Every year, even with no income
A US LLC owned by one non-US person must file Form 5472 attached to a pro forma Form 1120 for every tax year, including the year it was formed, even if it made no money.
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Form 5472 deadline and penalty checker
Own a US LLC from outside the US? Answer three questions and see your next IRS deadline, which years are late, and how much penalty risk you carry.
Pick the year your LLC was formed.
This tool assumes a calendar tax year and shows the IRS due date: the 15th day of the 4th month after the year ends (April 15), moved to the next business day when it falls on a weekend or a Washington, DC holiday. It gives general information, not tax advice.
How the Form 5472 deadline works
Due April 15
For a calendar year, the forms are due on April 15 of the next year (the next business day if April 15 falls on a weekend or holiday). Tax year 2026 is due April 15, 2027.
Six more months with Form 7004
Filing Form 7004 before the deadline extends it to October 15. It gives more time to file, not to skip the filing.
$25,000 per form
The IRS penalty for a late, missing or incomplete Form 5472 is $25,000 per form, per year, plus $25,000 for each 30 days it stays unfiled after an IRS notice.
Frequently asked questions
When is Form 5472 due for 2026?
For a calendar-year LLC, Form 5472 for tax year 2026 is due with the pro forma Form 1120 on April 15, 2027. With Form 7004 filed before that date, the deadline moves to October 15, 2027.
What is the penalty for not filing Form 5472?
The IRS penalty is $25,000 for each Form 5472 that is late, missing or substantially incomplete, per tax year. If the IRS sends a notice and the form is still not filed 90 days later, it can add $25,000 for each further 30-day period.
Do I need to file Form 5472 if my LLC had no income?
Yes. The requirement does not depend on income. Money you put into the LLC, money you took out and expenses you paid for it all count as reportable transactions, and the year the LLC was formed counts too.
I missed Form 5472 for past years. What should I do?
File each missing year as soon as possible, oldest first, with a short statement explaining why it was late. The IRS can reduce penalties for reasonable cause, but relief is not automatic, so do not wait for a letter.
Can I file Form 5472 myself?
Yes, but a foreign-owned single-member LLC files it attached to a pro forma Form 1120, which has its own filing rules. Mistakes or missing parts can count as not filing. Many owners use a preparer for this reason.
Does filing Form 5472 mean I owe US tax?
Usually not. Form 5472 is an information return. Most non-resident owners with no US-source income owe no US income tax, but the report itself is still required.