Does Form 7004 extend the filing deadline for Form 5472?

Yes. Filing Form 7004 on or before the original due date of the return grants an automatic 6-month extension to file Form 5472 and pro forma Form 1120, moving the deadline from April 15 to October 15 for calendar-year entities.

What is the IRS fax number for Form 7004 for a foreign-owned US LLC?

For foreign-owned US disregarded entities filing Form 7004 to extend Form 5472 / pro forma 1120, the verified IRS fax number is 855-887-7737 (Ogden PIN Unit).

Which Form Code should I enter on Form 7004 for Form 5472?

On Part I, Line 1 of Form 7004, enter Form Code 12. This corresponds to Form 1120, which is the underlying pro forma corporate return to which Form 5472 is attached.

Does Form 7004 extend the time to pay taxes?

No. Form 7004 provides an extension of time to file information returns and tax forms, but it does not extend the time to pay any tax owed. Any tax liability must be remitted by the original due date.

Form 7004 Extension for Form 5472: How to Fax the IRS

International business owners who operate a single-member US Limited Liability Company (LLC) must file IRS Form 5472 and a pro forma Form 1120 annually. Because failing to file on time carries a mandatory $25,000 penalty, missing the April 15 statutory deadline can be disastrous.

If you are waiting for year-end accounting statements, transaction reconciliations, or CPA review, you can protect your entity by requesting an automatic 6-month extension using IRS Form 7004.

This guide details how to complete Form 7004 for a foreign-owned US disregarded entity, the verified IRS fax routing numbers to use, and how to verify delivery to prevent late-filing fines.

Why File Form 7004 for Form 5472?

Under Treasury Regulation § 1.6038A-2, a US single-member LLC owned 100% by a non-US person is classified as a "foreign-owned U.S. Disregarded Entity" (DE). The LLC must report transactions between the entity and its foreign owners on Form 5472, attached to a pro forma Form 1120.

+-------------------------------------------------------------+
|               FORM 5472 EXTENSION TIMELINE                  |
+-------------------------------------------------------------+
| Original Deadline (Calendar Year)  --> April 15             |
| File Form 7004 Extension Request   --> On or before April 15|
| Automatic 6-Month Extension Length --> 6 Calendar Months    |
| New Extended Filing Deadline       --> October 15           |
+-------------------------------------------------------------+

The $25,000 Protection Mechanism

The standard deadline to submit Form 5472 is the 15th day of the 4th month following the close of the entity's tax year (typically April 15 for entities operating on a standard calendar year).

Filing Form 7004 on or before April 15 gives you an automatic extension until October 15. This extension is granted without requiring special justification or IRS discretionary approval, provided the form is filed accurately and on time.

Important: Form 7004 grants an extension of time to file, not an extension of time to pay taxes. However, because foreign-owned disregarded entities file pro forma 1120 returns with no corporate income tax liability calculated on the form itself, the extension is purely an information reporting extension.

Verified IRS Fax Line for Form 7004 (Foreign-Owned DEs)

Standard domestic corporations submit Form 7004 through e-file software or mail to general regional processing centers.

However, foreign-owned US disregarded entities that report on pro forma Form 1120 cannot e-file. The IRS requires these extension requests to route directly to the Ogden Submission Processing Center (PIN Unit):

+-------------------------------------------------------------------------+
|                    VERIFIED EXTENSION SUBMISSION LINE                   |
+-------------------------------------------------------------------------+
| PRIMARY CHANNEL (FAX):                                                  |
| Verified Number: 855-887-7737                                           |
| Technical Standard: High-Contrast PDF (300+ DPI)                        |
| Target Unit: Ogden PIN Unit (Foreign Payments & Information Returns)    |
|                                                                         |
| BACKUP CHANNEL (MAIL):                                                  |
| Internal Revenue Service                                                |
| 1973 N. Rulon White Blvd.                                               |
| M/S 6112, Attn: PIN Unit                                                |
| Ogden, UT 84201                                                         |
+-------------------------------------------------------------------------+

Note: Senders should always verify current instructions on IRS.gov Form 7004.

For other federal tax numbers, see our IRS Fax Numbers Directory 2026.

Step-by-Step: Completing Form 7004 for Foreign-Owned US LLCs

Form 7004 is a straightforward, two-page document, but selecting the wrong form code or tax year will invalidate the extension.

