Form 5472 Filing Deadlines & Extensions
Stay on top of your Form 5472 filing requirements with this complete deadline guide for the 2025 and 2026 tax years.
Standard Filing Deadlines
Form 5472 is filed as an attachment to the reporting corporation’s income tax return (Form 1120 for C-corporations, or pro forma Form 1120 for foreign-owned disregarded entities). The filing deadline depends on your entity type and fiscal year.
| Entity Type | Standard Deadline | Extended Deadline |
|---|---|---|
| C-Corporation (calendar year) | April 15 | October 15 |
| S-Corporation (calendar year) | March 15 | September 15 |
| Foreign-owned disregarded entity | April 15 | October 15 |
| Fiscal year filer | 15th of 4th month after year-end | 6 months after standard deadline |
How to Request an Extension
You can get an automatic 6-month extension by filing Form 7004 (Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns) before the original deadline.
Important Notes on Extensions
- The extension is automatic — you do not need IRS approval.
- Form 7004 must be filed before the original deadline (not after).
- An extension to file is not an extension to pay any tax owed.
- For disregarded entities with no tax liability, the extension simply extends the Form 5472 filing deadline.
Consequences of Late Filing
Missing the deadline (without an extension) triggers the $25,000 late filing penalty. Use our penalty calculator to estimate your exposure.
The best way to avoid penalties is to file on time using our free tool. Our guided wizard generates IRS-ready PDFs in under 20 minutes.