Plain-English guide
When is Form 5472 due?
Short answer
The instructions say Form 5472 is filed as an attachment to the reporting corporation's income tax return by the due date, including extensions, of that return. For a foreign-owned U.S. DE that return is a pro forma Form 1120.
What the IRS says
Source: Instructions for Form 5472 (Rev. 12-2024), Instructions for Form 1120.
File Form 5472 as an attachment to the reporting corporation's income tax return by the due date (including extensions) of that return.
While a foreign-owned U.S. DE has no income tax return filing requirement, as a result of final regulations under section 6038A, it will now be required to file a pro forma Form 1120, U.S. Corporation Income Tax Return, with Form 5472 attached by the due date (including extensions) of that Form 1120.
The foreign-owned U.S. DE has the same tax year used by its owner for U.S. tax filing requirements or, if none, the calendar year.
Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year.
If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next business day.
In plain English
Putting the sentences together: the due date of Form 5472 is the due date of the return it is attached to. The Form 1120 instructions give that date as the 15th day of the 4th month after the tax year ends, and the next business day if that date is a weekend or legal holiday.
An extension changes the date. The page on Form 7004 explains what the instructions say about requesting one, and where the request goes for a foreign-owned U.S. DE.
Dates can change if the IRS revises its guidance, so check the current instructions. The calculator below applies the rules above to a tax-year end you choose; it does not know which tax year, if any, applies to a particular entity.
A hypothetical
For a tax year ending December 31, 2025, the 15th day of the 4th month after the end of the tax year is April 15, 2026. If April 15 fell on a Saturday, Sunday or legal holiday, the rule above would move the date to the next business day.
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
Fylit currently provides educational resources about this filing. It does not determine your filing obligations or prepare your return.
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