TITLE: New IRS App Launch and the 15 October 2026 US LLC Tax Deadline for International Sellers
The IRS launched its new mobile app on 25 September 2026
The IRS launched its new mobile app on 25 September 2026, replacing IRS2Go and adding selected Individual Online Account features.
For international sellers, the more urgent issue is the 15 October 2026 US LLC tax deadline. Calendar-year foreign-owned entities that filed Form 7004 may now have about two weeks to complete outstanding filings, including Form 5472 and a pro forma Form 1120.
Download the official IRS app safely
The new IRS app is free through the official Apple App Store or Google Play listings. Existing IRS2Go users with automatic updates enabled should receive the replacement through the normal update process.
The app currently allows users to:
- Sign in securely.
- Check refund and amended-return status.
- View available balances.
- Make payments and review payment activity.
- View selected IRS notices and letters.
- Access available tax records and transcripts.
- Manage certain profile and communication preferences.
- Access an Identity Protection PIN, also known as an IP PIN.
The IRS says it will continue adding features. However, the app is currently focused on selected Individual Online Account services.
Check your IRS account before the filing deadline
Use the app to improve visibility over your personal IRS position. This can help if you are a non-US owner with an ITIN, a US individual taxpayer, or an international seller who has received an IRS notice.
Complete this checklist before 15 October:
- Install or update the app through a verified IRS link.
This reduces the risk of downloading a look-alike app or exposing your credentials. - Sign in using your existing ID.me account.
Keeping your login access working will help you review notices and payment information without delay. - Review available balances and payment activity.
This helps you identify unpaid personal tax or payment arrangements. Remember that business filing obligations may not appear in the app. - Open available notices and letters.
An IRS notice may contain a response deadline, missing-information request, or penalty notice. - Download relevant transcripts and tax records.
These records can help reconcile your filing history and support communication with your accountant or compliance provider. - Check your profile and communication preferences.
Accurate contact details can reduce the risk of missing future IRS correspondence. - Set up or retrieve your IP PIN where appropriate.
An IP PIN helps protect eligible individual taxpayers against certain identity-related filing risks.
If you live in the United Kingdom, Ireland, Germany, France, Canada, Australia, the UAE, India, or another country, you may still be able to access Individual Online Account after completing ID.me verification. Taxpayers without an SSN can use an ITIN by selecting the option that they do not have an SSN.
You should prepare the required identity documents. ID.me generally requires two primary documents, or one primary document and one secondary document. International taxpayers can also use an international phone number for multi-factor authentication.
File Form 5472 if your foreign-owned LLC qualifies
A foreign-owned single-member LLC treated as a disregarded entity may have a US information-reporting obligation even when it has no US income tax to pay.
If the LLC had reportable transactions with its foreign owner or another related party, it generally must file:
- Form 5472, attached to
- A pro forma Form 1120.
The filing deadline follows the due date of Form 1120, including extensions.
For a calendar-year foreign-owned LLC that filed Form 7004 on time, the extended deadline is generally 15 October 2026.
The extension gives more time to file. It does not automatically remove tax-payment obligations that were due earlier.
Form 5472 instructions also state that a foreign-owned US disregarded entity cannot file Form 5472 electronically. The filing must follow the IRS instructions for the dedicated fax or mailing process. This makes accurate preparation and delivery evidence especially important.
Understand the penalty
Failure to file Form 5472 when required can result in a $25,000 penalty. Additional penalties may apply if the failure continues after IRS notification. A substantially incomplete Form 5472 may also be treated as a failure to file.
Keep transaction records, owner contributions, distributions, related-party payments, loans, reimbursements, and currency-conversion calculations. These records support the filing and help your compliance provider prepare the form correctly.
See how the deadline affects international sellers
Example 1: Amazon FBA seller with a Wyoming LLC
Suppose a non-resident owner in the United Kingdom operates a Wyoming single-member LLC selling through Amazon FBA. The LLC is treated as a disregarded entity for US tax purposes.
The owner:
- Filed Form 7004 by the original deadline.
- Made owner contributions during the year.
- Paid business expenses from a personal account.
- Received Amazon-related sales proceeds through the LLC.
- Has reportable related-party transactions.
The business may need to file Form 5472 with a pro forma Form 1120 by 15 October 2026. The owner can use the IRS app to review individual account information, but the app does not prepare or submit this business filing.
Example 2: Seller who did not file Form 7004
Now consider a Shopify seller in India with a Delaware single-member LLC that did not file Form 7004 by the original due date.
The six-month extension may not be available because the extension request was not submitted on time. The business should not assume that 15 October is its valid deadline. It should urgently review the filing position and prepare any overdue Form 5472 and pro forma Form 1120 as required.
Late filing can create significant penalties. Waiting for the new IRS app to display a business notice is not a compliance strategy.
Apply the rules to your selling platform and location
The filing issue is not limited to Amazon.
International sellers using Amazon, Shopify, eBay, Etsy, WooCommerce, or TikTok Shop should review:
- The legal owner of the US entity.
- Whether the LLC is disregarded, a corporation, or another classification.
- Whether Form 7004 was filed correctly and on time.
- Owner contributions and distributions.
- Payments between the US business and foreign owners or related entities.
- US marketplace sales, refunds, fees, and fulfilment costs.
- Sales tax registrations and filings in relevant states.
Wyoming, Delaware, Florida, Texas, and New Mexico are common registration states for foreign-owned LLCs. However, the registration state does not determine every tax obligation.
Sales activity may create separate sales tax compliance requirements in states such as California, Texas, Pennsylvania, and Florida, depending on marketplace collection rules, inventory location, nexus, and the nature of the transactions.
A seller based in Canada, Australia, the UAE, Germany, France, Ireland, or the United Kingdom may therefore have both
