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Form 5472 is required for foreign-owned U.S. corporations to report information about their foreign ownership and transactions.
U.S. corporations that are at least 25% owned by foreign persons
Foreign corporations engaged in U.S. trade or business
Extended Due Date with Form 7004
• C-Corporations: April 15th of the following year
• S-Corporations: March 15th of the following year
For example: 2024 tax year returns are due April 15, 2025
File Form 7004 by April 15th for 6-month extension
✓ Extended to October 15th, 2025
Extension is automatic when Form 7004 is timely filed
Follow our guided process to ensure accuracy
Basic corporation details
Foreign shareholder information
Reportable transactions details
Review all information
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