Last Updated on: September 15, 2025

Running a business comes with a host of compliance requirements, and one of the most important is filing tax returns on time. But sometimes businesses need extra time to prepare their returns—this is where IRS Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, comes in.

In this guide, we’ll walk through everything you need to know about Form 7004 for the 2025 tax year, including who must file it, eligible business returns, changes in 2025, deadlines, filing instructions, penalties, FAQs, and more.

What is Form 7004?

Form 7004 is an IRS extension form that allows businesses to request an automatic extension of time (generally up to 6 months) to file certain business income tax, information, and other returns.

It is important to note:

• Form 7004 extends the filing deadline, not the payment deadline.
• Any taxes due must still be paid by the original return due date to avoid interest and penalties.
• Once accepted, the extension is typically automatic—you do not need IRS approval unless there is a specific rejection.

Who Must File Form 7004?

Businesses that cannot meet their original filing deadlines for tax returns may file Form 7004. Entities that typically use this form include:

• C Corporations
• S Corporations
• Partnerships
• Multi-Member LLCs (treated as partnerships or corporations for tax purposes)
• Certain Trusts and Estates
• Nonprofit Organizations (for specific returns)

Essentially, any business entity required to file income tax or certain information returns (other than individuals) may need Form 7004.

What Type of Business Tax Forms Can Extend Using Form 7004?

Form 7004 covers a wide range of tax forms. Some of the most common include:

• Form 706-GS (D) – Generation-Skipping Transfer Tax Return for Distributions
• Form 706-GS (T) – Generation-Skipping Transfer Tax Return for Terminations
• Form 1041 – U.S. Income Tax Return for Estates and Trusts
• Form 1041-N – U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
• Form 1041-QFT – U.S. Income Tax Return for Qualified Funeral Trusts
• Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
• Form 1065 – U.S. Return of Partnership Income
• Form 1066 – U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
• Form 1120 – U.S. Corporation Income Tax Return
• Form 1120-C – U.S. Income Tax Return for Cooperative Associations
• Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
• Form 1120-FSC – U.S. Income Tax Return of a Foreign Sales Corporation
• Form 1120-H – U.S. Income Tax Return for Homeowners Associations
• Form 1120-L – U.S. Life Insurance Company Income Tax Return
• Form 1120-ND – Return for Nuclear Decommissioning Funds and Certain Related Persons
• Form 1120-PC – U.S. Property and Casualty Insurance Company Income Tax Return
• Form 1120-POL – U.S. Income Tax Return for Certain Political Organizations
• Form 1120-REIT – U.S. Income Tax Return for Real Estate Investment Trusts
• Form 1120-RIC – U.S. Income Tax Return for Regulated Investment Companies
• Form 1120S – U.S. Income Tax Return for an S Corporation
• Form 1120-SF – U.S. Income Tax Return for Settlement Funds (Under Section 468B)
• Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner
• Form 8612 – Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
• Form 8613 – Return of Excise Tax on Undistributed Income of Regulated Investment Companies
• Form 8725 – Excise Tax on Greenmail
• Form 8804 – Annual Return for Partnership Withholding Tax (Section 1446)
• Form 8831 – Excise Taxes on Excess Inclusions of REMIC Residual Interests
• Form 8876 – Excise Tax on Structured Settlement Factoring Transactions
• Form 8924 – Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests
• Form 8928 – Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code

For 2025, the IRS draft version of Form 7004 also explicitly includes Form 708. This is a new addition to the list of supported forms.

What are the Changes in Form 7004 for 2025 Tax Year?

The IRS has released the draft Form 7004 for the 2025 tax year with updates. Key changes include:

• Inclusion of Form 708 in the list of eligible returns.
• The form 708 is used to calculate and report taxes under section 2801 for covered gifts or bequests received from a covered expatriate.

Businesses should review the latest IRS instructions carefully to ensure they are filing correctly for 2025.

When is the Deadline to File Form 7004?

Deadlines for Form 7004 depend on the type of business entity and its tax year (calendar vs. fiscal year).

Deadline	Applicable Forms
Business tax returns that are due by March 15, 2026	Form 1120-S Form 1065 Form 1042 Form 1065-B Form 3520-A Form 8612 Form 8613 Form 8804 Form 1066
Business tax returns that are due by April 15, 2026	Form 1120 Form 1120-F Form 1120-FSC Form 1120-H Form 1120-L Form 1120-ND Form 1120-ND (Section 4951 taxes) Form 1120-PC Form 1120-POL Form 1120-REIT Form 1120-RIC Form 1120-SF Form 1041 (estate other than a bankruptcy estate) Form 1041 (bankruptcy estate only) Form 706-GS (D) Form 706-GS (T) Form 1041-N Form 1041-QFT Form 1041 (Trust) Form 1066 Form 8831 Form 8928

Forms 8876, 8929, and 8725 – These forms are due on the 90th day of the following tax year.

Form 1120-C – For cooperatives described under section 6072(d), the filing deadline is the 15th day of the 9th month after the close of the tax year. For all other cooperatives, the deadline falls on the 15th day of the 4th month following the end of the tax year.

