# Form 7004: Application for Automatic Extension of Time to File

Canonical: https://finbryn.com/us/forms/form-7004

Form 7004 is the IRS application for an automatic extension of time to file certain business returns, including Forms 1065, 1120 and 1120-S. The extension is generally six months, and the form has to be filed by the regular due date of the return. It extends the time to file, not the time to pay: tax is still due on the original date, and interest runs from it. No signature is required.

## Form 7004 at a glance

- Official name: Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
- Who files: An entity that needs more time to file one of the returns listed on line 1 of the form, including Form 1065, Form 1120, Form 1120-S, Form 1041 and Form 1120-F. A separate Form 7004 is filed for each return.
- Due date: On or before the regular due date of the return being extended (for a calendar-year 2026 return: Monday, March 15, 2027 for Forms 1065 and 1120-S, Thursday, April 15, 2027 for Form 1120). The extension is generally 6 months, to Wednesday, September 15, 2027 or Friday, October 15, 2027. It extends filing, not payment.
- Extension: None
- Penalty basis: The form avoids the late-filing penalty until the extended date. Tax is still due on the regular due date: late payment is one-half of 1% of the unpaid tax for each month or part of a month, up to 25%, and interest runs from the regular due date. A corporation avoids the late-payment penalty if it pays at least 90% of its final tax by the regular date and the balance by the extended date.
- Who signs: No signature is required on Form 7004.
- Where it goes: E-file for most returns. Paper goes to Kansas City, MO 64999-0019 or Ogden, UT 84201-0045 for Forms 1065, 1120 and 1120-S, by state and total assets, or P.O. Box 409101, Ogden, UT 84409 from abroad. A foreign-owned US disregarded entity faxes 855-887-7737 or mails to the Ogden PIN Unit address in the Form 5472 instructions.
- How Finbryn fits: Your company files it; Finbryn supports with the numbers.
- Official form page (Internal Revenue Service): https://www.irs.gov/forms-pubs/about-form-7004
- Official instructions: https://www.irs.gov/instructions/i7004
- Facts verified 2026-10-19

Finbryn is not the Internal Revenue Service. This page explains the form; the agency's pages above are the source for the form itself.

## Key takeaways

- File Form 7004 by the regular due date of the return, one form for each return. It extends filing only; tax is still due on the original date and interest runs from it.

- The automatic extension is generally six months: September 15, 2027 for a calendar-year 2026 Form 1065 or 1120-S, and October 15, 2027 for a Form 1120.

- The seven-month extension for C corporations with June 30 year ends covers only tax years that began before January 1, 2026. For tax years beginning in 2026 it is six months.

- A corporation avoids the late-payment penalty if the tax it shows on the form, or pays by the regular due date, is at least 90% of its final tax and it pays the balance by the extended date.

- No signature is needed, and a name or EIN that doesn't match IRS records means no valid extension. A foreign-owned US disregarded entity faxes or mails the form to Ogden, UT instead of e-filing.

## What is Form 7004, and what does it not do?

Form 7004 is the application for an automatic extension of time to file certain business income tax, information and other returns. The IRS grants the extension if the form is completed properly, the entity makes a proper estimate of its tax, the form is filed by the due date of the return and any tax due is paid.

The instructions say no signature is required. The extension is automatic: the IRS no longer sends a notice that it was approved, and tells you only if it disallows the request. It covers one return at a time. You file a separate Form 7004 for each return, and the extension applies only to the return named on line 1. A company that needs more time for a Form 1120 and the Form 5472 attached to it files one application, for the 1120.

What it doesn't do is extend the time to pay. The instructions say so plainly: Form 7004 does not extend the time to pay any tax due. Tax is generally due by the regular due date of the return, and interest runs from that date even when an extension was granted.

If you are an individual, this is the wrong form. Form 4868 extends a Form 1040.

