Business Tax Extension: Which Form, When, and How to File

Which extension form does your business use?

It depends on the tax return your business files, not on what you call the business. Find your business type below.

Why LLCs split three ways: by default, an LLC with two or more members is taxed as a partnership, and an LLC with one member is "disregarded," so its activity goes on its owner's return. An LLC can elect to be taxed as a corporation instead. Once it does, it files a corporate return and uses Form 7004. More on LLC extensions.

Fiscal-year business? Your dates are different. Work out your due date.

Business tax extension deadlines for 2027

File the extension by the original due date of the return. For calendar-year 2026 returns, that's March 15, 2027 for partnerships and S corporations and April 15, 2027 for C corporations, trusts and estates.

A filed Form 7004 moves the return's due date to the extended date in the last column. It never moves the date you have to pay.

How to file a business tax extension online

You have two ways to do it online. Both are accepted by the IRS.

1. E-file it

Form 7004 is e-filed through the IRS Modernized e-File system, using an authorized e-file provider. You get an IRS acknowledgment, there's nothing to mail, and you can pay a balance at the same time by electronic funds withdrawal. E-filing costs money. The IRS itself doesn't offer a free way to e-file Form 7004: its Free File program covers Form 4868 for individuals, not Form 7004.

2. Fill it out online, print it and mail it

Fill out Form 7004 here in plain English. We fill in the IRS PDF in your browser and show the exact mailing address for your return and state. It's free, with no account. You mail it and make sure it's postmarked by the due date.

Offers of a "free Form 7004" usually mean this: free to fill out and print, then you mail it. Compare the two ways to file online.

How to file a business tax extension, step by step

1. Find your return and form code. Use the table above. Each return gets its own Form 7004; one form can't cover two returns.
2. Get your name and EIN exactly right. Use the name on last year's return. If the name or EIN doesn't match IRS records, the extension isn't valid.
3. Estimate your tax. Line 6 is the total tax you expect for the year. Line 7 is what you've already paid. Line 8 is the difference.
4. Fill out Form 7004. It's one page and needs no signature.
5. File it by the original due date. E-file it, or mail it to the IRS address for your return, state and assets.
6. Pay what you owe by the original due date. Most businesses pay electronically through EFTPS.
7. File your return by the extended due date. September 15, 2027 for calendar-year partnerships and S corporations, October 15, 2027 for C corporations and September 30, 2027 for trusts and estates.

Full how-to guide.

What a business tax extension does, and doesn't do

What it does

• Gives you more time to file: generally 6 months, 5 1/2 months for trusts and estates.
• Works automatically. You don't give a reason, and the IRS doesn't send an approval. It writes only if your request is disallowed.

What it doesn't do

• It doesn't give you more time to pay. Tax not paid by the original due date is generally charged a late-payment penalty of 1/2 of 1% a month, up to 25%, plus interest. How payment works.
• It doesn't extend every return. It covers only the return named on line 1.
• It doesn't extend your state return. A federal Form 7004 covers your federal return only. Your state sets its own rules. See your state.

Common business extension mistakes

• Using the wrong form. A corporation that files Form 4868, or a sole proprietor who files Form 7004.
• A name that doesn't match. Use last year's return name, even if the business has a new one.
• Filing the extension late. Form 7004 must be filed by the return's original due date.
• Not paying. The extension is for filing only.
• One form for several returns. The IRS doesn't accept blanket requests.
• Mailing Form 7004, then e-filing the return early. The return can be processed before the extension is granted, which may cause a penalty notice.

Business tax extension guides by business type

• S corporation tax extension (Form 1120-S): code 25, due March 15, 2027.
• Corporate tax extension (Form 1120): code 12, due April 15, 2027.
• Partnership extension (Form 1065): code 09, due March 15, 2027.
• Trust and estate extension (Form 1041): codes 03, 04 and 05, due April 15, 2027.
• LLC tax extension: depends on how the LLC is taxed.
• All 34 Form 7004 codes.