{"id":9201,"date":"2026-10-02T10:00:00","date_gmt":"2026-10-02T07:00:00","guid":{"rendered":"https:\/\/bexdore.com\/blog\/?p=9201"},"modified":"2026-10-02T10:00:00","modified_gmt":"2026-10-02T07:00:00","slug":"15-ekim-uzatmali-beyanname-son-tarih","status":"publish","type":"post","link":"https:\/\/bexdore.com\/blog\/15-ekim-uzatmali-beyanname-son-tarih\/","title":{"rendered":"15 Ekim Son Tarih: S\u00fcre Uzat\u0131m\u0131 Alan ABD \u015eirketleri \u0130\u00e7in Son Kontrol Listesi"},"content":{"rendered":"\n<div class=\"summary\"><strong class=\"t\">K\u0131sa cevap<\/strong><ul><li>Form 7004 ile s\u00fcre uzat\u0131m\u0131 al\u0131nan <strong>Form 1120<\/strong> ve tek ortakl\u0131 yabanc\u0131 sahipli LLC&#8217;lerin <strong>pro forma 1120 + Form 5472<\/strong> dosyas\u0131 i\u00e7in son g\u00fcn <strong>15 Ekim 2026 Per\u015fembe<\/strong>.<\/li><li>Form 4868 ile uzat\u0131lan bireysel <strong>1040 \/ 1040-NR<\/strong> beyannamelerinin son g\u00fcn\u00fc de 15 Ekim 2026.<\/li><li>FBAR (FinCEN 114) i\u00e7in tan\u0131nan otomatik uzatma da 15 Ekim&#8217;de sona erer.<\/li><li>Uzatma yaln\u0131zca beyan s\u00fcresini uzat\u0131r; \u00f6denmesi gereken vergi varsa faiz ve gecikme cezas\u0131 Nisan&#8217;dan beri i\u015flemektedir.<\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Nisan ay\u0131nda Form 7004 veya Form 4868 ile s\u00fcre uzat\u0131m\u0131 ald\u0131ysan\u0131z, 2025 vergi d\u00f6nemi i\u00e7in ikinci ve son f\u0131rsat yakla\u015f\u0131yor: <strong>15 ekim beyanname<\/strong> son tarihi bu y\u0131l Per\u015fembe g\u00fcn\u00fcne denk geliyor ve bug\u00fcnden itibaren iki haftadan az zaman kald\u0131. Bu tarihten sonra ikinci bir uzatma mekanizmas\u0131 yoktur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu rehberde, ABD&#8217;de LLC veya C-Corp sahibi olan T\u00fcrk giri\u015fimcilerin son iki haftada neyi kontrol etmesi gerekti\u011fini, hangi formun kimi ilgilendirdi\u011fini ve tarih ka\u00e7\u0131r\u0131l\u0131rsa ne olaca\u011f\u0131n\u0131 \u00f6zetliyoruz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">15 Ekim kimleri ilgilendiriyor?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">15 Ekim, Nisan&#8217;da zaman\u0131nda uzatma talebinde bulunmu\u015f m\u00fckellefler i\u00e7in ge\u00e7erlidir. Uzatma almad\u0131ysan\u0131z beyan\u0131n\u0131z zaten gecikmi\u015f durumdad\u0131r ve bu tarihi beklemeden derhal dosyalaman\u0131z gerekir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tek ortakl\u0131 yabanc\u0131 sahipli LLC&#8217;ler:<\/strong> Pro forma Form 1120 ve Form 5472. \u015eirket hi\u00e7 gelir elde etmemi\u015f olsa bile sermaye koyma veya para \u00e7ekme gibi i\u015flemler raporlanabilir i\u015flem say\u0131l\u0131r.<\/li>\n\n<li><strong>C-Corp&#8217;lar (takvim y\u0131l\u0131 kullananlar):<\/strong> Form 1120 ve varsa ekleri.<\/li>\n\n<li><strong>Bireyler:<\/strong> 4868 ile uzat\u0131lm\u0131\u015f Form 1040 veya 1040-NR. ABD kaynakl\u0131 geliri olan ve ABD&#8217;de mukim olmayan \u015firket sahipleri bu gruba girebilir.<\/li>\n\n<li><strong>FBAR y\u00fck\u00fcml\u00fcleri:<\/strong> Y\u0131l i\u00e7inde yurt d\u0131\u015f\u0131 hesaplar\u0131n\u0131n toplam en y\u00fcksek bakiyesi $10.000&#8217;\u0131 a\u015fan ABD ki\u015fileri.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Form 5472&#8217;nin temellerini hen\u00fcz oturtmad\u0131ysan\u0131z \u00f6nce <a href=\"https:\/\/bexdore.com\/blog\/form-5472-ve-1120-rehberi\/\">Form 5472 ve 1120 rehberimize<\/a> g\u00f6z atman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form ve tarih \u00f6zeti<\/h2>\n\n\n\n<div class=\"tbl\"><table><thead><tr><th>Form<\/th><th>Kim verir?