2025 Form 5472 Filing Calendar
Staying on top of Form 5472 deadlines is crucial for avoiding penalties. This comprehensive calendar covers all the important dates you need to know for 2025.
Key Filing Deadlines by Entity Type
| Entity Type | Tax Year End | Form 5472 Due Date | Extended Due Date |
|---|---|---|---|
| C Corporation (Calendar Year) | December 31, 2024 | April 15, 2025 | October 15, 2025 |
| LLC taxed as Corporation | December 31, 2024 | April 15, 2025 | October 15, 2025 |
| Single-Member LLC (Foreign-Owned) | December 31, 2024 | April 15, 2025 | October 15, 2025 |
| Partnership with Foreign Partners | December 31, 2024 | March 15, 2025 | September 15, 2025 |
| Fiscal Year Filers | Varies | 15th day of 4th month | 15th day of 10th month |
Monthly Checklist for 2025
January 2025
- Begin gathering 2024 transaction records
- Review related party transactions from Q4 2024
- Verify foreign ownership percentages
February 2025
- Complete transaction summaries
- Calculate year-end exchange rates
- Prepare supporting documentation
March 2025
- March 15: Partnership Form 5472 deadline
- Begin preparing corporate Form 5472s
- Review for completeness and accuracy
April 2025
- April 15: Corporate and LLC Form 5472 deadline
- File extensions if needed (Form 7004)
- Make estimated tax payments if applicable
Special Situations and Deadlines
- First-Year Filers: Form 5472 is due even for short tax years
- Final Year: Must file even if entity dissolved during the year
- Amended Returns: File amended Form 5472 as soon as errors are discovered
- IRS Notices: Respond within 30 days to avoid additional penalties
Extension Strategy
While extensions give you more time to file, consider these important points:
- Automatic Extension: Form 7004 provides 6-month automatic extension
- No Penalty Relief: Extensions don't extend time to pay taxes owed
- State Requirements: Check state filing requirements separately
- Record Keeping: Maintain all records for at least 3 years
Quarterly Reminders for Ongoing Compliance
| Quarter | Action Items |
|---|---|
| Q1 (Jan-Mar) | File previous year's Form 5472, update ownership records |
| Q2 (Apr-Jun) | Review Q1 transactions, update related party agreements |
| Q3 (Jul-Sep) | Mid-year compliance check, review transaction classifications |
| Q4 (Oct-Dec) | Year-end planning, gather preliminary documentation |
Never Miss a Deadline Again!
Form 5472 Assistant automatically tracks your filing deadlines and sends reminders at 60, 30, and 7 days before due dates. Get started today to ensure you never face late filing penalties.
Remember: The IRS takes Form 5472 compliance seriously. Missing deadlines can result in $25,000+ penalties. Stay ahead of your obligations with proper planning and the right tools.
