Tax Deadline Calendar for Foreign-Owned U.S. LLCs
TL;DR
For a calendar-year foreign-owned LLC, the year has one anchor date: April 15 — Form 5472 is due, and it’s the last day to file Form 7004 for the extension to October 15. Owners without U.S. wages get to June 15 for a 1040-NR (if one is due at all), and the FBAR (for U.S. persons) extends automatically to October 15. Miss April 15 with no extension and the $25,000 exposure begins.
The calendar, in one table
| Date | What’s due | Who it applies to |
|---|---|---|
| April 15 | Form 5472 + pro forma 1120 — or Form 7004 to extend | Every foreign-owned LLC with a reportable transaction |
| April 15 | Form 1040-NR (if U.S. wages with withholding) | Non-residents with U.S. wage income |
| April 15 | FBAR nominal deadline (auto-extends) | U.S. persons over the $10,000 foreign-account threshold |
| June 15 | Form 1040-NR (no U.S. wages) | The common case for overseas owners with ECI |
| October 15 | Extended Form 5472/1120 (if 7004 was filed on time) · extended FBAR | Extension filers |
| State-specific | State annual report (e.g. Wyoming: first day of the LLC’s anniversary month) | Every LLC, per its state |
The one rule that saves people: extensions are forward-only
Form 7004 works only if filed by April 15. It cannot be filed late, and it cannot be applied retroactively. If April 15 has already passed with nothing filed, the play is a prompt late filing — not an extension.
The extension is also a legitimate planning tool, not an admission of failure: filing a 7004 and completing the return by October is routine practice, especially for owners gathering records across time zones.
Dates people confuse
- Sales tax has no place on this calendar. Marketplace sales tax is mostly collected by Amazon continuously — it isn’t an annual federal deadline. See the seller three-tax map.
- The FBAR is a different filer. It applies to U.S. persons with foreign accounts — not to NRA owners of U.S. LLCs.
- The state annual report is not a tax filing. It keeps the LLC in good standing with its state — separate from everything federal, with its own state-specific date. Keeping your registered address current is what makes sure you see the reminder — see the address-change service.
A minimal compliance rhythm for the year
- January–March: close the prior year’s books (tax-ready bookkeeping makes this a non-event) and send documents in.
- By April 15: file the 5472 package — or the 7004 if more time is needed.
- June 15: 1040-NR checkpoint for those who owe one.
- By October 15: extended filings done.
- Anniversary month: state annual report.
This article is general information, not tax or legal advice. Deadlines can shift when they fall on weekends or holidays — confirm the exact dates for your filing year before relying on them.
File it the right way
Laramie Ledger Tax handles foreign-owned LLC filings at flat published prices, prepared and signed by a licensed U.S. tax preparer.
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