Calendar
US filing deadlines, every year
For a US company owned from abroad, Form 5472 is due on 15 April and can be extended to 15 October. For a US citizen living abroad, the FBAR and any tax owed are due on 15 April and the return on 15 June. Subscribe once and your calendar reminds you every year.
Your calendar
Subscribing keeps the calendar up to date if a rule here changes; each deadline comes with a reminder two weeks before. Google Calendar: copy the download link and add it under “Other calendars”, “From URL”.
A US LLC owned from abroad
15 April
Form 5472 with pro forma Form 1120 due
For a foreign-owned single-member LLC on the calendar year. Send by fax to 855-887-7737 or by post to the IRS PIN Unit in Ogden, Utah. To extend, file Form 7004 by this date. Missing it carries a $25,000 penalty.
IRS: Instructions for Form 547215 October
Form 5472 due if extended with Form 7004
Form 7004 gives a six-month extension to file; this is the last day for a calendar-year company that filed it.
IRS: Instructions for Form 70041st of the month formed
Wyoming annual report due
Due every year on the first day of the month the company was formed. Choose the month above to add it to your calendar.
Wyoming Secretary of State
A US citizen or green-card holder living abroad
15 April
FBAR due, and any tax owed
The FBAR is due for foreign accounts that together passed $10,000 in the year, with an automatic extension to 15 October. Tax owed on the federal return is due on this date even for those abroad, and interest runs from it.
IRS: FBAR15 June
Federal return due for US citizens living abroad
The automatic two-month extension for US citizens and resident aliens living outside the US. It extends the time to file, not to pay: interest on unpaid tax runs from 15 April.
IRS: Automatic 2-month extension for citizens abroad15 October
FBAR extended deadline; returns extended with Form 4868
The FBAR's automatic extension ends on this date, as does the six-month extension to file Form 1040 under Form 4868.
IRS: About Form 4868
Dates are for the calendar year. If the date falls on a weekend or a legal holiday, the deadline moves to the next business day. Rules checked against the IRS’s and the state’s own pages in September 2026. Not tax advice.