Enter when your US LLC was formed and how it is owned. The checker lists every federal filing since formation, asks what you already filed, and shows exactly which years are still open.
Reading IRS due date rules
| Tax year | Due date | With extension | Filed? | Status |
|---|
Calendar tax year assumed. State filings and your own country are not covered.
Sources and assumptions
- Instructions for Form 5472 (rev. December 2024), checked October 2026.
- A foreign owned single member LLC files Form 5472 with a pro forma Form 1120 by 15 April for the year before. Form 7004 filed by that date extends it to 15 October.
- A multi member LLC files Form 1065 by 15 March, extendable to 15 September.
- Dates on a weekend or a Washington DC holiday move to the next business day, which is why the 2022 and 2023 dates fell on 18 April and the 2028 date falls on 18 April.
- For tax year 2019 the IRS moved the Form 5472 date to 15 July 2020 (Notice 2020-23).
- The rule for foreign owned single member LLCs applies from tax year 2017, so earlier years are not listed.
- The penalty for a missed or late Form 5472 is $25,000 from tax year 2018 ($10,000 for 2017), plus $25,000 for each 30 day period after 90 days from an IRS notice. A reasonable cause statement can ask for relief.
- Paying formation costs from your own money is a reportable transaction, so almost every foreign owned single member LLC must file, even with no income.
- An LLC that elected to be taxed as a corporation (Form 8832) files Form 1120 instead. Ask us if that is you.
- If the LLC was closed, a final return is due for the year it closed. IRS disaster relief can move dates in some states.
- What goes on the form, part by part, is in our Form 5472 guide.
- Rechecked every quarter. Not legal or tax advice.