<\/th><th>Orijinal tarih<\/th><th>Uzatmal\u0131 son tarih<\/th><\/tr><\/thead><tbody><tr><td>Pro forma 1120 + 5472<\/td><td>Tek ortakl\u0131 yabanc\u0131 sahipli LLC<\/td><td>15 Nisan 2026<\/td><td>15 Ekim 2026<\/td><\/tr><tr><td>Form 1120<\/td><td>C-Corp (takvim y\u0131l\u0131)<\/td><td>15 Nisan 2026<\/td><td>15 Ekim 2026<\/td><\/tr><tr><td>Form 1040 \/ 1040-NR<\/td><td>Bireysel m\u00fckellefler<\/td><td>15 Nisan veya 15 Haziran 2026<\/td><td>15 Ekim 2026<\/td><\/tr><tr><td>FBAR (FinCEN 114)<\/td><td>E\u015fi\u011fi a\u015fan ABD ki\u015fileri<\/td><td>15 Nisan 2026<\/td><td>15 Ekim 2026 (otomatik)<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p class=\"note wp-block-paragraph\">1040-NR&#8217;de orijinal tarih gelir t\u00fcr\u00fcne ba\u011fl\u0131d\u0131r: ABD&#8217;de stopaja tabi \u00fccret geliri varsa 15 Nisan, yoksa 15 Haziran. Her iki durumda da 4868 ile uzat\u0131lan beyan\u0131n son g\u00fcn\u00fc 15 Ekim&#8217;dir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Uzatma \u00f6demeyi uzatmaz<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En s\u0131k kar\u015f\u0131la\u015ft\u0131\u011f\u0131m\u0131z yanl\u0131\u015f anlama budur. Form 7004 ve Form 4868, beyannameyi <strong>verme<\/strong> s\u00fcresini uzat\u0131r; vergiyi <strong>\u00f6deme<\/strong> s\u00fcresini uzatmaz. C-Corp&#8217;unuzun veya bireysel beyan\u0131n\u0131z\u0131n \u00f6denecek vergisi varsa, bu tutar orijinal tarihte (\u00e7o\u011funlukla 15 Nisan) \u00f6denmi\u015f olmal\u0131yd\u0131. \u00d6denmediyse IRS faiz ve gecikme cezas\u0131 hesaplar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tek ortakl\u0131 yabanc\u0131 sahipli LLC&#8217;lerde (disregarded entity) \u015firket seviyesinde genellikle federal gelir vergisi do\u011fmaz; bu yap\u0131larda as\u0131l risk \u00f6deme de\u011fil, Form 5472&#8217;nin hi\u00e7 ya da eksik verilmesidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Son iki hafta i\u00e7in kontrol listesi<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Banka ekstrelerini kapat\u0131n:<\/strong> 2025 y\u0131l\u0131na ait t\u00fcm \u015firket banka ve \u00f6deme hesab\u0131 (Wise, Payoneer, Stripe vb.) ekstrelerini indirin.<\/li>\n\n<li><strong>Raporlanabilir i\u015flemleri ay\u0131klay\u0131n:<\/strong> Sahibin \u015firkete koydu\u011fu sermaye, \u015firketten \u00e7ekti\u011fi para, sahibe veya ili\u015fkili ki\u015filere yap\u0131lan \u00f6demeler, ili\u015fkili ki\u015fiden al\u0131nan bor\u00e7lar.<\/li>\n\n<li><strong>Kimlik bilgilerini do\u011frulay\u0131n:<\/strong> \u015eirket EIN&#8217;i, adres, kurulu\u015f tarihi ve eyaleti, sahibin yabanc\u0131 vergi numaras\u0131 ve \u00fclkesi.<\/li>\n\n<li><strong>Kurulu\u015f masraflar\u0131n\u0131 ay\u0131r\u0131n:<\/strong> \u015eirketi kurmak i\u00e7in \u00f6denen tutarlar ve kim taraf\u0131ndan \u00f6dendi\u011fi.<\/li>\n\n<li><strong>G\u00f6nderim kanal\u0131n\u0131 belirleyin:<\/strong> Pro forma 1120 + 5472 dosyas\u0131 e-file ile de\u011fil, IRS&#8217;in belirledi\u011fi faks veya posta kanal\u0131yla g\u00f6nderilir. G\u00f6nderim kan\u0131t\u0131n\u0131 saklay\u0131n.<\/li>\n\n<li><strong>FBAR&#8217;\u0131 ayr\u0131 de\u011ferlendirin:<\/strong> FBAR IRS&#8217;e de\u011fil FinCEN&#8217;e, BSA E-Filing sistemi \u00fczerinden verilir. \u015eirketinizin ABD d\u0131\u015f\u0131ndaki hesaplar\u0131n\u0131 g\u00f6zden ge\u00e7irin.<\/li>\n\n<li><strong>Bireysel beyan\u0131 e\u015fle\u015ftirin:<\/strong> 1040-NR veriyorsan\u0131z \u015firket kay\u0131tlar\u0131yla tutarl\u0131 oldu\u011fundan emin olun.