Form 7004, filed by April 15 to the same Ogden address or fax as the 5472 package, automatically extends a foreign-owned LLC's filing deadline to October 15 — one page, no signature required, no reason needed. It is one of the simplest forms in this entire compliance picture, which is exactly why there's no excuse for missing it when more time is genuinely needed.

Key facts

  • Form code 12 on Form 7004's Part I is the code for Form 1120 — the return type a foreign-owned disregarded-entity LLC's pro-forma 1120 + Form 5472 package is extending (Instructions for Form 7004).
  • No signature is required on Form 7004, per the IRS's own instructions.
  • The extension is automatic once the form is properly completed and filed by the original due date — no explanation or reason has to be given (IRS: About Form 7004).
  • It extends the time to file, not the time to pay any tax that turns out to be owed (Instructions for Form 7004).
  • It goes to the same place as the underlying filing: Internal Revenue Service, 1973 Rulon White Blvd., M/S 6112, Attn: PIN Unit, Ogden, UT 84201, or fax 855-887-7737 (IRS: Where to file forms beginning with the number 5).

Line-by-line

Form 7004 is a single page split into two short parts, and for a typical foreign-owned single-member LLC, completing it is genuinely quick:

  • Part I asks for the form code that identifies which return is being extended. For the pro-forma Form 1120 that carries a foreign-owned LLC's Form 5472, that code is 12.
  • The LLC's legal name, EIN, and address go at the top — and they need to match IRS records exactly, the same consistency requirement that applies to the pro-forma 1120 itself. A name or address that doesn't match what the IRS has on file is a common source of processing delays.
  • Part II covers a short set of situational questions (foreign corporation status, consolidated groups, and similar edge cases) that don't apply to most single-member disregarded-entity LLCs — for a typical filer, these simply get left blank or answered no.
  • There is no signature line to complete, and the IRS does not require a stated reason for the extension request. Fill it out accurately, file it on time, and the six-month extension applies automatically.

Where to send it

Form 7004 for this filer type goes to the same place as the 5472 package it's extending. Because the underlying pro-forma 1120 + Form 5472 filing can't be e-filed by a foreign-owned disregarded entity, the extension request follows the same paper-or-fax path rather than the general e-file option many other corporate filers use:

By mail: Internal Revenue Service, 1973 Rulon White Blvd., M/S 6112, Attn: PIN Unit, Ogden, UT 84201.

By fax: 855-887-7737.

Send it by April 15 for a calendar-year LLC — the extension has to be filed by the original due date to count; there is no such thing as a late-filed extension request.

Getting proof of filing

The IRS does not mail or fax back an acknowledgment that it received a paper or faxed Form 7004. The extension takes effect automatically when the form is properly completed and timely filed, but no confirmation notice follows — which makes your own proof of transmission the only record you will have. A courier or registered-mail tracking number, or a timestamped fax confirmation page, is what stands in for the confirmation the IRS never sends. Keep it with the same care you'd keep the filing itself.

What it doesn't extend

Form 7004 has real limits, and confusing what it covers is a common and avoidable mistake:

  • It doesn't extend the time to pay tax owed — only the time to file. Most foreign-owned disregarded-entity LLCs report no tax on the pro-forma 1120 itself, which makes this mostly moot at the entity level, but it matters if the owner separately owes US income tax reported on their own return.
  • It has nothing to do with the FBAR deadline. FinCEN Form 114 already carries its own automatic extension to October 15 with no request required at all — filing Form 7004 doesn't affect it and doesn't need to be filed for FBAR purposes.
  • It doesn't touch state-level deadlines — annual reports and franchise taxes run on each state's own calendar, unaffected by a federal extension.
  • It doesn't cure a filing that's already late. The extension only works when it's filed on or before the deadline it's extending.

If April 15 already passed

That last point matters enough to say plainly: if you're reading this after April 15 has already come and gone for the current year, and neither the Form 5472 package nor a Form 7004 was filed by then, Form 7004 can no longer help you — an extension request has to arrive by the original deadline, and there's no mechanism to file one retroactively. At that point, the priority shifts entirely from "extend" to "file the delinquent package as soon as possible." Every additional day of delay adds exposure, but a late, complete, and accurate filing is always a stronger position than continued delay, and it's usually the first real step toward fixing things — the full guide to Form 5472 covers what a missed year actually means and where to go from a late filing.

Frequently asked questions

Does the IRS send a confirmation that it received Form 7004? No. The IRS does not mail or fax back an acknowledgment that a paper or faxed Form 7004 was received or accepted — the extension takes effect automatically once the form is properly completed and timely filed, but there is no confirmation notice to expect. That makes your own proof of transmission, such as a courier tracking number or a timestamped fax confirmation page, the only record you will have that it was filed on time.

Can I get a second extension beyond October 15? No. Form 7004 grants a single automatic six-month extension, and for a calendar-year filer that period runs out on October 15 with no further extension available for the pro-forma 1120 and Form 5472 package. October 15 is the hard deadline for that tax year.

Is faxing Form 7004 acceptable, or does it need to be mailed? Fax is acceptable, and for owners filing from outside the United States it is often the more reliable option, since it produces an immediate, timestamped transmission record without depending on international mail timing or customs delays. Mail is equally valid; the right choice usually comes down to which one gives you better proof of a timely filing from where you are.

Does Form 7004 extend the time to pay tax owed, along with the time to file? No. Form 7004 only extends the time to file the return — any tax that will ultimately be owed is technically still due by the original deadline, and interest can accrue on unpaid amounts from that date regardless of the filing extension. Most foreign-owned disregarded-entity LLCs report no tax on the pro-forma 1120 itself, which makes this point moot for the entity-level filing, but it matters if the owner separately owes US income tax reported on their own return.

Written by Ifetoluwase Samuel Pirisola, Managing Director of Caldwell Tax Services, LLC — July 2026. General information, not tax advice for your specific situation. Start your intake if you'd rather have the extension and the underlying filing handled together instead of tracked separately.

Sources: Instructions for Form 7004 · IRS: About Form 7004 · IRS: Where to file forms beginning with the number 5 · Glossary