Form 5472 due date and penalty calculator.
A US LLC with one owner abroad files Form 5472 with a pro forma 1120 by 15 April every year, even with no income. A missed year costs $25,000, and another $25,000 every 30 days once an IRS notice is 90 days old. Enter your years to see your dates and what you owe.
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Your deadline, and any penalty.
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01Who owns the company?
Form 5472 is owed only by a company a foreign person owns.
The next five Form 5472 deadlines.
For a calendar tax year. A date moves when 15 April or 15 October is a weekend or a DC legal holiday.
| Tax year | Due | With Form 7004 | Why it moved |
|---|---|---|---|
| 2025 | Wednesday, 15 April 2026 | Thursday, 15 October 2026 | — |
| 2026 | Thursday, 15 April 2027 | Friday, 15 October 2027 | — |
| 2027 | Tuesday, 18 April 2028 | Monday, 16 October 2028 | 15 April is a weekend, and DC's Emancipation Day follows it |
| 2028 | Tuesday, 17 April 2029 | Monday, 15 October 2029 | 15 April is a weekend, and DC's Emancipation Day follows it |
| 2029 | Monday, 15 April 2030 | Tuesday, 15 October 2030 | — |
The penalty, as the law sets it.
Five rules, from 26 U.S.C. § 6038A and the Form 5472 instructions.
$25,000 a year. For each tax year the form isn't filed when it's due. One owner means one form a year.
Late is the same as missing. The penalty is for not filing on time, so a form sent in June still carries it. A substantially incomplete form counts as not filed.
Then every 30 days. If the IRS mails a notice and the form still isn't filed 90 days later, another $25,000 is added for each 30 days or part of them. The law sets no ceiling.
Records count too. The same penalty applies for not keeping the records behind the form, such as the bank statements.
The year stays open. Until three years after the form arrives, the IRS can still assess tax for that year.
What to do if you missed one.
The order matters. Filing first is what keeps the number small.
File each missing year now. If the IRS hasn't contacted you, the IRS says to file the late forms the ordinary way: a pro forma 1120 with Form 5472 for each year, by fax or post.
Attach a reasonable-cause statement. One for each year: what happened, and what you did once you found out. Keep it to facts and dates.
Be honest about the odds. The IRS decides reasonable cause case by case, asking whether you took ordinary care. It says not knowing the rule usually isn't enough. Acting fast once you knew helps.
Answer any notice by its date. The penalty can be assessed before your statement is read. A reply that explains, with the forms filed, is how relief is asked for.
Do you owe a Form 5472 this year?
Almost certainly, if you own the LLC alone and live abroad.
No income doesn't mean no form. The form reports money between you and the company, not profit. The fees you paid to form it count, so the first year is always owed.
Formed in December? The first form is still for that year, due the next April.
Two or more owners? Then it's a partnership, which files Form 1065 by 15 March instead.
A US citizen or resident owner? Then the company isn't foreign-owned, and the profit goes on the owner's own return.
Questions about Form 5472 deadlines and penalties.
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By the 15th day of the fourth month after the tax year ends, so 15 April for a calendar year. A weekend or a DC legal holiday moves it to the next business day. The 2026 tax year's is Thursday, 15 April 2027, and the 2027 tax year's is Tuesday, 18 April 2028, because 15 April is a weekend, and DC's Emancipation Day follows it.
Yes. Send Form 7004 by the April date, with "Foreign-owned U.S. DE" written across the top and the code for Form 1120 on line 1, to the same fax number or address. It gives six more months: Friday, 15 October 2027 for the 2026 tax year.
$25,000 for each tax year it isn't filed when due. Filing late counts, and so does filing a form that's substantially incomplete. If it's still not filed 90 days after the IRS mails a notice, another $25,000 is added for every 30 days or part of 30 days.
No. The law sets $25,000 a year, then $25,000 for each 30 days after the 90-day notice period, with no ceiling. Filing before a notice, or within its 90 days, is what keeps the figure at $25,000 a year.
Yes, if money moved between you and the company, and in practice it always has. The fees you paid to form it count, so the first year is owed even for a company formed in December. Money you put in or took out counts in every year after.
Attach it to a pro forma Form 1120 with only the name, address and items B and E filled in, and "Foreign-owned U.S. DE" across the top. Fax it to 855-887-7737, or post it to 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. It can't be filed online.
Sometimes, for reasonable cause, which the IRS decides case by case. It asks whether you took ordinary care. Not knowing the rule usually isn't enough on its own, and the penalty can be assessed before your statement is read, so answer any notice by its date.
If the IRS hasn't contacted you, file each missing year now, the ordinary way, with a reasonable-cause statement for each. Every missed year carries its own $25,000. A year with no Form 5472 also stays open: the IRS can assess tax for it until three years after the form arrives.
No. An LLC with two or more members is a partnership. It files Form 1065 by 15 March, with a Schedule K-1 for each member. A corporation that's 25% or more foreign-owned files Form 5472 with its ordinary Form 1120, on the same dates.
Where these answers come from
- IRS instructions for Form 5472
- 26 U.S.C. § 6038A, information on foreign-owned corporations (Cornell LII)
- IRS instructions for Form 1120
- IRS Publication 509, tax calendars
- IRS Notice 2011-17, Emancipation Day and filing deadlines
- 26 U.S.C. § 6501, limitations on assessment (Cornell LII)
- IRS, delinquent international information return submission procedures
- IRS, penalty relief due to reasonable cause
Penalty figures are the amounts the law sets, before any relief. This page is general information, not tax advice. If something here looks wrong, email us.
Every date, on one calendar.
Every plan puts the Form 5472 date on your compliance calendar, with a reminder a month ahead. A call with a US tax specialist is $149 if you want your filing checked.
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