A foreign-owned U.S. disregarded entity (DE) required to file Form 5472 can request an extension of time to file by filing Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. The DE must file Form 7004 by the regular due date of the return. Because the Form 5472 of a DE must be attached to a pro forma Form 1120, the code for Form 1120 should be entered on Form 7004, Part I, line 1. "Foreign-owned U.S. DE" should be written across the top of Form 7004. For further general information, see the Instructions for Form 7004.
The DE should send Form 7004 to:
Internal Revenue Service
201 West Rivercenter Blvd.
PIN Unit, Stop 97
Covington, KY 41011
Or, the DE can fax (300 DPI or higher) the form to (855) 887-7737.
Caution: For these entities, do not use the regular filing address listed in the Instructions for Form 7004.