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Form 5472 Filing Check

Enter your entity class, foreign-owner percentage, whether you had reportable transactions, your year-end, and your Form 7004 status. Get a filing evidence checklist and the IRS filing method. Exact dates cover calendar tax year 2025; fiscal, short, and other years need manual date review. Your answers stay in your browser.

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Education only. This tool checks reported filing facts and supported calendar dates against 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. Exact dates cover calendar tax year 2025 only.

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)? This DE calculator requires one foreign person to own the whole entity. Partial ownership requires classification review. Foreign-person status is based on US tax rules, not just nationality. During the tax year, were there any reportable transactions with a related party (the owner or a related foreign/domestic party)? Review owner funding even at zero revenue, distributions, formation/dissolution amounts, loans, and other related-party transactions in Parts IV, V and VI. What is your LLC's tax year-end? Use the owner's US tax-filing year, or the calendar year if none. This calculator gives exact dates only for calendar tax year 2025; fiscal and short years need manual review. Did you file Form 7004 to extend the return by the regular due date? A DE uses the 1120 code, marks Form 7004 Foreign-owned US DE, and faxes or mails it to the dedicated PIN Unit by the regular date. Extension length can vary; payment time is not extended. Which tax year are you checking? Calendar tax year 2025 has checked dates in 2026. Other years remain in manual review; no provisional date is exported to your calendar. 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 Saved for your date review. Fiscal and short-year dates are not computed or exported by this tool.

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 filing checklist, any confirmed date, conditional penalty exposure, and the IRS filing method.
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

Ownership, federal tax classification and related-party transactions determine whether a filing is required. No income alone does not settle the question. A covered foreign-owned disregarded entity files Form 5472 with a pro forma Form 1120 through the dedicated IRS mail or fax route; that package cannot be e-filed. A required filing failure can trigger a $25,000 penalty, with additional penalties after continued failure following IRS notice. This tool records the facts to verify and only displays dates within its stated coverage.

Frequently asked questions

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

For calendar tax year 2025, the regular date is April 15, 2026, and the extended date is October 15, 2026 with a timely, properly filed Form 7004. Both are weekdays. Fiscal, short, and other tax years require review of the actual period, June transition rules, and weekend/legal-holiday adjustments.

What is the penalty for not filing Form 5472?

A required filing failure can trigger $25,000. After the 90-day IRS notice period, continued failure can add $25,000 per related party for each 30-day period or part. 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?

No income alone does not establish an exception. Owner funding, distributions, and formation transactions can be reportable. Review Parts IV, V and VI before concluding that there were no reportable transactions; confirm uncertain transactions with a qualified tax professional.

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.

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