## Which returns does Form 7004 cover?

Form 7004 covers 34 return types, each with a two-digit form code that goes on line 1. Most readers need one of the first three below.

| Return | Form code on line 1 |
| --- | --- |
| Form 1065, partnership | 09 |
| Form 1120, C corporation | 12 |
| Form 1120-S, S corporation | 25 |
| Form 1041, trust | 05 |
| Form 1041, estate other than a bankruptcy estate | 04 |
| Form 1120-F, foreign corporation | 15 |
| Form 1042 | 08 |
| Form 8804 | 31 |

Showing 8 of 34 codes, most requested; the full list is on page one of the form (Rev. 12-2025).

Some forms people expect on the list aren't. Form 5472 has no code of its own: it is attached to an income tax return, so the extension is requested for that return. An individual uses Form 4868, a Form 1041-A trustee uses Form 8868, and information returns such as Forms W-2 and 1099 use Form 8809. E-file accepts Form 7004 for most returns, but not for Forms 8612, 8613, 8725, 8831, 8876 or 706-GS(D). The [Form 1065](/forms/form-1065), [Form 1120-S](/forms/form-1120-s) and [Form 1120](/forms/form-1120) pages show how the extension fits each return.

## Form 7004 or Form 4868: which one do you need?

The two forms do the same job for different taxpayers. Form 7004 is for business returns. Form 4868 is for an individual filing Form 1040 or 1040-SR.

| | Form 7004 | Form 4868 |
| --- | --- | --- |
| Who files it | A partnership, corporation, S corporation, trust, estate or other listed entity | An individual taxpayer |
| Extends | The business return named on line 1 | Form 1040 or 1040-SR |
| Length | Generally 6 months | Automatic 6 months (Publication 509) |
| Pay what is owed | By the regular due date | By the April filing date |

A business owner can need both. A partner's or S corporation shareholder's Schedule K-1 comes from the entity's return, which Form 7004 can extend. The owner's personal return is a separate return with its own due date, and the entity's extension doesn't extend it. An owner waiting on a late K-1 can request Form 4868, which gives until October 15 to file but still requires payment by April 15. The [Schedule K-1 page](/forms/schedule-k-1) covers that timing.

## How long is the extension, and when does it end?

The automatic extension for time to file is generally 6 months from the regular due date, counted from March 15 for a partnership or S corporation and from April 15 for a C corporation. An estate or trust filing Form 1041 gets 5½ months, and C corporations with certain June 30 year ends are covered in the next section.

| Return, calendar-year 2026 | Regular due date | With Form 7004 |
| --- | --- | --- |
| Form 1065, partnership | Monday, March 15, 2027 | Wednesday, September 15, 2027 |
| Form 1120-S, S corporation | Monday, March 15, 2027 | Wednesday, September 15, 2027 |
| Form 1120, C corporation | Thursday, April 15, 2027 | Friday, October 15, 2027 |

For the 2025 returns, the extended dates were Tuesday, September 15, 2026 for Forms 1065 and 1120-S and Thursday, October 15, 2026 for Form 1120, and they have passed.

**Special cases on lines 2 and 4.** Entities that qualify under Regulations section 1.6081-5, such as a partnership keeping its books outside the United States and Puerto Rico, get an automatic extension to the 15th day of the 6th month to file and pay. Line 4 requests an additional 3 months for partnerships and S corporations or 4 months for C corporations, to file only.

The IRS may end an extension early by mailing a notice of termination at least 10 days before the date it names.

## What happened to the seven-month extension for June 30 year ends?

It applies only to the last tax year that began under the old rule. C corporations with a tax year ending June 30 used to file by the 15th day of the 3rd month and get an automatic 7-month extension. The Form 7004 instructions now limit that to tax years ending June 30 that began before January 1, 2026, and say that for tax years beginning in 2026 the extension is 6 months.

