Form 5472 deadlines and extensions

Form 5472 for a calendar-year LLC is due April 15 of the following year, attached to the pro forma Form 1120 that acts as its cover sheet (IRS, Form 5472 instructions). A six-month automatic extension to October 15 is available by filing Form 7004 on or before the original April 15 deadline. There is no second extension.

For foreign-owned single-member LLCs that file by fax to the IRS Ogden PIN Unit, the date the fax cover sheet is timestamped as received is the IRS's record of timeliness — not the date you uploaded the signed PDF, and not the date you mailed Form 7004. This guide walks through every date that matters.

The original April 15 deadline

Form 5472 is filed as an attachment to a pro forma Form 1120 for foreign-owned disregarded LLCs. The Form 1120 deadline governs both. For a calendar-year LLC the deadline is the 15th day of the 4th month after year-end — April 15 in a normal year, or the next business day if the 15th is a Saturday, Sunday, or federal holiday.

Fiscal-year LLCs are uncommon for single-member foreign-owned LLCs (they default to calendar year unless the owner formally elects a different year-end), so most readers can treat April 15 as the date.

The Form 7004 extension

Form 7004 buys an automatic six-month extension for the pro forma 1120 (and therefore the Form 5472 attached to it). Filed correctly by April 15, it pushes the filing deadline to October 15.

• Where to file: the IRS instruction set for 7004 publishes a service center based on the LLC's principal business address. For foreign-owned LLCs without a US address, the standard destination is the Ogden, UT service center, the same office that processes Form 5472.
• How to file: by mail to the Ogden address listed in the current Form 7004 instructions. The IRS also accepts Form 7004 by fax in narrow circumstances; verify the current guidance before relying on fax for 7004 specifically.
• What it doesn't do: Form 7004 only extends the filing date. It does not waive any of the per-form penalties under IRC §6038A if you ultimately miss the extended deadline too.

If you're going to file Form 5472 by the original April 15 deadline anyway — which most Snapfile customers do — there's no reason to file Form 7004. It's an option, not a requirement.

What counts as "filed" when you fax

The IRS treats a Form 5472 package faxed to the Ogden PIN Unit as filed on the date the fax was received, evidenced by the Ogden machine's receipt timestamp. This is why Snapfile (and any responsible filer) retains the Telnyx transmission record — it is the contemporaneous evidence the IRS recognises if there's ever a question about timeliness.

Fax sent at 11:47 PM Eastern on April 15 is on time. Fax sent at 12:03 AM Eastern on April 16 is late. The Ogden line is staffed and the machine accepts faxes around the clock — there's no midnight grace period.

Late filings: the DIIRSP path

If you missed the deadline — original or extended — the cleanest path is the Delinquent International Information Return Submission Procedure (DIIRSP). File the missing year's Form 5472 + pro forma 1120 with a reasonable-cause statement attached. The IRS routinely accepts these without assessing the $25,000 per-form penalty, provided you come forward before they contact you.

Conservative summary

• Calendar-year LLC: Form 5472 + pro forma 1120 due April 15.
• Need more time? File Form 7004 by April 15 → automatic October 15 extension.
• The fax timestamp at Ogden is what the IRS records as your filing date.
• Missed both deadlines? Use DIIRSP with a reasonable-cause statement, before the IRS reaches out.

Snapfile times every fax to land at Ogden well before your deadline. Start a filing — 12 questions, $89.