Form 7004
Form 7004 and the October 15 extended due date
Short answer
The Form 5472 instructions say a foreign-owned U.S. disregarded entity can request an extension of time to file by filing Form 7004 by the regular due date of the return. For a calendar year the regular due date is April 15, and the IRS describes the extension as six months, which gives October 15.
What the IRS says
“A foreign-owned U.S. DE required to file Form 5472 can request an extension of time to file by filing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. The DE must file Form 7004 by the regular due date of the return.”
“The DE must fax or mail the Form 7004 to the fax number or mailing address identified earlier, by the due date (excluding extensions) of the return. For these entities, do not use the regular filing address listed in the Instructions for Form 7004.”
“Foreign-owned U.S. DE” should be written across the top of Form 7004.
In plain English
Form 5472 is due with the pro forma Form 1120 by that return's due date, including extensions. Form 7004 is the IRS form for asking for an automatic extension of time to file. Because Form 5472 is attached to a pro forma Form 1120, the instructions say the code for Form 1120 goes on Form 7004.
An extension is about the time to file. It is not the time to pay any tax that may be owed, and it does not change what the instructions say about forms that were due earlier. The dates in this page are the general rule; check the current instructions, because the IRS can change them.
A hypothetical
For a tax year ending December 31, 2025, the regular due date described in the Form 1120 instructions is April 15, 2026. Six months later is October 15, 2026. Whether an extension was requested, or is available, for any particular entity is a question about facts this page cannot see.
Related
IRS sources
Quoted text last compared with the IRS document on 2026-10-03. The IRS can revise its forms and instructions; check the current version before you rely on anything here.
What Fylit does
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Form 7004 extends the time to file, not the time to pay any tax that may be owed. An extension to October 15 does not eliminate penalties for prior missed filings. Fylit does not file Form 7004 for you; confirm extension steps with the IRS instructions or a licensed professional. Legal disclosures
Fylit is an educational resource. Nothing here is tax or legal advice, and nothing here determines whether you personally must file anything. Fylit does not prepare returns, fill in forms from your facts, or file anything. Fylit is not the IRS and is not affiliated with, endorsed by, or sponsored by the IRS or any government agency. Check the IRS's current forms and instructions, and ask a qualified professional about your own situation. Legal disclosures