Form 5472 doesn't carry its own independent due date. Instead, because it is filed together with a pro-forma Form 1120, it follows the standard corporate income tax deadlines — even though a disregarded single-member LLC has no corporate tax of its own to pay.
Calendar-year filers
Most foreign-owned LLCs use the calendar year as their tax year. For these entities, the Form 5472 package is due by April 15 of the following year.
Requesting an extension
Filing Form 7004 before the original deadline grants an automatic six-month extension, pushing the due date to October 15. The extension applies to the filing deadline only — it does not change the underlying record-keeping requirements.
What happens if you file late
A late or incomplete Form 5472 triggers an automatic $25,000 penalty, with an additional $25,000 for every 30-day period the failure continues after IRS notice. There is no reduced penalty for filing a few days late.
Keeping track of your own deadline
Because the obligation is easy to lose track of — especially for owners based outside the US — many filers set a calendar reminder well ahead of April 15, so there is time to gather records and file Form 7004 if needed rather than scrambling in the final days.
