FORM 5472 SPECIALIST
Form 5472 Due Date —
Deadlines, Extensions &
What Happens If You Miss
The Form 5472 deadline is April 15 for most foreign-owned U.S. LLCs. Missing it triggers an automatic $25,000 IRS penalty — regardless of revenue or activity. Here are the exact deadlines, extension rules, and what to do if you've already missed it.
SINGLE-MEMBER LLC / C-CORPORATION
April 15
Single-Member LLC
C-Corporation
Foreign Corporation
With a timely Form 7004 extension: October 15
MULTI-MEMBER LLC
March 15
Multi-Member LLC
With a timely Form 7004 extension: September 15
MISSED THE DEADLINE?
File Now
Before the IRS contacts you. Filing proactively gives you the strongest position for penalty abatement.
$947 total for SMLLC (one missed year) — CPA-prepared Reasonable Cause statement included
PENALTY RISK
What happens if you miss the Form 5472 deadline?
The IRS assesses a $25,000 automatic penalty for each missing or substantially incomplete Form 5472 — per form, per year, with no cap. If the IRS sends a notice and the filing still has not arrived within 90 days, an additional $25,000 penalty stacks on top — and continues stacking every 30 days.
Filing before the IRS contacts you is not just better — it is significantly more likely to result in full penalty abatement. Once a notice arrives, that window changes. Our 98% penalty removal success rate applies to cases where the client filed before receiving an IRS notice.
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Already past the deadline?
Already past the deadline? File now — do not wait for an IRS notice. Every day without a filing increases your penalty exposure. Check late filing options →
GET EXTENTION
How to get a Form 5472 extension
File Form 7004 before the original deadline. For a single-member LLC or C-corporation, this extends the deadline from April 15 to October 15. For a multi-member LLC, from March 15 to September 15.
The extension applies to the filing deadline only — it does not extend any payment obligation. Form 7004 must be filed before the original deadline has passed. It cannot be filed retroactively.
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Already past the original deadline and never filed Form 7004?
The extension option is no longer available, but you can still file a late return with a Reasonable Cause statement. Filing before an IRS notice gives you the strongest possible abatement position. See late filing options →
Who must file Form 5472 and when
✓ Foreign-owned single-member U.S. LLC (disregarded entity) — deadline April 15 (October 15 with extension
✓ 25%+ foreign-owned U.S. C-corporation — deadline April 15 (October 15 with extension)
✓ Foreign-owned multi-member LLC — deadline March 15 (September 15 with extension)
✓ Zero revenue and zero activity does not eliminate the filing obligation — capital contributions and owner-paid formation costs are reportable transactions
✓ All deadlines above assume a calendar tax year (January 1 – December 31)
Late Form 5472 filing — what to do now
Form5472.online handles late filings for 1, 2, 3, and 4+ missed years in a single engagement.
Every late filing includes a CPA-prepared Reasonable Cause statement customized to your situation — not a generic template. A licensed CPA is assigned to your case immediately.
$947 total for a Single-Member LLC, one missed year (tax filing $399 + penalty removal $499 + IRS submission $49).
WHY FORM5472.ONLINE FOR LATE FILINGS
✓ Named CPA — Arik Rozen, CPA, MBA
✓ Virginia License #025991 — publicly verifiable
✓ 22+ years Form 5472 specialist
✓ Rated 4.8/5 — 300+ reviews
✓ IRS e-File Provider since 2004
✓ Zero-Penalty Guarantee
Tax Filing Packages
Simple, transparent pricing
All packages include CPA preparation by a licensed CPA. IRS fax submission available as add-on for all packages. No hidden fees.
