Form 5472 Deadlines, Extensions, and EIN Requirements

• Foreign-owned single-member LLC (calendar year): April 15, with the pro forma Form 1120
• 25% foreign-owned U.S. corporation: due with its Form 1120, generally the 15th day of the fourth month after year-end
• Fiscal-year entities: the 15th day of the fourth month after the fiscal year ends

Extensions

Filing Form 7004 by the original due date extends the filing deadline by six months, generally to October 15 for calendar-year entities. A late Form 7004 does not extend anything, and an extension of time to file is not an extension of time to pay any tax owed by a corporation.

Why an EIN is required

Form 5472 cannot be filed without an Employer Identification Number for the reporting entity. Since 2017, foreign-owned single-member LLCs must obtain their own EIN even if they have no employees.

Getting an EIN without an SSN or ITIN

Foreign owners without a U.S. taxpayer number generally apply using Form SS-4 by fax or mail rather than the online application, which requires an SSN or ITIN. The application identifies the responsible party, who is typically the foreign owner.

Information about the foreign owner

Form 5472 asks for the owner's country of citizenship, country of residence for tax purposes, and a U.S. identifying number or foreign tax identification number where applicable.

Chirino USA obtains EINs for foreign-owned entities and manages the annual Form 5472 calendar, including extensions.

Sources and official references

• IRS — Instructions for Form 5472
• IRS — Treas. Reg. §1.6038A-1 (foreign-owned disregarded entities)