<\/li>\n<\/ol>\n\n\n\n<p class=\"tip wp-block-paragraph\">Faksla g\u00f6nderim yap\u0131yorsan\u0131z g\u00f6nderim onay raporunu PDF olarak saklay\u0131n ve son g\u00fcne b\u0131rakmay\u0131n; 15 Ekim haftas\u0131nda hatlar yo\u011fun olabilir. Postayla g\u00f6nderiyorsan\u0131z takip numaral\u0131 bir y\u00f6ntem tercih edin.<\/p>\n\n\n\n<div class=\"bx-cta\"><strong>15 Ekim&#8217;e yeti\u015femeyece\u011finizden mi endi\u015felisiniz?<\/strong><p>Bexdore, yabanc\u0131 sahipli LLC ve C-Corp&#8217;lar i\u00e7in Form 5472, pro forma 1120 ve 1040-NR haz\u0131rl\u0131\u011f\u0131n\u0131 T\u00fcrk\u00e7e destekle y\u00fcr\u00fct\u00fcr.<\/p><a href=\"https:\/\/bexdore.com\/abd-beyannameleri\">ABD Beyanname Hizmeti \u2192<\/a><a class=\"alt\" href=\"https:\/\/bexdore.com\/iletisim\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">FBAR: \u015eirketinizin yurt d\u0131\u015f\u0131 hesaplar\u0131<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ABD&#8217;de kurulmu\u015f \u015firketler, tek ortakl\u0131 LLC&#8217;ler dahil, genel olarak FBAR a\u00e7\u0131s\u0131ndan ABD ki\u015fisi say\u0131labilir. \u015eirketin ABD d\u0131\u015f\u0131ndaki bir kurulu\u015fta tutulan hesaplar\u0131n\u0131n (\u00f6rne\u011fin bir T\u00fcrk bankas\u0131ndaki \u015firket hesab\u0131) y\u0131l i\u00e7indeki toplam en y\u00fcksek bakiyesi $10.000&#8217;\u0131 a\u015ft\u0131ysa FBAR y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fabilir. Fintech hesaplar\u0131nda belirleyici olan, hesab\u0131n fiilen hangi \u00fclkedeki kurulu\u015fta tutuldu\u011fudur. Durumunuzun kapsama girip girmedi\u011fini bir uzmanla de\u011ferlendirmeniz yerinde olur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">15 Ekim ka\u00e7\u0131r\u0131l\u0131rsa ne olur?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">15 Ekim&#8217;den sonra yeni bir uzatma al\u0131namaz. Gecikmenin sonu\u00e7lar\u0131 forma g\u00f6re de\u011fi\u015fir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Form 5472:<\/strong> Verilmeyen veya s\u00fcresinde verilmeyen her form i\u00e7in <strong>$25.000<\/strong> ceza \u00f6ng\u00f6r\u00fcl\u00fcr. Bu ceza, \u015firketin hi\u00e7 geliri olmasa da uygulanabilir.<\/li>\n\n<li><strong>Form 1120 ve 1040-NR:<\/strong> \u00d6denecek vergi varsa ge\u00e7 beyan ve ge\u00e7 \u00f6deme cezalar\u0131 ile faiz birikir.<\/li>\n\n<li><strong>FBAR:<\/strong> Ceza riski ayr\u0131ca de\u011ferlendirilir ve ihlalin niteli\u011fine g\u00f6re de\u011fi\u015fir.<\/li>\n<\/ul>\n\n\n\n<p class=\"warn wp-block-paragraph\">Tarihi ka\u00e7\u0131rd\u0131ysan\u0131z beklemek durumu iyile\u015ftirmez. M\u00fcmk\u00fcn olan en k\u0131sa s\u00fcrede eksik beyan\u0131 tamamlamak ve gerekirse makul gerek\u00e7eyle ceza indirimi talebini bir uzmanla de\u011ferlendirmek en sa\u011fl\u0131kl\u0131 yoldur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">T\u00fcrkiye taraf\u0131n\u0131 unutmay\u0131n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fcrkiye&#8217;de tam m\u00fckellef olan \u015firket sahipleri i\u00e7in ABD taraf\u0131ndaki beyanlar, T\u00fcrkiye&#8217;deki y\u00fck\u00fcml\u00fcl\u00fckleri ortadan kald\u0131rmaz. T\u00fcrkiye ile ABD aras\u0131ndaki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 ayn\u0131 gelirin iki kez vergilendirilmesini s\u0131n\u0131rlamay\u0131 ama\u00e7lar; ancak hangi gelirin nerede beyan edilece\u011fi ki\u015fisel duruma ba\u011fl\u0131d\u0131r ve mali m\u00fc\u015favirinizle