Trust and Estate Tax Extension: Form 7004 for Form 1041
Quick answer
Trusts and estates extend Form 1041 with Form 7004: code 05 for a trust, 04 for an estate, 03 for a bankruptcy estate. For calendar-year 2026, file it by April 15, 2027.
Trusts and estates get 5 1/2 months, so the return is due September 30, 2027. A bankruptcy estate gets 6 months.
- Form codes
- 05 trust, 04 estate, 03 bankruptcy
- File Form 7004 by
- April 15, 2027
- Extended due date
- September 30, 2027
- Extension
- 5 1/2 months
Which code to use
| Filer | Code | Extension |
|---|---|---|
| Trust (Form 1041) | 05 | 5 1/2 months |
| Estate, other than a bankruptcy estate (Form 1041) | 04 | 5 1/2 months |
| Bankruptcy estate (Form 1041) | 03 | 6 months |
| Alaska Native Settlement Trust (Form 1041-N) | 06 | See the Form 1041-N instructions |
| Qualified funeral trust (Form 1041-QFT) | 07 | See the Form 1041-QFT instructions |
A trust filing Form 1041-A uses Form 8868, not Form 7004.
How to file a trust or estate extension
The fiduciary files Form 7004 in the trust's or estate's name and EIN. E-file it through an authorized provider, or fill it out online free here, print it and mail it so it's postmarked by April 15, 2027.
Why 5 1/2 months
The instructions give estates (other than bankruptcy estates) and trusts filing Form 1041 an automatic 5 1/2-month extension, not 6. In practice it ends on the last day of the 5th month after the original due date: April 15 becomes September 30.
Fiscal-year example: an estate with a tax year ending June 30, 2026 was due October 15, 2026, extended to March 31, 2027.
Paying the tax
Form 7004 doesn't extend the time to pay. A trust is granted the extension even if it can't pay the full balance on line 8, but it should pay as much as it can to limit penalties and interest. Unpaid tax is generally charged 1/2 of 1% a month, up to 25%, plus interest from the original due date.
The Form 1041 late-filing penalty
5% of the tax due for each month or part of a month the return is late, up to 25% (15% a month, up to 75%, if the failure is fraudulent). If the return is more than 60 days late, the minimum is the smaller of $525 or the tax due, for returns required to be filed in 2026. The IRS can waive it for reasonable cause.
Beneficiaries
Extending Form 1041 also delays the beneficiaries' Schedule K-1s. Individual beneficiaries who need more time extend their own Form 1040 with Form 4868.
Where to file a Form 1041 extension
There's no asset test for Form 1041. It depends only on where the fiduciary's principal business, office or agency is.
| Location | Mail to |
|---|---|
| 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 |
| Every other state | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| A foreign country or U.S. territory | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Form 1041-QFT goes to Kansas City from any location; Form 1041-N goes to Ogden, UT 84409-0045. Look up any address.
Common trust and estate extension mistakes
- Code 05 for an estate, or 04 for a trust. They're different codes.
- Counting 6 months. Trusts and estates get 5 1/2, so the date is September 30 for calendar-year returns, not October 15.
- Using the decedent's SSN instead of the estate's EIN.
- Using Form 7004 for Form 1041-A. That's Form 8868.
Last reviewed: · Based on 3 IRS sources
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