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FORM 5472 — DEADLINES & STEP CHECKLIST
Free resource from WyomingLLC.xyz · Not tax advice. Confirm dates against
the current IRS instructions for your tax year.
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KEY DATES (calendar-year filer)
[ ] Standard deadline ........: April 15 (15th day of the 4th month after
                                year-end)
[ ] With extension (Form 7004): October 15 (file 7004 BEFORE April 15)
[ ] First year ...............: due the year AFTER you form, for the year
                                you formed (even if there was little activity)

STEP-BY-STEP
[ ] 1. Confirm you must file: foreign-owned (>=25%) US disregarded entity
       with ANY reportable transaction (including forming/funding it).
[ ] 2. Gather data using the filing worksheet.
[ ] 3. Prepare the pro-forma Form 1120 (identifying info only).
[ ] 4. Complete Form 5472 and attach it to the 1120.
[ ] 5. (If needed) File Form 7004 before the deadline for a 6-month extension.
[ ] 6. Mail or fax the package to the IRS (address/fax in 5472 instructions).
[ ] 7. Keep a dated copy.

WHO MUST FILE
- Single-member US LLC owned by a non-US person (any % >= 25%), treated as a
  disregarded entity, that had at least one reportable transaction in the year.
- Note: forming and funding the LLC is itself a reportable transaction, so a
  brand-new LLC usually must file even with no revenue.

OFFICIAL SOURCES
- About Form 5472: https://www.irs.gov/forms-pubs/about-form-5472
- About Form 1120: https://www.irs.gov/forms-pubs/about-form-1120
- About Form 7004 (extension): https://www.irs.gov/forms-pubs/about-form-7004

PENALTY: $25,000 per form, per year, for late/incomplete/missing filing.
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