Form 5472 Due Date: IRS Deadlines and Extensions
Form 5472 generally shares the due date of the reporting corporation's return or the applicable pro forma Form 1120. The exact date depends on entity classification, tax year, fiscal year, weekend and holiday rules, and whether a timely Form 7004 extension applies.
For a qualifying calendar-year foreign-owned U.S. disregarded entity, the tax-year 2025 filing is generally due April 15, 2026, subject to the current IRS rules and the filer's facts.