# Form 7004 Extension for a Foreign-Owned Single-Member LLC: How and When

> **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 {#when}

- **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 {#fields}

| 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 {#file}

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 {#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 {#after}

Prepare the return with the [line-by-line Form 5472 guide](/guides/form-5472-line-by-line) and file it as described in [Pro forma 1120 and fax filing](/guides/pro-forma-1120-fax-filing). On this site, the Form 7004 order page can carry the company details straight into the annual filing.

## Sources {#sources}

- [IRS: Instructions for Form 7004 (Rev. December 2025)](https://www.irs.gov/instructions/i7004) — extension period, signature, no approval notices
- [IRS: Instructions for Form 5472 (Rev. December 2024)](https://www.irs.gov/instructions/i5472) — extension of time to file for foreign-owned U.S. DEs
- [IRS: Form 7004, PDF](https://www.irs.gov/pub/irs-pdf/f7004.pdf)