Form 5472 Deadline & Penalty Checker
For a foreign-owned US disregarded entity, Form 5472 with a pro-forma 1120 may be required when its status and reportable related-party transactions meet the filing rules. If you have determined that a filing was required, enter a few details to see the deadline for each marked year and estimate potential penalty exposure.
How the numbers work
Form 5472 is due with a pro-forma Form 1120 on the 15th day of the 4th month after your tax year ends — April 15 for a calendar-year company. A timely extension (Form 7004) moves each deadline six months later, to October 15 for calendar-year filers. As of 2026 the form cannot be e-filed; it goes to the IRS by mail or fax only.
The initial penalty for a late, incomplete, or missing required Form 5472 is generally $25,000 per form, per year. If the IRS mails a notice and the form still is not filed after the statutory notice period, an additional $25,000 may apply for each 30-day period (or part of one). Failure to furnish certain international information can extend the assessment period for related tax under Internal Revenue Code section 6501(c)(8); do not treat that as an unlimited penalty window; fact-specific advice is required. This tool multiplies the published $25,000 figures against the years you mark unfiled — it is an estimate, not a determination of what you owe, and not a guarantee of result.
New to any of this? Start with Form 5472 in plain English, see the broader picture on our e-commerce and international tax page, or read the penalty and abatement guide. Already have a notice in hand — talk to us before the next 30-day period closes.
Primary sources
General information is not a guarantee of result or engagement-specific advice. Reasonable cause is facts-and-circumstances based and never guaranteed.