A foreign-owned single-member LLC that the IRS treats as disregarded files a pro forma Form 1120 with Form 5472 attached. That package is due the 15th day of the 4th month after the tax year ends, which is April 15 for a calendar-year LLC. Filing Form 7004 by that date buys an automatic six-month extension to October 15. This return cannot be e-filed, and missing it risks a 25,000 dollar penalty.
The pro forma Form 1120 and the Form 5472 attached to it share a single due date. You file them together as one package.
The rule is the 15th day of the 4th month after your tax year ends. If that day is a weekend or holiday, it shifts to the next business day.
File it by the original due date for an automatic extension to October 15. It extends time to file, not time to pay.
You send the package by fax or mail to a dedicated IRS unit. A late or incomplete Form 5472 carries a 25,000 dollar penalty.
When is the pro forma Form 1120 due for a foreign-owned LLC?
If your foreign-owned single-member LLC is a disregarded entity, it files a pro forma Form 1120 with Form 5472 attached. That filing is due the 15th day of the 4th month after your LLC's tax year ends. For the calendar-year LLC that most non-resident founders run, that date is April 15 of the following year.
If April 15 lands on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. That is the standard IRS timely-filing rule, so your exact date can shift by a day or two in some years.
This deadline is specifically for the pro forma Form 1120 that a foreign-owned disregarded LLC attaches to Form 5472. Other entity types and other returns carry their own IRS deadlines, so if you have seen a different date elsewhere, confirm how the IRS classifies your business before you rely on it.
How the due date is set: the 15th day of the 4th month after year-end
The deadline is not a fixed calendar date. It is a formula tied to your tax year. The Instructions for Form 1120 state that a corporation generally files its income tax return by the 15th day of the 4th month after the end of its tax year.
Count four months forward from the last day of your tax year, then take the 15th. A tax year ending December 31 gives you April as the fourth month, so the 15th of April is your date. A tax year ending in another month simply shifts that count.
One deadline for two forms: the pro forma 1120 and Form 5472
Your LLC does not file the pro forma Form 1120 on its own. It files a pro forma Form 1120 with Form 5472 attached, and the two travel together as a single package. The Instructions for Form 5472 confirm the package is due by the due date, including extensions, of that Form 1120.
So there is really one deadline to track, not two. Meet the Form 1120 due date and you meet the Form 5472 due date at the same time. Extend one with Form 7004 and you extend both.
What if your LLC's first year is a short tax year?
Many LLCs form partway through the year, so the first tax year is short. The deadline formula still works the same way. Count to the 15th day of the 4th month after the end of that first short year.
For a calendar-year LLC, the first tax year still ends December 31, whatever month you formed in. That makes the first pro forma package due the following April 15. Forming in September, for example, does not give you a later first deadline.
Closing the LLC rather than continuing it is a different path. A final federal filing can still be required for the year you wind down, and our guide to dissolving an LLC walks through that process.
How to get more time: the Form 7004 automatic six-month extension
If you need more time, file Form 7004 on or before the original due date. The Instructions for Form 7004 describe an automatic extension, and the automatic period for time to file is generally six months. For a calendar-year LLC, that moves the deadline from April 15 to October 15.
The extension is automatic, so the IRS does not have to approve it. You do not need to give a reason. You do need to file Form 7004 by the original date, because a late Form 7004 does not extend anything.
For 2026 and later tax years, the automatic extension is a full six months, ending October 15 for calendar-year filers. If you are filing for an earlier year, confirm your exact extended date on the current Form 7004 instructions before you rely on it.
Where and how to file: fax or mail to Ogden, no e-file
This is where the pro forma package differs most from an ordinary return. A foreign-owned disregarded entity cannot e-file it. The Instructions for Form 5472 give only two routes: fax, or mail to a dedicated IRS unit in Ogden, Utah.
The current fax number is 855-887-7737. The mailing address is Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Treat both as the IRS's current channel, and confirm them on the live Instructions for Form 5472 before you send anything.
For the step-by-step of assembling and sending the package, follow our Form 1120 filing guide for foreign-owned LLCs. This article stays on the deadline itself.
What happens if you miss the deadline? The 25,000 dollar penalty
The reason the deadline matters is the penalty behind it. The Instructions for Form 5472 state that failing to file Form 5472 when due, or filing a substantially incomplete one, is penalized 25,000 dollars. The penalty attaches to the information return, not to any tax, so a no-income LLC is still exposed.
That 25,000 dollars is a floor, not a ceiling. Under Internal Revenue Code section 6038A, if the failure continues more than 90 days after the IRS mails notice, a further 25,000 dollars applies for each 30-day period, or part of one, until you file.
Form 1120 due dates at a glance
The table below gathers the dates for the common cases. It assumes a calendar-year LLC, which is the default for most single-member LLCs. Shift every date if your tax year ends in another month.
Scenario | Original due date | Extended date with Form 7004 |
|---|---|---|
Calendar-year LLC (year ends December 31) | April 15 of the next year | October 15 of the next year |
First short year (formed mid-year, still ends December 31) | April 15 of the next year | October 15 of the next year |
Due date falls on a weekend or holiday | Next business day | Next business day |
Non-calendar tax year | 15th day of the 4th month after year-end | Six months after the original date |
Frequently asked questions
When is Form 1120 due for a calendar-year foreign-owned LLC?
The 15th day of the 4th month after the tax year ends, which is April 15 for a calendar-year LLC. If April 15 falls on a weekend or legal holiday, the deadline moves to the next business day.
Can I get an extension on the pro forma Form 1120 and Form 5472?
Yes. File Form 7004 on or before the original due date for an automatic six-month extension, which is October 15 for a calendar-year filer. It extends the time to file only, not the time to pay.
Can I e-file the pro forma Form 1120 with Form 5472?
No. A foreign-owned disregarded LLC files this package by fax or by mail to the IRS unit in Ogden, Utah. Confirm the current fax number and mailing address on the live Instructions for Form 5472 before you send it.
What is the penalty for filing Form 5472 late?
It is 25,000 dollars under Internal Revenue Code section 6038A for failing to file on time or filing a substantially incomplete form. If the failure continues past a 90-day IRS notice, a further 25,000 dollars applies for each 30-day period.
My LLC was formed mid-year. When is the first return due?
The first pro forma Form 1120 and Form 5472 are due the 15th day of the 4th month after your first tax year ends. For a calendar-year LLC, that is April 15 of the following year.
How this article was prepared
The due-date rule comes from the IRS Instructions for Form 1120, which set the 15th day of the 4th month after year-end. The pro forma Form 1120 with Form 5472, the fax and Ogden mailing route, and the 25,000 dollar penalty come from the Instructions for Form 5472. The automatic six-month extension and the file-not-pay point come from the Instructions for Form 7004. The recurring continuation penalty is set by section 6038A of the Internal Revenue Code. Last reviewed July 2026. This is general information, not legal or tax advice, and CORPBOLT is a formation service, not a law or accounting firm. Treat all IRS dates, fax numbers, and addresses as the agency's current figures, and verify them on the live IRS pages before you file.
A quick note on CORPBOLT: CORPBOLT forms and maintains Wyoming LLCs for non-residents from $349/year (Foundation), including the registered agent and US business address. The EIN your pro forma filing depends on is included from $599/year (Launch) or as a $199 add-on. We are a formation service, not a law firm or CPA, so talk to a qualified tax professional about your own deadlines. Start your US LLC.
