What Form 7004 is for
Form 7004 asks the IRS for an automatic extension of time to file certain business income tax, information, and other returns. The extension is granted if you fill the form out properly, make a proper estimate of the tax, file by the due date of the return you want more time for, and pay any tax that is due. No signature is required on the form.
You pick one return on line 1 using its form code. The printed list covers returns like Form 1065, Form 1120, Form 1120-S, Form 1041 and Form 1042, so partnerships, corporations, estates and trusts all use this form. File a separate Form 7004 for each return. The extension applies only to the return you name on line 1.
Who files Form 7004?
Any entity that wants more time to file one of the returns listed on line 1 uses Form 7004. That list runs from Form 1065 and Form 1120 through Form 1041 for estates and trusts, plus Form 1042, Form 3520-A, Form 8804 and more, each with its own form code. Do not use Form 7004 for Form 1041-A. The trustee of a trust required to file Form 1041-A uses Form 8868 instead. Any member of a controlled group or affiliated group that is not joining in a consolidated return must file its own Form 7004.
- One Form 7004 per return. No blanket requests.
- Only the common parent or agent of a consolidated group can request the extension for the group's consolidated return.
- An association electing to file Form 1120-H requests its extension using the original form type assigned to the entity.
When is Form 7004 due?
File Form 7004 on or before the due date of the return you want the extension for. That date is not printed on this form or in these instructions. You find it in the instructions for the applicable return. A foreign corporation with no office or place of business in the United States files by the 15th day of the 6th month following the close of the tax year. If the name on Form 7004 does not match the IRS database, or the identifying number is wrong, you do not have a valid extension.
How long is the extension?
Filing Form 7004 properly gives you the maximum extension allowed, counted from the due date of your return. For a corporation, a short tax year ending anytime in June is treated as ending on June 30. The IRS no longer sends a notice telling you the extension was approved. You hear back only if your request is disallowed. Separate rules cover foreign corporations, certain domestic corporations, and partnerships that keep their books and records outside the United States and Puerto Rico.
- 6 months for most returns.
- 5 1/2 months for an estate other than a bankruptcy estate, and for a trust, filing Form 1041.
- 7 months for a C corporation with a tax year ending June 30 and beginning before January 1, 2026. It is 6 months if the return is Form 1120-POL.
- 6 months for tax years beginning in 2026.
- The IRS can end the extension early by mailing a notice of termination at least 10 days before the termination date.
Does Form 7004 give you more time to pay?
No. Form 7004 does not extend the time to pay tax. Any balance due on line 8 is generally required by the due date of the return you are extending. Interest is charged on tax not paid by the regular due date until you pay it, even with an extension and even with reasonable cause. Most entities must use electronic funds transfer for federal tax deposits, usually through EFTPS. If you file Form 7004 electronically you can pay by Electronic Funds Withdrawal. See Form 8878-A.
- A trust filing Form 1041 or a REMIC filing Form 1066 gets the extension even if it cannot pay the full line 8 amount, but paying what it can limits penalties and interest.
- A corporation expecting a net operating loss carryback can reduce the deposit by the overpayment from the carryback if prior-year liabilities are paid and Form 1138 is filed with Form 7004.
Can you file Form 7004 electronically?
Form 7004 can be filed electronically for most returns. It cannot be filed electronically for Form 8612, Form 8613, Form 8725, Form 8831, Form 8876 or Form 706-GS(D). New in this revision: for tax year 2025 you use a paper Form 7004 to request an extension for Form 708, Form 8924 and Form 8928. Electronic filing of those three starts in tax year 2026. If you file Form 7004 on paper and file your tax return electronically, the return may be processed before the extension is granted, and that can bring a penalty notice.
Where do you mail Form 7004?
The address depends on which return you named on line 1 and where your principal business, office, or agency is located. The printed addresses are Internal Revenue Service centers at Kansas City, MO 64999-0019, Ogden, UT 84201-0045, Ogden, UT 84409-0045, and P.O. Box 409101, Ogden, UT 84409. Filers in a foreign country or U.S. territory generally use the P.O. Box 409101 address. For Form 1065, Form 1120, Form 1120-REIT, Form 1120-RIC, Form 1120-S, Form 8612 and Form 8613 from certain eastern states, the address also turns on whether total assets at the end of the tax year are less than $10 million or $10 million or more.
Form 7004 line by line
| Line | What goes there |
|---|---|
| Name | The entity or person's name. If the name changed since last year, enter it as it appeared on the previous year's income tax return. |
| Identifying number | Your employer identification number (EIN) or social security number (SSN). |
| Address | Street address with room or suite number, or the P.O. box if mail is not delivered to the street. Foreign address: city, province or state, country. |
| 1 | The form code for the one return you want more time to file. The codes are printed in the table on the form. |
| 2 | Check if this is for a foreign corporation with no office or place of business in the United States. |
| 3 | Check if the entity is a corporation and the common parent of a group that intends to file a consolidated return. Attach the member list. |
| 4 | Check if the corporation or partnership qualifies under Regulations section 1.6081-5 and needs an additional extension of time to file. |
| 5a | The calendar year, or the beginning and ending dates of your tax year if you do not use a calendar year. |
| 5b | If the tax year is under 12 months, check the reason: initial return, final return, change in accounting period, consolidated return, or other. |
| 6 | Tentative total tax. The total tax, including nonrefundable credits, the entity expects to owe for the tax year. Enter -0- if you expect zero. |
| 7 | Total payments and refundable credits. |
| 8 | Balance due. Subtract line 7 from line 6. A corporation or consolidated group must remit this unpaid amount by the due date of the return. |
Penalties and withholding
1/2 of 1%
Of tax not paid by the due date, for each month or part of a month it stays unpaid
25%
Cap on the total late payment penalty, measured against the amount due
90%
A corporation with an extension avoids the late payment penalty if line 6 tax is at least this share of the tax on the return and the balance is paid by the extended due date
Source: IRS, Form 7004 (Rev. Dec 2025) and Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. This page explains the form in plain English. It is not tax advice.