Late filing letter generator
Generate a reasonable cause statement PDF for late Form 5472 filings to include with your delinquent return package.
Generate a reasonable cause statement for a missed Form 5472 filing
Use the late filing letter generator at /late-filing-letter to create a PDF letter you can attach to a delinquent Form 5472 and Form 1120 filing package. The tool is designed for foreign-owned U.S. disregarded entities that missed the filing deadline and need a reasonable cause statement to help avoid the IRS late-filing penalty, which can reach 25,000 dollars per year.
You do not need an account to use this tool. The late filing letter generator is available without authentication.
The interface is available in English and German, but the generated letter is always written in English because it is intended for the IRS. The letter also references the Farhy v. Commissioner case as part of its supporting language.
What the generator does
The generator collects a small set of details about your LLC, the missed tax year, and the person signing the statement. It then creates a PDF reasonable cause letter that you can preview in the browser and download for printing or submission.
The generator helps you prepare a reasonable cause statement, but it does not file anything for you. You still need to include the letter with your late Form 5472 and Form 1120 submission and send the full package to the IRS.
What information you need
Have these details ready before you start.
The legal name of the LLC or reporting entity.
Your Employer Identification Number in XX-XXXXXXX format.
The tax year you missed. The dropdown includes years from the previous calendar year back to 2018.
The name of the foreign owner signing or being named in the letter.
A signature added either by drawing on the signature canvas or by uploading a PNG, JPG, or SVG file.
The signature date. The form fills this automatically with today's date in MM/DD/YYYY format, and you can review it before generating the PDF.
Complete the two-step workflow
The generator has a short two-step flow: enter your details, then review and download the PDF.
Enter the letter details
Start on the form screen and fill in the required fields: LLC name, EIN, missed tax year, and owner name. The Generate action becomes available when llcName, ein, missedYear, and ownerName all contain values.
Add a signature in the mode that works best for you. You can either draw directly in the browser on a 200 pixel tall signature canvas or switch modes and upload an existing signature image file.
Review the signature date before you continue. By default, the tool fills today's date automatically, which saves time and reduces formatting mistakes.
Preview and download the PDF
After you generate the letter, the app creates the PDF by calling generateLateFilingLetter(data) and renders the result in the built-in PDF preview. The preview uses the PdfCanvasViewer component so you can confirm the letter looks correct before downloading it.
Download the finished file with a filename in this format: Reasonable-Cause-Letter-{llcName}-{missedYear}.pdf. Once the file is saved, print it or include it in your late filing package.
The preview step also includes a next-steps reminder telling you to include the letter with your late Form 5472 and Form 1120 filing and submit the package to the IRS by mail or fax.
What the generated PDF includes
The PDF is a reasonable cause statement intended to accompany a late Form 5472 filing. It uses the information you enter to identify the entity, the missed year, and the foreign owner, then formats that information as an IRS-facing letter.
In practice, this means the output is not a blank template or a generic note. The generator produces a finished PDF document that is ready to download and attach to your delinquent return package.
What success looks like
You know the generator worked when the preview screen shows a readable PDF and the download button offers a file named like Reasonable-Cause-Letter-Nomad Ventures LLC-2023.pdf. At that point, your next task is no longer preparing the letter but assembling the full filing package.
Before you send anything to the IRS, confirm that the LLC name, EIN, missed year, owner name, and signature date in the PDF match the forms you are submitting with it.
Next steps after downloading
Once you have the PDF, include it with your late Form 5472 and Form 1120 materials. The app's preview step specifically reminds you to print the letter and send it with the rest of your delinquent filing package by mail or fax.
If you still need to prepare the forms themselves, move next to the main Form 5472 and Form 1120 workflow. If you plan to fax the package, use the fax-related tools and instructions before sending.
Common questions
Related tools
Prepare Form 5472 and Form 1120
Complete the main filing workflow and generate the forms that go with your reasonable cause letter.
Fax your filing package
Review fax-related options if you plan to submit your late filing package by fax.
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