How do I file Form 7004 for a foreign-owned LLC?

Complete Form 7004 with your LLC's EIN, legal name, tax year, and select form code 12 (for Form 1120). Add the 'Foreign-owned U.S. Disregarded Entity' annotation on the top margin. Fax to IRS Ogden at 855-887-7737, or mail to the Ogden UT processing center. File by April 15 for an automatic 6-month extension.

What is form code 12 on Form 7004?

Form code 12 on Form 7004 (Box 1a) indicates an extension for Form 1120. Foreign-owned disregarded entities use this code because their pro forma Form 1120 is filed as the cover return for Form 5472.

Can I e-file Form 7004 for a foreign-owned LLC?

E-filing is not available for foreign-owned disregarded entities filing a pro forma Form 1120 with Form 5472. These returns must be filed via fax or mail to the IRS Ogden processing center.

How-To Guide · us5472file.com

How to file Form 7004 for a foreign-owned LLC

Last reviewed: May 2026 · IRS sources verified at review date.

File Form 7004 by April 15 and you get an automatic 6-month extension, moving your Form 5472 and pro forma Form 1120 deadline to October 15. Here are the five steps for a foreign-owned single-member LLC.

Confirm you have an EIN

Form 7004 requires your LLC's Employer Identification Number (EIN) in the format XX-XXXXXXX. If your LLC does not have an EIN, you cannot file Form 7004. Apply for an EIN on the IRS website before the April 15 deadline.

Complete Form 7004, Part I, Box 1a

Select form code "12" (Form 1120). Foreign-owned disregarded entities file a pro forma Form 1120, so code 12 is the correct selection even though no corporate tax is owed.

Fill in your entity information

Enter your LLC's legal name exactly as registered with the IRS, your EIN, your tax year dates (January 1 -- December 31 for calendar-year filers), and your LLC's mailing address.

Add the required "Foreign-owned U.S. Disregarded Entity" annotation

Write or stamp "Foreign-owned U.S. Disregarded Entity" on the top margin of Form 7004. This annotation is required by IRS Ogden processing rules to signal that this is an information return filing, not a standard corporate return.

Fax or mail to IRS Ogden by April 15

Fax to IRS at 855-887-7737 (Ogden, UT). Or mail to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045. Keep a fax confirmation receipt or certified mail tracking number as proof of timely filing.

IRS Form 7004 instructions: automatic 6-month extension granted for Form 1120 (code 12) when filed by the original due date. Foreign-owned disregarded entities must fax or mail to Ogden, UT; e-file is not available. IRS Source ↗

Important: the extension covers filing, not payment

Form 7004 extends the deadline to file your return. If your LLC owes tax (unusual for a disregarded entity information return), an extension does not extend the time to pay. Penalties and interest on unpaid tax begin accruing from the original deadline regardless of the extension.

For most foreign-owned disregarded entities filing a pro forma Form 1120 with Form 5472, no tax is owed. However, confirm your specific situation with a licensed tax professional.

Do I need to file Form 7004 if I already filed my Form 5472 on time?

No. Form 7004 is only necessary if you need more time to complete and file your Form 5472 and pro forma Form 1120. If you have already filed on time, no extension is needed.

Not sure whether you need to file at all? The eligibility guide on us5472form.com walks through the five criteria that determine whether Form 5472 applies to your LLC before you decide to file an extension.

File your Form 7004 before April 15

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