Filing deadlines

When is Form 5472 due?

April 15

Original filing deadline

Form 5472 (with pro forma 1120) is due April 15 for calendar-year LLCs. This is also the deadline to file Form 7004 if you want an automatic extension.

April 15

Extension request deadline (Form 7004)

To get the extension, you must file Form 7004 by April 15. The extension is automatic, the IRS does not need to approve it. Filing Form 7004 moves your 5472 deadline to October 15.

October 15

Extended deadline

If you filed a timely Form 7004, your Form 5472 + 1120 are now due October 15. This is the hard stop, no further extensions are available.

After October 15

Late filing, penalties begin

If neither the original filing nor an extension was filed on time, the IRS can assess the $25,000 penalty. Filing voluntarily (even late) is still the best way to limit exposure.

Form 7004 provides an automatic 6-month extension for certain business income tax returns, including the pro forma 1120 that carries Form 5472. The extension must be filed by the original due date of the return. IRS Source ↗

Need to file or request an extension?

Fylit.tax handles both, Form 5472 + 1120 filing and Form 7004 extension requests.

File Form 5472 File an extension

Form 7004 extends the time to file, not the time to pay any tax that may be owed. An extension to October 15 does not eliminate penalties for prior missed filings. Fylit generates a Form 7004 draft for you to review and submit.