netle\u015ftirilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2027 d\u00f6nemine haz\u0131rl\u0131k<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">15 Ekim&#8217;i atlatt\u0131ktan sonra hedef, 2026 vergi y\u0131l\u0131n\u0131 uzatmaya ihtiya\u00e7 duymadan kapatmakt\u0131r. 2026 d\u00f6nemi i\u00e7in ana tarih <strong>15 Nisan 2027 Per\u015fembe<\/strong>. Bunun i\u00e7in \u015fimdiden ayl\u0131k kay\u0131t tutmaya ba\u015flamak, sermaye ve \u00e7ekim hareketlerini ayr\u0131 etiketlemek ve \u015firket hesab\u0131n\u0131 ki\u015fisel harcamalardan ay\u0131rmak yeterli bir ba\u015flang\u0131\u00e7t\u0131r. Hen\u00fcz \u015firket banka hesab\u0131n\u0131z\u0131 d\u00fczenlemediyseniz <a href=\"https:\/\/bexdore.com\/blog\/abd-llc-banka-hesabi-acma\/\">ABD LLC banka hesab\u0131 a\u00e7ma rehberimiz<\/a> yol g\u00f6sterir. S\u00fcreklilik isteyenler i\u00e7in <a href=\"https:\/\/bexdore.com\/muhasebe-ve-vergi\">muhasebe ve vergi hizmetimiz<\/a> y\u0131l boyunca kay\u0131tlar\u0131 g\u00fcncel tutar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k sorulan sorular<\/h2>\n\n\n\n<div class=\"faq\"><details><summary>\u015eirketim hi\u00e7 sat\u0131\u015f yapmad\u0131, yine de 15 Ekim&#8217;e kadar Form 5472 vermem gerekir mi?<\/summary><div>Tek ortakl\u0131 yabanc\u0131 sahipli LLC&#8217;ye sermaye koyduysan\u0131z veya \u015firketten para \u00e7ektiyseniz bu i\u015flemler raporlanabilir i\u015flem say\u0131l\u0131r. Gelir olmamas\u0131 tek ba\u015f\u0131na muafiyet sa\u011flamaz.<\/div><\/details><details><summary>15 Ekim&#8217;den sonra ikinci bir uzatma alabilir miyim?<\/summary><div>Hay\u0131r. 7004 ve 4868 ile al\u0131nan uzatma 15 Ekim&#8217;de sona erer; sonras\u0131nda yap\u0131lan beyanlar gecikmi\u015f say\u0131l\u0131r.<\/div><\/details><details><summary>Form 5472&#8217;yi online g\u00f6nderebilir miyim?<\/summary><div>Tek ortakl\u0131 yabanc\u0131 sahipli LLC&#8217;lerin pro forma 1120 ve 5472 dosyas\u0131 e-file ile de\u011fil, IRS&#8217;in belirledi\u011fi faks veya posta kanal\u0131yla g\u00f6nderilir.<\/div><\/details><details><summary>FBAR i\u00e7in de ayr\u0131 uzatma ba\u015fvurusu yapmam gerekiyor mu?<\/summary><div>Hay\u0131r. FBAR i\u00e7in 15 Ekim&#8217;e kadar otomatik uzatma tan\u0131n\u0131r; ayr\u0131ca ba\u015fvuru gerekmez.<\/div><\/details><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Form 7004 veya 4868 ile s\u00fcre uzat\u0131m\u0131 ald\u0131ysan\u0131z 2025 d\u00f6nemi beyannameleri i\u00e7in son g\u00fcn 15 Ekim 2026 Per\u015fembe. Son hafta kontrol listesi, FBAR ve ka\u00e7\u0131r\u0131l\u0131rsa ne olaca\u011f\u0131 bu rehberde.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[52,53,51,20,50],"class_list":["post-9201","post","type-post","status-publish","format-standard","hentry","category-abd","tag-1040-nr","tag-abd-vergi-takvimi","tag-fbar","tag-form-5472","tag-form-7004"],"_links":{"self":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts\/9201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/comments?post=9201"}],"version-history":[{"count":1,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts\/9201\/revisions"}],"predecessor-version":[{"id":9246,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/posts\/9201\/revisions\/9246"}],"wp:attachment":[{"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/media?parent=9201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/categories?post=9201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bexdore.com\/blog\/wp-json\/wp\/v2\/tags?post=9201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}