7004

Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

Agency
IRS
Revision
Rev. December 2025
Fillable fields
26
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 7004 online
Page 1 of form 7004

Form 7004: Automatic Extension of Time To File Certain Business Returns

Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, is an IRS form. The IRS About page says to use it to request an automatic 6-month extension of time to file certain business income tax, information, and other returns. Part I lists a two-digit form code for each return it covers, from Form 706-GS(D) and Form 1041 to Form 1065, Form 1120, Form 1120-S and Form 8928.

The instructions say the extension will be granted if Form 7004 is completed properly, the tax is properly estimated (if applicable), the form is filed by the due date of the return, and any tax due is paid. Form 7004 does not extend the time to pay any tax due. No signature is required, and a separate Form 7004 is filed for each return. It cannot be used for Form 1041-A; the instructions point to Form 8868 instead.

You can fill out Form 7004 free in your browser on this page and download it without an account.

Top of page 1 of Form 7004: Automatic Extension of Time To File Certain Business Returns, as printed by IRS

What's on Form 7004

Name, identifying number and address

The entity's name, identifying number, street address, room or suite number, city, state or province, country and ZIP or foreign postal code.

Part I, line 1: form code

A two-digit code for the return the application is for, chosen from the table of returns printed on the form.

Lines 2 and 3

Boxes for a foreign corporation with no office or place of business in the United States, and for the common parent of a group that intends to file a consolidated return.

Line 4

A box for a corporation or partnership that qualifies under Regulations section 1.6081-5.

Lines 5a and 5b

The calendar year or tax year dates, and boxes for the reason for a short tax year: initial return, final return, change in accounting period, consolidated return to be filed, or other.

Lines 6 to 8

Tentative total tax, total payments and credits, and the balance due.

How to fill out Form 7004

  1. 1

    Name and identifying number

    Enter the EIN or SSN. The instructions say that if the name changed, enter the name as on the previous year's return, and that a name or number that does not match IRS records means no valid extension.

  2. 2

    Address

    Include the suite or room number. For a foreign address, enter city, province or state, and country without abbreviating the country. A new address here does not update IRS records; the instructions point to Form 8822 or Form 8822-B.

  3. 3

    Line 1

    Enter the form code for the return, for example 09 for Form 1065, 12 for Form 1120 or 25 for Form 1120-S.

  4. 4

    Lines 2 to 5

    Check any box on lines 2, 3 and 4 that applies. On line 5a, enter the tax year dates if not a calendar year, and on line 5b check the reason for a short tax year.

  5. 5

    Lines 6 to 8

    Line 6 is the total tax, including nonrefundable credits, the entity expects to owe; the instructions say to enter -0- if zero. Line 7 is total payments and refundable credits. Line 8 subtracts line 7 from line 6.

  6. 6

    File and pay

    File by the due date of the return, electronically or on paper at the address in the Where To File table, and pay any balance due by that date.

Why fill Form 7004 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

When and where to file, extension length and payment

When to file

The instructions say Form 7004 is generally filed on or before the due date of the applicable return, which is given in that return's instructions.

How and where to file

Form 7004 can be filed electronically for most returns, but not for Forms 8612, 8613, 8725, 8831, 8876 or 706-GS(D). Paper filers use the Where To File table, for example Kansas City, MO 64999-0019 or Ogden, UT 84201-0045 depending on the return and location.

Extension period

Generally 6 months, with exceptions for certain Form 1041 filers and C corporations with tax years ending June 30. The IRS no longer sends approval notices and writes only if the request is disallowed.

Payment

Form 7004 does not extend the time to pay. The instructions describe a late payment penalty of ½ of 1% per month, up to 25% of the amount due, and interest on tax not paid by the regular due date.

Signature

The instructions say no signature is required on this form.

Paper form, e-filed return

The instructions caution that if Form 7004 is filed on paper and the return electronically, the return may be processed before the extension is granted, which may result in a penalty notice.

Who files Form 7004?

  • Corporations and partnerships

    The form code table covers returns such as Form 1065, Form 1120, Form 1120-S, Form 1120-F and Form 1120-REIT.

  • Estates and trusts

    Form 1041 has separate codes for a bankruptcy estate, other estates and trusts. The instructions say an estate (other than a bankruptcy estate) and a trust filing Form 1041 are eligible for an automatic 5½-month extension.

  • Consolidated groups

    The instructions say only the common parent or agent of a consolidated group can request an extension for the group's consolidated return, with a list of members attached.

  • Foreign corporations and other filers

    The table also covers Form 1042, Form 3520-A, Form 8804, Form 706-GS(T) and Form 708, and line 2 is for a foreign corporation with no office or place of business in the United States.

  • Not for Form 1041-A

    The instructions say not to use Form 7004 for Form 1041-A. The trustee of a trust that files Form 1041-A uses Form 8868 instead.

The entity that files one of the returns listed in Part I files Form 7004 with the IRS. The form says to file a separate application for each return.

Official sources and the blank

Do it all with indox

View all 94 tools

Questions about Form 7004

Does Form 7004 extend the time to pay tax?

No. The instructions say Form 7004 does not extend the time to pay any tax due. Payment of any balance due on line 8 is generally required by the due date of the return.

How long is the extension?

The About page describes an automatic 6-month extension. The instructions list exceptions, such as 5½ months for an estate (other than a bankruptcy estate) or trust filing Form 1041.

Does Form 7004 need a signature?

No. The instructions say no signature is required on this form.

Can Form 7004 be filed electronically?

For most returns, yes. The instructions say it cannot be filed electronically for Forms 8612, 8613, 8725, 8831, 8876 or 706-GS(D).

Will the IRS confirm the extension?

The instructions say the IRS no longer sends a notification that an extension was approved, and notifies the filer only if the request is disallowed.

Can one Form 7004 cover several returns?

No. The instructions say to file a separate Form 7004 for each return, and the extension applies only to the return identified on line 1.

Does a new address on Form 7004 update IRS records?

No. The instructions say a new address on Form 7004 will not update the record and point to Form 8822 or Form 8822-B.