Form 7004: extending your Form 5472 deadline to 15 October
Francis Webb, Founder, 1 Day EIN
For a foreign-owned single-member LLC, the federal information filing (where one is due) is Form 5472 attached to a pro-forma Form 1120, due 15 April for the previous calendar year. Whether your LLC has to file depends on its ownership and on the transactions it had during the year. If it does and 15 April is going to be tight, the IRS gives you six more months for the price of one short form, Form 7004.
This page covers how that extension works for this kind of company, from the IRS's own instructions read 26 October 2026. The generic Form 7004 instructions do not mention this kind of company at all. The rules are in the Form 5472 instructions, and they send the form somewhere different.
The dates
Under the Instructions for Form 1120, a corporation return is generally due "by the 15th day of the 4th month after the end of its tax year". The Instructions for Form 5472 say a foreign-owned single-member LLC uses its owner's US tax year or, if the owner has none, the calendar year. For a calendar year that is 15 April.
The Instructions for Form 7004 say "The automatic extension period for time to file is generally 6 months." So:
| Tax year | Normal due date | Extended due date with Form 7004 |
|---|---|---|
| 2025 | 15 April 2026 | 15 October 2026 (passed) |
| 2026 | 15 April 2027 | 15 October 2027 |
The extension has to be filed by the normal due date. The i5472 states that the LLC files Form 7004 "by the regular due date of the return", so for tax year 2026 that is by 15 April 2027. A Form 7004 sent on 16 April extends nothing.
Who this route is for
The steps below are for a US LLC wholly owned by one foreign person and disregarded for income tax. The IRS calls this a "foreign-owned U.S. DE". Since 2017 such an LLC has been treated as a corporation for this reporting purpose only, which is why its Form 5472 rides on a pro-forma Form 1120. What triggers the filing in the first place is covered in Form 5472 explained.
If your LLC has two or more members and no corporate election, this is not your route. An LLC taxed as a partnership files Form 1065, a different return with its own extension rules, and not a pro-forma 1120 with Form 5472.
How a foreign-owned single-member LLC files Form 7004
The Instructions for Form 5472 (read 26 October 2026) set out three differences from an ordinary Form 7004:
- Use the Form 1120 code on line 1. "Because the Form 5472 of a DE must be attached to a pro forma Form 1120, the code for Form 1120 should be entered on Form 7004, Part I, line 1." On the current Form 7004 (Rev. December 2025), the code for Form 1120 is 12.
- Write "Foreign-owned U.S. DE" across the top of the Form 7004.
- Send it to the dedicated fax number or address, not the usual one. The LLC sends the 7004 "to the fax number or mailing address identified earlier, by the due date (excluding extensions) of the return. For these entities, do not use the regular filing address listed in the Instructions for Form 7004." Those details, from the i5472:
- Fax (300 DPI or higher): 855-887-7737, or
- Mail: Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
The 1120 and 5472 themselves go to the same fax number or address when they are filed. A foreign-owned single-member LLC "cannot file Form 5472 electronically," per the i5472.
The rest comes from the Instructions for Form 7004, read 26 October 2026:
- No signature is required on Form 7004.
- One form per return. "File a separate Form 7004 for each return for which you are requesting an extension."
- Line 6 is the expected tax. "If you expect this amount to be zero, enter -0-."
- Silence means granted. "The IRS will no longer send a notification that your extension has been approved. We will notify you only if your request for an extension is disallowed." Keep your fax confirmation or proof of mailing. That is your evidence.
- The IRS can end it early, by mailing a termination notice at least 10 days before the termination date.
What the extension does not do
In the IRS's words: "Form 7004 does not extend the time to pay any tax due."
A pro-forma 1120 for a disregarded LLC is an information filing, not a tax return for the LLC. The i5472 says such an LLC "has no income tax return filing requirement" of its own. The extension changes when the 5472 is due, and nothing else. Any US tax the owner may personally owe follows its own rules and dates. That question depends on the owner's facts and belongs with a tax professional.
There is a second point. Once a valid extension is in place, 15 October becomes the date that matters for the 5472. The i5472 says the form is attached "by the due date (including extensions)", and its $25,000 penalty is for a Form 5472 not filed "when due".
When it is worth filing
If the LLC's two figures for the year are ready by 15 April (the money paid from it to you and from you to it), there is no need for an extension. If they are not, one short form turns a hard April deadline into an October one. The full yearly calendar is in the single-member LLC compliance year.
If your LLC's filing is due and you want it prepared for you: Form 5472 with the pro-forma 1120, prepared and filed, is $200 per tax year. Details are at /irs-filing, or it is included in the $350 a year Compliance Plan along with the registered agent, US business address and state annual report. Both prices are on /pricing. We also prepare Form 7004 extensions; email hello@1dayein.com. If your LLC has more than one member, neither product is right for you.
This page is general information about a federal filing, not tax advice. Whether and how these rules apply to your company depends on your facts. Confirm them with a tax professional. The IRS instructions and Form 7004 linked above were read 26 October 2026. Next quarterly re-check: 1 December 2026.