In dates, using Publication 509 and the instructions:

- **A year that began July 1, 2025 and ends June 30, 2026.** The return was due September 15, 2026, and the 7-month extension counts from that date, which puts the extended date at April 15, 2027. A corporation that filed Form 7004 by September 15, 2026 has until then. One that didn't has no extension to claim now.
- **A year that begins July 1, 2026 and ends June 30, 2027.** It follows the general rule: the return is due on the 15th day of the 4th month, Friday, October 15, 2027, and Form 7004 gives 6 months after that. The exact April 2028 date moves with the weekend rule, so check the [filing calendar](/forms/calendar) when the time comes.

A short tax year ending anytime in June is treated as if it ended June 30, and the same began-before-2026 test applies. The seven-month rule never applied to Form 1065 or Form 1120-S, and a fiscal year ending in any other month is unaffected. Confirm the date against the instructions for your exact return.

## What does Form 7004 not extend: payment, interest and penalties?

Form 7004 extends the filing date and nothing else. The balance due on line 8 is paid by the regular due date, generally through the Electronic Federal Tax Payment System (EFTPS), or by Electronic Funds Withdrawal when the form is e-filed. A trust or a REMIC is granted an extension even if it can't pay the full line 8 amount, but should pay what it can to limit penalties and interest.

- **Interest** runs on any tax not paid by the regular due date, even with an extension or reasonable cause.
- **Late payment:** one-half of 1% of the unpaid tax for each month or part of a month, up to 25% of the amount due, unless there is reasonable cause.
- **Late filing:** a penalty applies if the return is filed after the due date, including extensions. For a partnership or S corporation it is multiplied by the number of owners.

**The 90% rule for corporations.** A corporation granted an extension isn't charged the late-payment penalty if the tax shown on line 6, or the tax it pays by the regular due date, is at least 90% of the tax on the return and it pays the balance by the extended due date.

| Illustrative C corporation, calendar 2026 | Amount |
| --- | --- |
| Final tax on the Form 1120 | $50,000 |
| 90% of the final tax | $45,000 |
| Paid by Thursday, April 15, 2027 | $45,000 |
| Balance paid by Friday, October 15, 2027 | $5,000 |
| Total tax paid | $50,000 |

The corporation avoids the late-payment penalty, but interest still runs on the $5,000 from April 15.

## How do you file Form 7004, and where do you send it?

Form 7004 can be filed electronically for most returns, and the IRS points to IRS.gov/Efile7004 for details. A paper form goes to the service center for the return and the filer's location. For Forms 1065, 1120 and 1120-S, a filer whose principal business is in one of the states the instructions list (mostly in the East and Midwest) or the District of Columbia, with total assets under $10 million, sends it to Kansas City, MO 64999-0019. Ogden, UT 84201-0045 takes filers in the other states, and filers in the listed states with $10 million or more in assets. A filer based in a foreign country or US territory mails to P.O. Box 409101, Ogden, UT 84409.

The instructions flag several points that decide whether an extension is valid:

- **Name and identifying number.** If the name or number doesn't match the IRS database, you will not have a valid extension. A changed name goes in as it appeared on the previous year's return.
- **Timing.** File on or before the regular due date of the return.
- **Paper form, e-filed return.** If you file Form 7004 on paper and e-file the return, the return can be processed before the extension is granted, which may produce a penalty notice.
- **Lines 6 and 7.** Enter the total tax the entity expects to owe, including any nonrefundable credits, and total payments and refundable credits. Enter -0- if the amount is zero.

Keep the e-file acknowledgement, since the IRS won't send an approval notice.

## What is the rule for a foreign-owned LLC or other foreign-owned disregarded entity?

A foreign-owned US disregarded entity (DE) is a domestic DE wholly owned by a foreign person. It has no income tax return filing requirement of its own, but in a year with a reportable transaction with a related party it must file Form 5472 attached to a pro forma Form 1120 by the Form 1120 due date, including extensions. Form 7004 is the extension, but the filing method differs from every other entity.