+-------------------------------------------------------------+
|               FORM 7004 FIELD COMPLETION GUIDE              |
+-------------------------------------------------------------+
| Header   --> Legal LLC name, EIN, registered address        |
| Part I   --> Line 1: Enter Form Code "12" (for Form 1120)   |
| Part II  --> Line 2: Check box if applicable                |
|              Line 4: Enter Tax Year (e.g. Jan 1 - Dec 31)   |
|              Line 6: Total tentative tax: Enter "$0"        |
|              Line 7: Total payments/credits: Enter "$0"     |
|              Line 8: Balance due: Enter "$0"                |
+-------------------------------------------------------------+

1. Header Information

Name of Entity: Enter the exact legal name of your LLC as registered with the state (e.g., "Apex Global Holdings LLC").
Identifying Number (EIN): Enter the 9-digit Employer Identification Number assigned to the LLC. If your LLC does not yet have an EIN, review our tutorial on how to apply for an EIN by fax.
Address: Enter the official mailing address of the LLC.

2. Part I: Automatic Extension Request

Line 1 (Form Code): You must enter Code

.
- Why Code 12? Form 5472 is an attachment to Form 1120 (pro forma). In the IRS Form 7004 code table, Code
```
    
  
```
  represents Form 1120. Do not select codes for partnership returns (Code 09) unless your LLC has multiple members and is taxed as a partnership.

3. Part II: Tax Year and Payments

Line 2: Check any box that applies to your entity structure (for example, if the entity is a foreign corporation maintaining an office or place of business in the US). For a domestic LLC owned by a foreign individual, leave unchecked unless specific foreign corporate criteria apply.
Line 4 (Tax Year Dates):
- For standard calendar year entities, check "Calendar year" and enter the relevant tax year (e.g.,
```
    
  
```
  or
```
    
  
```
  ).
- For fiscal year entities, enter the beginning and ending dates of your fiscal year.
Line 5 (Short Tax Year): If this is the entity's first year of formation or final year of operation, check the corresponding box (Initial return or Final return).
Lines 6, 7, and 8 (Tax and Payments):
- Line 6 (Tentative Tax): Enter
```
    
  
```
  (foreign-owned disregarded entities do not calculate corporate income tax on pro forma 1120).
- Line 7 (Total Payments/Credits): Enter
```
    
  
```
  .
- Line 8 (Balance Due): Enter
```
    
  
```
  .

Note: Unlike many other tax forms, Form 7004 does not require a manual signature block for an automatic extension. However, the information must be accurate and submitted by an authorized representative.

Critical Deadlines and Timelines

To ensure your extension is legally valid, adhere to these strict timing rules:

Submission Window: Form 7004 must be transmitted on or before the original filing due date of the return (April 15 for calendar-year LLCs). If April 15 falls on a weekend or federal holiday, the deadline moves to the next business day.
Immediate Effectiveness: The extension is automatic upon timely transmission. The IRS does not send an approval letter back for Form 7004. You will only receive correspondence if the extension is rejected (e.g., submitted late or with an invalid EIN).
Extended Deadline: Once filed, your new deadline to submit Form 5472 and pro forma Form 1120 is October 15.

Technical Fax Guidelines and Audit Proof

Because the IRS does not issue an affirmative acceptance letter for Form 7004, your fax transmission confirmation receipt is your sole legal defense if the IRS ever questions timely submission.

Scan Quality: Generate your PDF directly from digital software or scan in black and white at 300 DPI or higher.
Telecom Handshake Receipt: Use an online fax service that logs the exact transmission metadata: receiving terminal identifier (
```
    
  
```
), timestamp in UTC/EST, page count, and connection confirmation.
Archive Securely: Save the confirmation receipt alongside your corporate records.

What to Do After Filing Form 7004

Filing Form 7004 gives you breathing room, but you must still prepare and submit your final disclosure packet before October 15:

Reconcile Related-Party Transactions: Calculate all capital injections, owner distributions, intercompany loans, and reimbursements made between the LLC and foreign owners during the tax year.
Prepare Pro Forma 1120 & Form 5472: Write "Foreign-owned U.S. DE" across the 1120 header and complete all reportable transaction lines.
Fax the Final Return to Ogden: Transmit the completed packet to
```
    
  
```
.

For step-by-step preparation instructions, read our dedicated guide on how to file Form 5472 by fax.

Submit Form 7004 with SingleFax

SingleFax makes IRS compliance simple for international founders:

Form 7004 Extension Tool ($4.99): Submit your automatic 6-month extension in minutes with SingleFax Form 7004 filing. We validate your entity details, transmit directly to the Ogden PIN Unit, and deliver an official timestamped receipt.
Form 5472 Filing Package ($29.99): When you are ready to file your final return, prepare and transmit pro forma 1120 + Form 5472 at File Form 5472.
General Document Faxing ($0.99): Transmit existing PDF tax forms starting at $0.99 for up to 10 pages at Send or Receive a Fax.

Disclaimer: SingleFax provides automated document preparation and transmission tools. SingleFax is not a CPA firm or law firm, and the contents of this guide do not constitute formal tax or legal advice. Consult a licensed tax advisor regarding your specific entity obligations.