MOST COMMON
SINGLE-MEMBER LLC
Base Price:
$399
✓ Prepared by a licensed CPA
✓ Form 5472
✓ Pro Forma Form 1120
✓ IRS filing and written confirmation (+$49)
✓ Filing Confirmation
✓ Zero-Penalty Guarantee (see terms)
✓ CPA Filing Assurance Protocol (CFAP)
✓ 12-month IRS monitoring
Add-ons:
IRS filing and written confirmation (+$49)
Active entity (transactions): +$99
MULTI-MEMBER LLC
Base Price (2 Members):
$529
✓ Prepared by a licensed CPA
✓ Form 1065
✓ Schedule K-1
✓ IRS filing and written confirmation (+$49)
✓ Filing Confirmation
✓ Zero-Penalty Guarantee (see terms)
✓ CPA Filing Assurance Protocol (CFAP)
✓ 12-month IRS monitoring
Add-ons:
IRS filing and written confirmation (+$49)
Active entity (transactions): +$99
Additional member: +$99
C. CORPORATION (INC)
Base Price (2 Shareholders):
$529
✓ Prepared by a licensed CPA
✓ Form 5472
✓ Form 1120
✓ IRS filing and written confirmation (+$49)
✓ Filing Confirmation
✓ Zero-Penalty Guarantee (see terms)
✓ CPA Filing Assurance Protocol (CFAP)
✓ 12-month IRS monitoring
Add-ons:
✓ IRS filing and written confirmation (+$49)
Active entity (transactions): +$99
Additional Shareholder: +$99
IMPORTANT FORM 5472 INFORMATION
No revenue does not necessarily mean no Form 5472 filing requirement - A foreign-owned U.S. LLC may need to file Form 5472 even with zero revenue. Contributions, distributions, loans, and reimbursements between the LLC and its foreign owner can all be reportable transactions. Form 5472: Complete IRS Guide for Foreign-Owned U.S. LLCs →
Professional IRS submission and written filing confirmation - We submit by fax to the IRS Ogden office and retain your timestamped transmission confirmation in your client file. The $49 submission fee is a service fee, not a government filing fee.
Choose the turnaround that fits your filing - Standard: 10 business days, Expedited: 3 business days — $199, Rush: 24 hours — $299. Turnaround begins after all required information is received.
Form 5472 carries significant penalties for noncompliance - The IRS penalty for each missing or incorrect Form 5472 starts at $25,000. If not corrected after an IRS notice, additional $25,000 penalties apply for each 30-day period, with no cap. Our Zero-Penalty Guarantee covers you if the failure is ours.
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Your tax filing is prepared, reviewed, and signed by a U.S.-licensed CPA — not generated by automated software. Backed by TAXUSA GROUP, founded in 2004, IRS Authorized e-File Provider, with more than 230,000 group-wide tax returns filed.
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Returns filed for foreign-owned U.S. companies
198
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Licensed U.S. CPA
Arik Rozen, CPA, MBAVirginia Board of Accountancy License #025991
Form 5472 Specialist | 4.8/5 Rating
The #1 Tax Filing Group for Non U.S. Residents
IRS Authorized e-file Provider
TAX USA GROUP / Tax USA Inc. participates in the IRS e-file program as an Authorized IRS e-file Provider.
Provider Profile & Professional Credentials: We believe professional credentials should be independently verifiable.
FORM 5472 DUE DATE — KEY FACTS
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April 15 (calendar year filers)Deadline, SMLLC / C-Corp:
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March 15 (calendar year filers)Deadline, Multi-Member LLC:
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Yes — Form 7004, filed before original deadlineExtension available:
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October 15Extended deadline, SMLLC / C-Corp:
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September 15Extended deadline, Multi-Member LLC:
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$25,000 automatic per form per year (IRC §6038A)Penalty for missing:
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$25,000 per 30-day period — no capAdditional penalty after IRS notice:
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Fax to Ogden PIN Unit — e-filing not available for foreign-owned disregarded entitiesIRS submission method:
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Arik Rozen, CPA, MBA — Virginia License #025991Named CPA:
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form5472.online/penalty-removalLate filing service:
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$947 total ($399 filing + $499 penalty removal + $49 IRS submission)Price, late SMLLC (one year):
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Penalty removal success rate: 98% for eligible clients who filed before receiving an IRS notice (company-reported)