Form 5472 due date calculator

A foreign-owned U.S. disregarded entity files a pro forma Form 1120 with Form 5472 attached. The Form 5472 instructions say to file “by the due date (including extensions) of that Form 1120.”

The assumptions behind the dates

• The Form 1120 instructions say a corporation must generally file “by the 15th day of the 4th month after the end of its tax year,” and by the 15th day of the 3rd month for a tax year ending June 30.
• “If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next business day.” This calculator treats the federal legal holidays and Washington, D.C. Emancipation Day (April 16) as legal holidays. Check any date that lands near one.
• The extended date is six months after the regular date, and applies only if Form 7004 is filed by the regular due date. For a foreign-owned U.S. DE the Form 7004 is faxed or mailed to the same special fax number or address as the return, not to the ordinary Form 7004 address.
• The Form 5472 instructions give a foreign-owned U.S. DE “the same tax year used by its owner for U.S. tax filing requirements or, if none, the calendar year.” This tool does not decide which tax year applies to you. You choose the year end.

This does not determine whether you personally are required to file. This is date arithmetic, not advice. It does not say whether an extension is available to anyone or what a penalty would be. For those questions, ask a licensed tax professional.