Form 7004 Checklist

For calendar-year 2026 returns, Form 7004 is due March 15, 2027 (partnerships and S corporations) or April 15, 2027 (C corporations, trusts and estates). Fiscal year? Use the calculator.

Have these ready

• The return you're extending, and its form code
• The business name exactly as it appears on last year's return
• The EIN for the return
• The mailing address (a new address on Form 7004 doesn't update IRS records; use Form 8822-B)
• The tax year: calendar, fiscal or short
• An estimate of the total tax for the year (line 6)
• Payments and credits so far (line 7)

Fill it out

• One Form 7004 for each return
• The two-digit form code on line 1
• Lines 2 to 4 only if they apply: foreign corporation with no U.S. office, consolidated group parent, Regulations section 1.6081-5
• The tax year on line 5a; if it's shorter than 12 months, the reason on line 5b
• Lines 6 to 8: tentative tax, payments, balance due (-0- if none)
• No signature needed

Before you mail it

• Review every line against your records
• Check the current form, instructions, dates and addresses on IRS.gov
• Find the IRS address for your return, state and total assets: where to mail Form 7004
• Mail it so it's postmarked by the original due date. A mailbox drop may not be enough; a Post Office counter postmark or Certified Mail gives you a dated record
• Pay any balance due by the original due date: how to pay
• Keep a copy of the form and your proof of mailing

After you mail it

• Don't wait for an approval: the IRS doesn't confirm paper extensions. How to know the IRS got it
• Read any IRS letter as soon as it arrives
• Check whether your state needs its own extension: state business tax extensions
• File the return by the extended due date

General information from a free tool, not tax or legal advice. For help with your situation, talk to a tax professional.