Form 5472 fax number, address and due date
Where a foreign-owned LLC sends Form 5472 with its pro forma 1120: the IRS fax number, the Ogden address, the April 15 due date and the Form 7004 extension.
Last updated: 2026-10-31
A foreign-owned single-member LLC files Form 5472 on paper, through a dedicated IRS unit, on a fixed date. Getting any of the three wrong can turn a form that owes no tax into a $25,000 problem.
Fax (fastest, with proof)
855-887-7737, at 300 DPI or higher.
Send the pro forma Form 1120 first, Form 5472 behind it, then the Part V statement. Keep the fax confirmation report showing the date and the number of pages; it is your proof of filing.
Online fax services work. Check the resolution setting before sending.
Internal Revenue Service
1973 Rulon White Blvd., M/S 6112
Attn: PIN Unit
Ogden, UT 84201
Use USPS Certified Mail, or a tracked service from a designated private delivery service, and keep the receipt. Under the timely-mailing rule, the postmark date counts as the filing date.
Do not send it to the regular Form 1120 address for your state, and do not e-file: a foreign-owned disregarded entity cannot file Form 5472 electronically.
Due date
The pro forma Form 1120 and Form 5472 are due on the 15th day of the 4th month after the tax year ends. For a calendar-year LLC:
| Tax year | Due date | With Form 7004 |
|---|---|---|
| 2025 | April 15, 2026 | October 15, 2026 |
| 2026 | April 15, 2027 | October 15, 2027 |
The tax year is the owner's U.S. tax year, or the calendar year if the owner has none, which is the usual case. If a due date falls on a weekend, it moves to the next business day.
Extension: Form 7004
- Fill in Form 7004 with the LLC's name, address and EIN, and enter the code for Form 1120 in Part I.
- Write "Foreign-owned U.S. DE" across the top.
- Fax or mail it to the same fax number or PIN Unit address above, by the original due date. Not to the usual Form 7004 address.
The extension gives you six more months to file. It does not need a reason.
Missed the date?
File as soon as possible with a reasonable cause statement; see Form 5472 penalty and late filing.
Get a reminder and a ready-to-fax packet
The Form 5472 checker gives you a free calendar file with 30-day and 7-day reminders. The wizard builds the full packet with a fax cover sheet that already shows the page count.
Self-prepared information return. Not tax or legal advice. Not affiliated with the IRS. Source: Instructions for Form 5472, "When and Where To File".
What you get