Form 1120-F – Foreign corporations without an office or place of business in the United States must generally file Form 1120-F by the 15th day of the 6th month after the end of their tax year.

Important: Even with an extension, you must pay any taxes owed by the original deadline to avoid penalties.

What Information is Required to File Form 7004?

To complete Form 7004, you will need:

• Business name, address, and EIN (Employer Identification Number)
• The tax form number you are requesting an extension for (e.g., 1120, 1065)
• The start and end dates of your tax year
• An estimate of your total tax liability for the year
• The amount of tax already paid (if any)
• The balance due, which must be paid by the original due date

How to Complete Form 7004 – Line by Line Instructions

Step-by-Step Instructions to Complete Form 7004

IRS Form 7004 is divided into two main sections:

• Part I – Automatic Extension for Certain Business Income Tax, Information, and Other Returns
  
• Part II – Information Required from All Filers

Part I: Automatic Extension for Certain Business Income Tax, Information, and Other Returns

• Line 1: Enter the appropriate form code in the boxes provided to indicate the return for which you are requesting an extension.
  
  • Example: Enter code 12 if you are filing an extension for Form 1120.
    
  • Example: Enter code 25 if you are filing an extension for Form 1120-S.
    
• Important: If you are a trustee required to file Form 1041-A, you cannot use Form 7004. Instead, file Form 8868 to request an extension.
  

Part II: Information Required from All Filers

• Line 2: If your business maintains an office or place of business outside the United States and you are requesting an extension, check this box.
  
• Line 3: If you are the common parent or agent of a consolidated group requesting an extension for the group’s consolidated return, check this box. Attach a statement listing the name, address, and Employer Identification Number (EIN) of each member.
  
• Line 4: Certain corporations and partnerships may qualify for an automatic extension under Regulations section 1.6081-5. If eligible, check this box.
  
• Line 5a: If your business does not follow a calendar tax year, provide the beginning and ending dates of its tax year.
  
• Line 5b: If your business has a short tax year, check the applicable box that explains the reason.
  
  • If the short year is due to a change in accounting period, you must first obtain approval (unless certain exceptions apply). For further details, see Form 1128 and Publication 538 (Accounting Periods and Methods).
    
  • If none of the listed reasons apply, select “Other” and attach a statement explaining the situation.
    
• Line 6: Enter the total tax liability expected for the year, including any nonrefundable credits.
  
• Line 7: Enter the total payments and refundable credits for the year.
  
• Line 8: Enter the balance due. Keep in mind, Form 7004 only extends the time to file, not the time to pay. Any unpaid balance must be paid by the original due date to avoid penalties and interest.

Filing Options for Form 7004 Extension

You have two main options:

1. Electronic Filing (Recommended)
   • Faster, secure, and confirmation is immediate.
   • IRS requires many corporations to file electronically.
2. Paper Filing
   • Mail to the appropriate IRS address (varies by state and entity type).
   • Slower, and processing delays are common.

Where to Mail Extension Form 7004?

If filing by mail, the address depends on your business location and whether you are including payment. Generally:

• With Payment – Mail to the IRS location specified for payment forms.
• Without Payment – Mail to the IRS service center for your state.

Form – 1120-S, 1120, 1065, 1120-REIT, 1120-RIC, 8612, 8163
Principal Business, Office, or Agency Located in	Mailing Address to File Form 7004
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	If the total assets at the end of the tax year are less than $10 million: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019. If the total assets at the end of the tax year are $10 million or more: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045
A foreign country or U.S. possession	Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.

Form 1041, 1120-H
Principal Business, Office, or Agency Located in	Mailing Address to File Form 7004
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0019.
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0045.
A foreign country or U.S. possession	Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.

Form 706-GS(D), 706-GS(T)
AND the settler is (or was at death)	Mailing Address to File Form 7004
A resident U.S. citizen, resident alien, nonresident U.S. citizen, or alien	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019

Form 1041-QFT, 8725, 8831, 8876, 8924, 8928
Principal Business, Office, or Agency Located in	Mailing Address to File Form 7004
Any Location	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Form 1042, 1120-F, 1120-FSC, 3520-A, 8804
Principal Business, Office, or Agency Located in	Mailing Address to File Form 7004
Any Location	Internal Revenue Service P.O. Box 409101, Ogden, UT 84409

Form 1066, 1120-C, 1120-PC
Principal Business, Office, or Agency Located in	Mailing Address to File Form 7004
The United States	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045
A foreign country or U.S. possession	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

Form 1041-N, 1120-POL, 1120-L, 1120-ND, 1120-SF
Principal Business, Office, or Agency Located in	Mailing Address to File Form 7004
The United States	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045
A foreign country or U.S. possession	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

The IRS provides a detailed chart in the Form 7004 instructions to determine the correct mailing address.

What are the Penalties for Late Filing of Form 7004?

Failure to file Form 7004 on time—or failure to pay taxes due by the original deadline—may result in:

• Late Payment Penalty – 0.5% of unpaid taxes per month (up to 25%).
  
• Late Filing Penalty – 5% of unpaid taxes per month (up to 25%).
  
