E-filing for an extension is not supported by the IRS for foreign-owned U.S. DE (Disregarded Entity) entities required to file Form 1120 and 5472. Form 7004 must be submitted by mail or fax, selecting the form code as 12 (Form 1120). Additionally, “Foreign-owned U.S. DE” should be written across the top of Form 7004.
Fax (300 DPI or higher) to 855-887-7737, or mail to:
Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201
For further details, please refer to the link below:
IRS Instructions
How to file an extension for foreign-owned U.S. DE (Disregarded Entity)?
E-filing for an extension is not supported by the IRS for foreign-owned U.S. DE (Disregarded Entity) entities required to file Form 1120 and 5472. Form 7004 must be submitted by mail or fax, selecting the form code as 12 (Form 1120). Additionally, “Foreign-owned U.S. DE” should be written across the top of Form 7004.
Fax (300 DPI or higher) to 855-887-7737, or
mail to:
Internal Revenue Service
1973 Rulon White Blvd
M/S 6112 Attn: PIN Unit
Ogden, UT 84201
For further details, please refer to the link below:
IRS Instructions
Last modified: December 23, 2025
