Extending Form 5472: Form 7004 for a foreign-owned LLC
Short answer: A foreign-owned LLC extends Form 5472 by filing Form 7004 (for Form 1120) by the regular due date. It must go to the same dedicated IRS fax or address as the 5472 package, not the normal 7004 address. 5472Direct generates the 7004 for free and can fax it for $49.
By Thibault Chassagnol, founder of 5472Direct
Published
Checked against the IRS Instructions for Form 5472 (Rev. 12/2024).
The IRS instructions say a foreign-owned U.S. DE required to file Form 5472 can request more time by filing Form 7004 by the regular due date of the return (IRS i5472). Because the 5472 is attached to a pro forma 1120, the 7004 is filed for Form 1120.
The detail people miss: where it goes
Where you send it matters. The instructions say the DE must fax or mail its Form 7004 to the same dedicated fax number or address used for the 5472 package. It does not go to the regular address in the Form 7004 instructions:
- Fax: 855-887-7737
- Mail: Internal Revenue Service, 1973 Rulon White Blvd., M/S 6112, Attn: PIN Unit, Ogden, UT 84201
The 7004 must be sent by the due date excluding extensions.
An extension gives you more time to file. It doesn’t make the filing optional.
Generate it free
Our Form 7004 tool fills in the extension for your LLC at no cost:
- Free: filled Form 7004 PDF to send yourself
- $49 (optional): we fax it to the IRS and give you the transmission receipt
When you’re ready to file the actual return, the Form 5472 + pro forma 1120 packet is $199.
FAQ
Can I e-file Form 7004 for my foreign-owned LLC?
Does the extension change what I have to file?
Document preparation only; not tax advice.
