Form 5472 Deadline & Penalty Checker
If you own a US company as a foreign person, you generally owe Form 5472 (with a pro-forma 1120) every year — even with zero activity. Enter a few details to see each year's deadline, which years look delinquent, and an estimate of the 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 penalty for a late, incomplete, or missing Form 5472 is $25,000 per form, per year. If the IRS mails a notice and the form still is not filed, an additional $25,000 applies for each 30-day period (or part of one) that passes after the first 90 days. There is no statute of limitations until the form is filed, so old years keep counting. This tool multiplies those published figures against the years you mark unfiled — it is an estimate, not a determination of what you owe.
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.