TaxGuided
All calculators

Calculator detail

Form 5472 deadline calculator

Calculate the regular due date and extension deadline for a Form 5472 filing package.

Category

federal-compliance

Rule count

3

Calculator rules

  • Regular due date = 15th day of the 4th month after tax year end for the seeded corporate-return workflow.
  • Extension request due date = same as the regular due date.
  • Foreign-owned U.S. disregarded entity filing package = Form 5472 attached to a pro forma Form 1120.

Interactive calculator

This calculator uses the Form 5472 and Form 7004 rules most relevant to foreign-owned U.S. disregarded entities and reporting corporations. It is designed to give founders a practical filing calendar, not legal advice.

Original due date

April 15, 2026

Extension request due date

April 15, 2026

Form 7004 generally has to be filed by the original due date.

Filing package

Form 5472 + pro forma Form 1120

The foreign-owned disregarded-entity workflow is especially important because the IRS instructions say it cannot be e-filed in that situation.

Penalty warning

$25,000 base penalty

Failure to file when due, in the prescribed manner, or with complete information can trigger the base penalty.

Calculator caution

This seeded calculator follows the general Form 1120 timeline used by the public beta pages. Always verify the exact due date against the cited IRS instructions if the entity has a short year, a non-calendar year, or unusual facts.

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.