Form 7004 Extension for a Foreign-Owned Single-Member LLC: How and When
Can't file Form 5472 and the pro forma 1120 by April 15? Form 7004 gives an automatic 6-month extension to October 15. Deadline, line-by-line entries (form code 12), where to send it and common myths.
Short answer: A foreign-owned single-member LLC can file Form 7004 before the original due date (April 15 for a calendar year) for an automatic 6-month extension to October 15. Enter form code 12 (Form 1120) on line 1, write "Foreign-owned U.S. DE" across the top, and fax it to 855-887-7737 or mail it to the dedicated Ogden address. No signature is required, and the IRS only writes back if the extension is denied.
When to file#
- Before the original due date of the return — April 15 of the following year for a calendar year. After that date an extension can no longer be requested.
- The extension is automatic, up to 6 months — to October 15 for a calendar year.
- The IRS no longer sends approval notices; it only tells you if the request is disallowed. Keep your fax report or mailing receipt.
Line by line#
| Where | Enter |
|---|---|
| Top margin | Foreign-owned U.S. DE |
| Name / Identifying number | The LLC's legal name / EIN |
| Address | Same as on Form 5472 |
| Part I, line 1 | Form code 12 (Form 1120). The 5472 instructions say to use the 1120 code because Form 5472 is attached to a pro forma 1120 |
| Line 2 | Unchecked — it's for foreign corporations without a U.S. office; the LLC is a U.S. entity |
| Lines 3 and 4 | Unchecked |
| Line 5a | "Calendar year 20__"; in the formation year, tax year beginning on the formation date and ending 12/31 |
| Line 5b | Formation year shorter than 12 months: check Initial return |
| Line 6 Tentative total tax | -0- |
| Line 7 Total payments and credits | -0- |
| Line 8 Balance due | -0- |
A pro forma 1120 has no tax, so lines 6–8 are -0- and nothing is paid with the extension.
Where to send it#
The Form 5472 instructions direct foreign-owned U.S. DEs to fax or mail Form 7004 to the same number or address used for Form 5472 — not the regular addresses 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
Form 7004 requires no signature.
Common myths#
"With an extension I don't have to file." No. Form 7004 only extends the time to file; Form 5472 and the pro forma 1120 are still due by October 15.
"I can file 7004 after April 15." No. It must be filed by the original due date. If that has passed, file the return as soon as possible and consider a reasonable-cause statement.
"Form 7004 can be e-filed." For most returns, yes — but foreign-owned U.S. DEs are directed by the Form 5472 instructions to fax or mail it.
"One 7004 covers everything." No. The IRS doesn't accept blanket requests; file one Form 7004 per return — one per LLC per tax year.
After the extension#
Prepare the return with the line-by-line Form 5472 guide and file it as described in Pro forma 1120 and fax filing. On this site, the Form 7004 order page can carry the company details straight into the annual filing.
Sources#
- IRS: Instructions for Form 7004 (Rev. December 2025) — extension period, signature, no approval notices
- IRS: Instructions for Form 5472 (Rev. December 2024) — extension of time to file for foreign-owned U.S. DEs
- IRS: Form 7004, PDF
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Based on the IRS forms and instructions; for general information only, not tax or legal advice. This site is an independent document-preparation tool and is not affiliated with the IRS.