• Interest Charges – Accrued daily on unpaid balances.
  

To minimize penalties, always pay your estimated tax due even if you are filing an extension.

FAQs on IRS Form 7004

How do I know if my extension was accepted?
If you e-file, you’ll receive an IRS confirmation within 24 hours. For mailed forms, acceptance is assumed unless the IRS contacts you.

Can I extend the extension after the deadline?
No. Form 7004 provides only one automatic extension—no further extensions are available.

What is the Difference Between a Calendar and Fiscal Tax Period?

• Calendar Tax Period
  A calendar tax period follows the traditional calendar year, starting on January 1 and ending on December 31. Most individuals and many small businesses use this period to report their income and file taxes.
• Fiscal Tax Period
  A fiscal tax period does not align with the calendar year. Instead, it is any 12-month period ending on the last day of any month other than December (for example, July 1 to June 30). Some businesses use a fiscal year because it better matches their natural business cycle, industry practices, or accounting needs.

When is the Deadline to File Form 7004 for S Corporations?

Normally, the due date for S corporation returns (Form 1120-S) is the 15th day of the 3rd month following the end of the tax year. 

For S corporations that operate on a calendar year basis, the deadline to file Form 7004 is March 17, 2026.  Filing Form 7004 by this date grants S corporations an automatic six-month extension to submit their tax return, moving the filing deadline to September 15, 2026.

When is the deadline to file Form 7004 for C Corporations?
The IRS requires C corporations (filing Form 1120) to submit their returns by the 15th day of the 4th month after the end of the tax year. 

For C corporations on a calendar tax year, the deadline to file Form 7004 is April 15, 2026.  Filing Form 7004 by the original due date allows C corporations to receive an automatic six-month extension, pushing the final filing deadline to October 15, 2026 for calendar-year corporations.

When is the deadline to file Form 7004 for Partnerships?
Partnerships normally must file Form 1065 by the 15th day of the 3rd month after the end of their tax year. 

For partnerships that follow the calendar year, the deadline to file Form 7004 is March 17, 2026. Filing Form 7004 by this date gives partnerships an automatic six-month extension, extending the return due date to September 15, 2026.

Can I file an extension for an LLC?
Yes, if your LLC is taxed as a partnership or corporation. Single-member LLCs file with the owner’s return (Form 4868).

Can I pay my balance tax due while filing Form 7004?
Yes, you must pay your estimated balance due when filing.

What are all the payment options to pay balance tax due?

• EFTPS (Electronic Federal Tax Payment System)
• IRS Direct Pay
• Wire transfer
• Check or money order (with voucher)

What is the difference between Form 7004 and Form 4868?

Form 7004 is used by businesses—including corporations, partnerships, and certain trusts—to request an automatic extension of time to file their tax returns. In contrast, Form 4868 is for individual taxpayers who need extra time to file their personal income tax return (Form 1040). Both forms extend the time to file but not the time to pay any taxes owed.

What is Section 1.6081-5?

This regulation grants an automatic extension until the 15th day of the sixth month following the close of the tax year for:

• Partnerships keeping records outside the U.S. and Puerto Rico
  
• Domestic corporations conducting business and keeping records outside the U.S. and Puerto Rico
  
• Foreign corporations with a U.S. office or place of business
  
• Domestic corporations whose primary income is derived from U.S. possessions
  
• U.S. citizens or residents with a tax home and residence outside the U.S. and Puerto Rico
  
• U.S. citizens in military or naval service stationed outside the U.S. and Puerto Rico

What is the Perfection Period?

The perfection period is a limited window of time granted by the IRS to correct and resubmit a tax return or extension request (like Form 7004) that was rejected due to errors. If you fix the mistakes and refile within this timeframe—generally 5 calendar days for electronic filings—the IRS will consider the submission as if it was filed on the original deadline, helping you avoid late-filing penalties.

What Are the Types of Rejections When Filing Form 7004?

When filing Form 7004 electronically, the IRS system may reject your submission for various reasons. Common rejection types include:

1. EIN and Name Mismatch (Error Code R0000-922-01)
   
   • The Employer Identification Number (EIN) and legal business name do not match IRS records.
     
   • Fix: Verify the EIN and business name against your IRS EIN confirmation letter.
     
2. Invalid Form Code (Error Code R0000-922-02)
   
   • The code entered on Line 1 of Form 7004 does not correspond to the return type.
     
   • Fix: Double-check the IRS instructions and enter the correct form code (e.g., “12” for Form 1120).
     
3. Duplicate Filing (Error Code R0000-905-01)
   
   • An extension request for the same business, form, and tax year has already been filed.
     
   • Fix: Check if another filing was submitted before; no second request is allowed.
     
4. Late Submission (Error Code R0000-194-01)
   
   • The request was filed after the original due date of the return.
     
   • Fix: Extensions must be filed on or before the due date of the return; once late, Form 7004 cannot be used.
     
5. Invalid Tax Year (Error Code R0000-147-01)
   
   • The tax year entered does not match the business’s filing period or IRS records.
     
   • Fix: Ensure the correct beginning and ending dates of the tax year are entered in Part II, Line 5a.