Form 5472 doesn't have an independent due date — it follows the same deadline as the pro forma Form 1120 it's attached to, generally April 15 for calendar-year filers.
Requesting more time
Filing Form 7004 before the original due date grants an automatic six-month extension, moving the deadline to October 15.
Why the deadline is easy to miss
Because a disregarded LLC owes no US income tax, owners sometimes assume there is nothing to file on time. The information-reporting obligation exists independently of any tax due, and the penalty for missing it applies regardless.
