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Form 5472 Deadline & Penalty Checker

For foreign-owned U.S. LLCs. Enter your tax year end below and get your exact filing deadline, days remaining, and what's at stake if you miss it.

When does your LLC's tax year end?

Most single-member LLCs use the calendar year (December 31).

I filed (or plan to file) Form 7004 for a 6-month extension

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What Is Form 5472, in Plain English?

If your U.S. LLC is 100% owned by a non-U.S. person and has no other U.S. owners, the IRS treats it as a "foreign-owned disregarded entity." Since 2017, that status comes with a mandatory annual filing: Form 5472, attached to a pro forma Form 1120. It reports transactions between the LLC and its foreign owner, things like capital contributions, loans, or payments, even a single deposit when you funded the company counts.

It is not a tax bill. Most foreign-owned LLCs with no physical U.S. presence owe no federal income tax on this filing. But skipping it isn't an option, the penalty exists independently of whether you owed anything.

Haven't Formed Your U.S. LLC Yet?

See how non-U.S. residents form an Arizona LLC, without a visa, an SSN, or ever visiting the U.S.

Read the Full Guide

Common Questions

Form 5472 FAQ

Who actually has to file Form 5472?

Any U.S. LLC treated as a disregarded entity that is 100% owned by a single foreign person, or a foreign-owned U.S. corporation with at least 25% foreign ownership. This applies even if the LLC had zero revenue or activity during the year.

What happens if I file late or not at all?

The penalty is $25,000 per form, per year. There's no cap if it goes unfiled for multiple years, and the penalty applies regardless of whether the LLC owed any actual tax.

Can I get an extension?

Yes. Filing Form 7004 before the original deadline extends your Form 5472 (and the accompanying pro forma Form 1120) deadline by six months, to October 15 for calendar-year filers.

Is Form 5472 a tax bill?

No. It's an information return. Most foreign-owned single-member LLCs with no U.S. trade or business owe no U.S. federal income tax, the form simply reports the LLC's transactions with its foreign owner to the IRS.