The Form 5472 instructions say the DE must:

- File Form 7004 by the regular due date of the return. For a calendar-year DE that is April 15, 2027, and the extension runs to October 15, 2027.
- Enter the code for Form 1120 on line 1 of Form 7004, because the Form 5472 is attached to a pro forma Form 1120.
- Write "Foreign-owned U.S. DE" across the top of Form 7004.
- **Fax or mail it** to the dedicated number or address in the Form 5472 instructions, by the regular due date excluding extensions: fax at 300 DPI or higher to 855-887-7737, or mail to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201.
- Not use the regular filing address in the Form 7004 instructions.

The instructions also say a DE can't file Form 5472 electronically. Missing the requirement is costly: failing to file Form 5472 or keep the required records carries a $25,000 penalty per reporting corporation. The [Form 5472 guide for foreign-owned LLCs](/guides/form-5472-foreign-owned-llc-guide) walks through the filing, and the [Form 1120 page](/forms/form-1120) explains the pro forma return.

## Where Finbryn fits

On Form 7004 your company files and Finbryn supports with the numbers. The company, or a credentialed preparer it authorizes, transmits the form. Finbryn does not file or sign it.

What we prepare is the workpaper behind it: an estimate of the tentative tax for line 6 from your reconciled books, the payments and credits for line 7, the balance due for line 8 and the date it has to reach the IRS, which is the regular due date, not the extended one. For a partnership or S corporation, which often has no tax of its own, the workpaper is mostly the right return code, the owner count that drives the late-filing penalty and a dated checklist for the K-1s.

We also keep a tracker of regular and extended due dates for each return, and for a foreign-owned LLC it marks that the extension goes by fax or mail, not e-file.

A question about whether an extension was accepted, or a penalty notice after one, is a separate matter, and representation before the IRS goes to an Enrolled Agent or CPA you authorize. The [C corporation tax preparation](/services/tax-preparation-support/form-1120-c-corporation) and [S corporation tax preparation](/services/tax-preparation-support/form-1120s-s-corporation) pages cover the service, and [estimated taxes for small business](/guides/estimated-taxes-small-business) covers the payment calendar that runs alongside an extension.

## Common mistakes

These mistakes come up whenever an extension is filed under time pressure.

- **Filing after the regular due date.** The extension is granted only if Form 7004 is filed by the due date of the return.
- **Treating the extension as a payment extension.** Tax is still due on the regular date, and interest runs from it.
- **Filing the wrong form.** An individual extends a Form 1040 with Form 4868, and a Form 1041-A trustee uses Form 8868.
- **A name or EIN that doesn't match the IRS database.** The result is no valid extension.
- **E-filing a foreign-owned DE extension.** A DE faxes or mails it to the dedicated Ogden number or address and writes "Foreign-owned U.S. DE" across the top.
- **Applying the seven-month June 30 rule to a year that began in 2026.** It covers only years beginning before January 1, 2026.
- **Forgetting the owners.** A partner's or shareholder's personal return runs on its own deadline.

## What to know for the 2026 filing year

The current revision of Form 7004 is dated December 2025, and the IRS page for the instructions was last reviewed on April 30, 2026. Check the revision date on the form you use. Two points from the December 2025 instructions matter this year:

- **The June 30 year-end sunset.** The seven-month extension for C corporations ends with tax years that began before January 1, 2026, as covered above.
- **Electronic payments.** The IRS recommends paying electronically whenever possible and points to IRS.gov/Pay for all payment options.

Penalty amounts are indexed each year. The late-filing figure for a partnership or S corporation return required to be filed in 2027 is $260 per owner per month, up from $255 for returns required in 2026, under Revenue Procedure 2025-32. The reasonable-cause rule is unchanged: if you receive a penalty notice after you file, send the IRS an explanation, and don't attach one to the return.

## Frequently asked questions

**Q: How do you get an extension for Form 7004?**

A: Form 7004 is itself the extension request. File it on or before the regular due date of the return, one form per return. It is automatic, needs no signature, and the IRS contacts you only if it disallows the request. It gives more time to file, not to pay (instructions revised 12/2025, checked 2026-10-19).

