SingleFax

File Form 7004 by fax, extend Form 5472

File Form 7004 (Rev. December 2025) by fax for foreign-owned US LLCs. Automatic 6-month extension. $4.99.

Form 7004 extends Form 5472 by six months

File by the original return deadline. For a calendar-year LLC this is usually April 15, with an extension to October 15. Use code 12 (Form 1120), not 1120 as the code. The form must say Foreign-owned U.S. DE. The exact deadline is checked below; a late request cannot extend time retroactively.

Same IRS fax as Form 5472

Do not use the regular Form 7004 mailing addresses. Foreign-owned disregarded entities fax 855-887-7737 (300 DPI+), the same Ogden PIN Unit line as Form 5472. IRS Form 5472 instructions.

LLC identity

FAQ

It requests an automatic 6-month extension of time to file your Form 5472 / pro forma Form 1120 package. For most calendar-year foreign-owned LLCs, filing by April 15 extends the deadline to October 15. It does not extend time to pay any tax owed.
Foreign-owned disregarded entities cannot e-file this extension. The IRS requires mail or fax to the same dedicated Ogden / foreign-owned DE fax line used for Form 5472, with “Foreign-owned U.S. DE” written across the top and Form code 12 (Form 1120).
Guided Form 7004 fill, correct DE header and Form 1120 code, fax to the IRS, and an emailed transmission receipt.