Small company. U.S. paperwork.
Let’s make it clear.

For a calendar tax year, April 15 of the following year. Filing Form 7004 by April 15 extends the deadline to October 15. The penalty for not filing Form 5472, or filing a substantially incomplete one, is $25,000 per form.

Usually, yes. Any money moving between the LLC and its foreign owner is a reportable related-party transaction — including formation, registered-agent and state fees the owner paid, and money put into or taken out of the LLC's account. These go in Part V of Form 5472. Under the IRS instructions an LLC with no reportable transactions at all does not have to file, but most LLCs have at least the registered-agent fee every year.

Yes. The wizard works for owners in any country. If the owner has no U.S. taxpayer identification number, Form 5472 uses a reference ID number instead (lines 4b(2) and 8b(2)); we generate one from your EIN, and you should keep using the same one every year. Enter your home-country tax ID as the FTIN, or N/A if you have none.

Yes, if it is at least 25% foreign-owned (directly or indirectly) and had reportable transactions with a related party during the year. A C corp attaches Form 5472 to its regular Form 1120 (which can be e-filed), one form per related party. This site currently supports foreign-owned single-member LLCs only.

Foreign-owned U.S. disregarded entities cannot e-file Form 5472. The IRS accepts them by fax (300 DPI or higher) to 855-887-7737 or by mail to Ogden. A fax arrives the same day and the transmission report is your proof of timely filing. Form 7004 goes to the same number.

Form 7004 only extends the time to file; it is not the return. File Form 5472 with the pro forma 1120 by October 15. From the extension order page you can carry the company details straight into the annual filing.

The preview is generated in your browser, so nothing you type reaches us until you choose a plan. After that, your details are used only to prepare the final forms and fax them. There is no account: the order link (a 128-bit random ID) is the access key, so do not share it. You can delete your details from the order page at any time; unpaid orders are deleted after 24 hours and all personal data after the retention period.

This site is an independent document-preparation tool and is not affiliated with the Internal Revenue Service or any government agency. We are not an accounting or law firm and do not give tax, legal or accounting advice. The forms are generated from the information you provide; review them or consult a professional. Tax obligations in your home country and U.S. state obligations such as annual reports and franchise taxes are not covered.