end, and your Form 7004 status. The tool computes your pro forma Form 1120 + Form 5472 due date, the days remaining, the layered $25,000-per-related-party penalty, and the Ogden PIN Unit mailing address and fax — every figure anchored to the IRS instructions, computed in your browser.

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Source: irs.gov; every figure anchored

Education only. This tool computes statutory dates and penalty figures from published IRS instructions. It is not tax or legal advice and is not a substitute for a qualified tax professional. No client relationship is created. (IRS Circular 230: it cannot be used to avoid tax penalties.)

Your filing situation

How is your US LLC classified for federal tax? This tool covers the foreign-owned single-member LLC (disregarded entity) case, where Form 5472 is filed with a pro forma Form 1120. Partnerships and corporations have different forms and dates. What percentage of the LLC is owned by non-US persons (foreign owners)? A US disregarded entity is a reporting corporation if it is at least 25% foreign-owned. A single-member LLC owned by one foreign person is 100% foreign-owned. During the tax year, were there any reportable transactions with a related party (the owner or a related foreign/domestic party)? For a foreign-owned DE, contributions to and distributions from the LLC, plus amounts paid/received with the owner, count as reportable transactions (Parts IV, V, VI). Even funding the bank account or paying yourself usually triggers a filing. What is your LLC's tax year-end? A foreign-owned US DE uses the same tax year as its owner, or the calendar year if the owner has none. Calendar-year and June 30 year-ends have different due-date rules. Did you file Form 7004 to extend the return by the regular due date? Form 7004 (enter the Form 1120 code in Part I, line 1) gives an automatic 6-month extension, but it must be filed BY the regular due date. It extends the time to FILE, not to pay. Which tax year are you checking? Determines the specific calendar dates. The rule is always the 15th day of the 4th month after year-end. Has the pro forma Form 1120 with Form 5472 attached already been filed/mailed/faxed? Foreign-owned DEs filing ONLY the pro forma 1120 + 5472 cannot e-file; they mail or fax to the Ogden PIN Unit. If 'Other fiscal month-end', enter the year-end date Used to compute the 15th day of the 4th month after year-end. Leave blank for December 31 or June 30.

Workflow

How to use it

1 Pick your entity class and foreign-owner percentage so the tool only computes a deadline when Form 5472 actually applies.
2 Tell it whether you had reportable transactions, your tax year-end, and your Form 7004 status.
3 Read the verdict: your statutory due date, days remaining, the $25,000-per-related-party penalty math, and the Ogden filing address.
4 Save the report as a PDF, copy the summary, add the date to your calendar, then confirm anything fact-specific with a cross-border CPA.

Why this matters

Form 5472 is the single most expensive thing foreign-owned LLC owners miss. A failure to file starts at a flat $25,000 penalty — per related party — even on a dormant, zero-income LLC, and it compounds after IRS notice. The filing is also unusual: a foreign-owned disregarded entity files a pro forma Form 1120 with the 5472 attached, by mail or fax to a single Ogden unit, because it cannot be e-filed alone. This checker turns the IRS instructions into your exact date and the penalty you are avoiding, so the deadline stops being a surprise.

Frequently asked questions

When is Form 5472 due for a foreign-owned single-member LLC?

It is filed with a pro forma Form 1120 by the 1120 due date: the 15th day of the 4th month after your tax year-end — April 15 for a calendar-year LLC. A timely Form 7004 extends that to October 15. A June 30 year-end is due September 15. If the date lands on a weekend or federal holiday, the IRS rolls it to the next business day, so verify the exact calendar date.

What is the penalty for not filing Form 5472?

A $25,000 penalty applies for failure to file when due. If the failure continues more than 90 days after the IRS notifies you, an additional $25,000 applies, plus $25,000 for each 30-day period after that — per related party. Criminal penalties under IRC sections 7203, 7206, and 7207 may also apply. This is general information, not tax advice.

My LLC had no income — am I exempt?

Probably not. The exemption applies only if you had NO reportable transactions in Parts IV, V, and VI — but contributions to the LLC (funding the bank account) and distributions count. Most foreign-owned LLCs that were merely funded still have to file. Do not self-certify as exempt; confirm with a CPA.

Is Form 5472 the same as the FinCEN BOI report?

No. Form 5472 is an IRS income-tax information return under IRC sections 6038A/6038C. The FinCEN Beneficial Ownership Information (BOI) report is a separate filing under the Corporate Transparency Act — different agency, rules, and deadlines. This tool gives no BOI deadline; check FinCEN or your advisor for your BOI status.

How do I actually file it?

A DE-only pro forma 1120 + 5472 cannot be e-filed. Mail it to the IRS PIN Unit at 1973 Rulon White Blvd, M/S 6112, Ogden, UT 84201, or fax it (300 DPI or higher) to 855-887-7737. Keep the certified-mail receipt or fax confirmation as proof of timely filing.

Keep going

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