**Q: How do you file Form 7004?**

A: E-file it for most returns through IRS e-file, or mail it to the address the instructions give for your return and location. Enter the form code on line 1 and your name and EIN exactly as the IRS has them, estimate the tax on lines 6 to 8 and pay any balance by the regular due date.

**Q: Where do you send or fax Form 7004?**

A: A paper Form 7004 for Forms 1065, 1120 and 1120-S goes to Kansas City, MO 64999-0019 or Ogden, UT 84201-0045 by state and assets. A foreign-owned US disregarded entity faxes it to 855-887-7737 or mails it to the Ogden PIN Unit address in the Form 5472 instructions.

**Q: What is the difference between Form 7004 and Form 4868?**

A: Form 7004 extends the time to file certain business returns, such as Forms 1065, 1120 and 1120-S, generally by six months. Form 4868 extends an individual's Form 1040, to October 15 for a 2026 return filed in 2027. Neither extends the time to pay, and an entity's extension doesn't extend its owner's personal return.

**Q: What is Form 7004 and what is it used for?**

A: It is the Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. A partnership, corporation, S corporation, trust or other listed entity files it to get generally six more months to file its return. A 2026 calendar-year Form 1065 or 1120-S then moves to September 15, 2027.

**Q: Where are the current instructions and PDF for Form 7004?**

A: The IRS posts the form and instructions on its About Form 7004 page at irs.gov/forms-pubs/about-form-7004, with the instructions at irs.gov/instructions/i7004. On 2026-10-19 the current revision of both was dated December 2025, and the instructions page was last reviewed on April 30, 2026.

**Q: What changes for Form 7004 in 2026?**

A: The seven-month extension for C corporations with June 30 year ends now covers only years that began before January 1, 2026. For tax years beginning in 2026 the extension is six months. The December 2025 instructions also say Form 7004 requests for Forms 708, 8924 and 8928 stay on paper for tax year 2025, with e-filing starting in tax year 2026.

**Q: Does Form 7004 extend the time to pay?**

A: No. Tax is due by the regular due date, and interest runs from that date even with an extension. The late-payment penalty is one-half of 1% a month, up to 25%. A corporation avoids it if it pays at least 90% of its final tax by the regular date and the balance by the extended date.

## Sources

1. [IRS, Instructions for Form 7004 (12/2025)](https://www.irs.gov/instructions/i7004) (2026-10-19)
2. [IRS, About Form 7004](https://www.irs.gov/forms-pubs/about-form-7004) (2026-10-19)
3. [IRS, Form 7004 (Rev. December 2025)](https://www.irs.gov/pub/irs-pdf/f7004.pdf) (2026-10-19)
4. [IRS, Publication 509 (2026), Tax Calendars](https://www.irs.gov/publications/p509) (2026-10-19)
5. [IRS, Instructions for Form 5472 (12/2024)](https://www.irs.gov/instructions/i5472) (2026-10-19)
6. [IRS, Instructions for Form 1065 (2025)](https://www.irs.gov/instructions/i1065) (2026-10-19)
7. [IRS, Get an extension to file your tax return](https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return) (2026-10-19)
8. [IRS, Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf) (2026-10-19)

## Related forms

- [Form 1120: U.S. Corporation Income Tax Return](https://finbryn.com/us/forms/form-1120)
- [Form 1120-S: S Corporation Income Tax Return](https://finbryn.com/us/forms/form-1120-s)
- [Form 1065: U.S. Return of Partnership Income](https://finbryn.com/us/forms/form-1065)
- [Schedule K-1 (Form 1065 and 1120-S): Your Share of Business Income](https://finbryn.com/us/forms/schedule-k-1)

## Related services

- [C corporation tax preparation support](https://finbryn.com/us/services/tax-preparation-support/form-1120-c-corporation)
- [S corporation tax preparation support](https://finbryn.com/us/services/tax-preparation-support/form-1120s-s-corporation)
- [Partnership tax preparation support](https://finbryn.com/us/services/tax-preparation-support/form-1065-partnership)

Reviewed October 2026

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