Need to file for 2025 or fix a missed deadline? Start your current-year or late 1120 + 5472 filing.
For most calendar-year foreign-owned US LLCs, the regular Form 5472 deadline for the 2025 tax year was April 15, 2026.
That is because Form 5472 for a foreign-owned US disregarded entity is filed with a pro forma Form 1120. Form 1120 is generally due by the 15th day of the 4th month after the end of the tax year. For a calendar-year LLC, the 2025 tax year ended on December 31, 2025. The 15th day of the 4th month after that is April 15, 2026.
As of today, July 8, 2026, that regular deadline has already passed. If you did not file and did not request an extension by the deadline, you should deal with the filing as soon as possible.
This article is general education, not tax advice. GatewayBase provides document preparation and filing workflow software. We are not a law firm, CPA firm, or tax advisor.
Quick answer
For a calendar-year foreign-owned US LLC:
- Tax year: 2025
- Tax year end: December 31, 2025
- Regular due date: April 15, 2026
- If a valid Form 7004 extension was filed on time: generally October 15, 2026
If your LLC uses a fiscal year instead of a calendar year, your deadline can be different.
Why Form 1120 controls the due date
Foreign-owned US disregarded entities do not file Form 5472 by itself.
The IRS instructions say a foreign-owned US disregarded entity that must file Form 5472 files it with a pro forma Form 1120. The Form 5472 is due by the due date of that Form 1120, including extensions.
That is why the Form 1120 deadline matters even though the LLC may not be filing a full normal corporate tax return.
What if April 15 falls on a weekend or holiday?
IRS instructions for Form 1120 say that if a due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next business day.
For the 2025 calendar tax year, April 15, 2026 was a Wednesday. That means the normal weekend rule does not move the date.
Future years can be different. Always re-check the current calendar and IRS instructions before publishing a due-date article.
Can Form 7004 extend the Form 5472 deadline?
Yes, a foreign-owned US disregarded entity required to file Form 5472 can request an extension by filing Form 7004 by the regular due date.
For these filers, the IRS instructions say Form 7004 should use the Form 1120 code and should identify the entity as a foreign-owned US disregarded entity.
Form 7004 is an extension of time to file. It is not an extension of time to pay tax that may be due. Many simple foreign-owned disregarded entity filings may have no US income tax due, but that depends on the facts.
If a valid Form 7004 extension was filed by April 15, 2026 for a calendar-year 2025 filing, the extended deadline is generally six months later, October 15, 2026.
What if you missed the April 15, 2026 deadline?
If you missed the regular deadline and did not file a timely extension, the practical next step is to prepare the filing and send it as soon as possible.
Do not wait just because the LLC had no income. If there were reportable transactions, no revenue does not automatically remove the filing requirement.
Start by gathering:
- LLC legal name.
- EIN.
- Address.
- 2025 tax year records.
- Foreign owner name and address.
- Foreign tax ID, if available.
- Owner contributions.
- Owner-paid expenses.
- Loans or payments between the owner and LLC.
- Any IRS notice you received.
If you received a penalty notice, consider asking a qualified tax professional for help with the notice response.
What if your LLC was formed in 2025?
New LLCs often have Form 5472 questions because the first year usually includes transactions.
For example:
- The owner paid formation costs.
- The owner paid registered agent fees.
- The owner deposited money to open a bank account.
- The owner paid software or website costs before the LLC had money.
Even if the LLC had no customers, these owner-related transactions may matter.
How GatewayBase helps
GatewayBase helps foreign owners of US LLCs file Form 1120 and Form 5472 in plain English.
For 2025 filings, GatewayBase can help you:
- Choose the 2025 tax year.
- Add the LLC and owner details.
- List reportable owner transactions.
- Review the generated pro forma Form 1120 and Form 5472 packet.
- Send the filing through the supported workflow.
- Save filing proof in your file vault.
GatewayBase also offers a yearly plan. The current repo price is $79/year, and the plan renews on December 15 UTC for future filing years. The one-time current-year filing price is currently $99. Re-check pricing before publishing.
Start here: 1120 + 5472 filing.
If your filing is already late, read: Late Form 1120 and 5472 filing for a foreign-owned LLC.
FAQ
What was the 2025 Form 5472 deadline?
For most calendar-year foreign-owned US LLCs, the regular deadline was April 15, 2026.
Is the deadline based on the LLC formation date?
Usually no. For calendar-year filings, the deadline is based on the tax year end. Some fiscal-year or short-year cases can be different.
Can I still file after the deadline?
Yes, you can still prepare and send a late filing. If the filing was required, dealing with it is usually better than ignoring it.
Does Form 7004 remove penalties?
Form 7004 can extend the filing deadline if filed properly and on time. It does not remove an already missed deadline if it was not filed by the regular due date.
Does GatewayBase file Form 7004?
This article is about the Form 1120 + 5472 filing workflow. Do not imply GatewayBase files Form 7004 unless that feature exists in the product.