There is no relief for foreign LLC owners. Form 5472 with a pro-forma Form 1120 for calendar year 2025 had to be sent by April 15, 2026, by fax to 855-887-7737 or by mail to Ogden; electronic filing is still unavailable. The penalty for not filing is $25,000 per form, plus another $25,000 for every 30 days of delay after 90 days from the IRS notice.
At the same time, according to watchdog reports, IRS staff shrank by about 27% in 2025 (customer service by 22%). In the 2026 season, paper return processing went from 16 to 30 days, and the average phone wait from 3.4 to 8.2 minutes. SS-4 EIN applications by fax go through the same paper queue, so we never promise an EIN within hours.
In practice
Send documents early and keep the fax confirmations. If the IRS hasn't replied within the expected time, that is normal for 2026; don't send duplicates unless you must, as they confuse processing.
Not legal or tax advice. Rules change, so check primary sources or ask a qualified advisor before you decide.
