Form 7004 Codes: The Form Code for Every Return
Quick answer
The form code is the two-digit number on Part I, line 1 that tells the IRS which return you're extending. The most common: 09 for Form 1065, 25 for Form 1120-S, 12 for Form 1120, 05 for a trust and 04 for an estate.
The December 2025 Form 7004 lists 34 codes.
The most common codes
| Code | Return | Who files it |
|---|---|---|
| 09 | Form 1065 | Partnerships and LLCs taxed as partnerships |
| 25 | Form 1120-S | S corporations, including LLCs taxed as S corps |
| 12 | Form 1120 | C corporations, including LLCs taxed as corporations |
| 05 | Form 1041 (trust) | Trusts |
| 04 | Form 1041 (estate) | Estates other than bankruptcy estates |
| 03 | Form 1041 (bankruptcy estate) | Bankruptcy estates |
| 15 | Form 1120-F | Foreign corporations |
All 34 Form 7004 codes
| Code | Return | What it is | Can Form 7004 be e-filed? |
|---|---|---|---|
| 01 | Form 706-GSD | Generation-skipping transfer tax return for distributions | No (paper only) |
| 02 | Form 706-GST | Generation-skipping transfer tax return for terminations | Yes |
| 03 | Form 1041 (bankruptcy estate only) | Bankruptcy estate income tax return | Yes |
| 04 | Form 1041 (estate other than a bankruptcy estate) | Estate income tax return | Yes |
| 05 | Form 1041 (trust) | Trust income tax return | Yes |
| 06 | Form 1041-N | Alaska Native Settlement Trust return | Yes |
| 07 | Form 1041-QFT | Qualified funeral trust return | Yes |
| 08 | Form 1042 | Annual withholding tax return for U.S.-source income of foreign persons | Yes |
| 09 | Form 1065 | Partnership return, including multi-member LLCs taxed as partnerships | Yes |
| 11 | Form 1066 | Real estate mortgage investment conduit (REMIC) return | Yes |
| 12 | Form 1120 | C corporation income tax return | Yes |
| 15 | Form 1120-F | Foreign corporation income tax return | Yes |
| 16 | Form 1120-FSC | Foreign sales corporation income tax return | Yes |
| 17 | Form 1120-H | Homeowners association income tax return | Yes |
| 18 | Form 1120-L | Life insurance company income tax return | Yes |
| 19 | Form 1120-ND | Nuclear decommissioning fund return | Yes |
| 20 | Form 1120-ND (section 4951 taxes) | Nuclear decommissioning fund return, section 4951 taxes | Yes |
| 21 | Form 1120-PC | Property and casualty insurance company income tax return | Yes |
| 22 | Form 1120-POL | Political organization income tax return | Yes |
| 23 | Form 1120-REIT | Real estate investment trust income tax return | Yes |
| 24 | Form 1120-RIC | Regulated investment company income tax return | Yes |
| 25 | Form 1120-S | S corporation income tax return, including LLCs that elected S corporation status | Yes |
| 26 | Form 1120-SF | Designated settlement fund income tax return | Yes |
| 27 | Form 3520-A | Annual information return of a foreign trust with a U.S. owner | Yes |
| 28 | Form 8612 | Excise tax on undistributed income of real estate investment trusts | No (paper only) |
| 29 | Form 8613 | Excise tax on undistributed income of regulated investment companies | No (paper only) |
| 30 | Form 8725 | Excise tax on greenmail | No (paper only) |
| 31 | Form 8804 | Annual return for partnership withholding tax (section 1446) | Yes |
| 32 | Form 8831 | Excise taxes on excess inclusions of REMIC residual interests | No (paper only) |
| 33 | Form 8876 | Excise tax on structured settlement factoring transactions | No (paper only) |
| 34 | Form 1120-C | Cooperative association income tax return | Yes |
| 35 | Form 8924 | Excise tax on certain transfers of qualifying geothermal or mineral interests | Yes, from tax year 2026 |
| 36 | Form 8928 | Return of certain excise taxes under chapter 43 | Yes, from tax year 2026 |
| 37 | Form 708 | Return of tax on covered gifts and bequests received from expatriates | Yes, from tax year 2026 |
For tax year 2025, Forms 708, 8924 and 8928 needed a paper Form 7004; e-filing for those starts with tax year 2026.
How to pick the right code
- Go by the return, not the business name. An LLC uses the code for the return it files: 09 if it files Form 1065, 25 for Form 1120-S, 12 for Form 1120.
- Trusts and estates have three codes. 05 for a trust, 04 for an estate, 03 only for a bankruptcy estate. Estates and trusts get 5 1/2 months; a bankruptcy estate gets 6.
- Form 1120-ND has two: 19, and 20 for section 4951 taxes.
- Homeowners associations electing Form 1120-H use the original form type assigned to the entity.
Returns that aren't on the list
- Form 1040 (individuals, sole proprietors, one-owner LLCs owned by a person): use Form 4868.
- Form 990-series returns (tax-exempt organizations): use Form 8868.
- Form 1041-A: use Form 8868.
Why some numbers are missing
The codes aren't continuous. The December 2025 revision has no code 10, 13 or 14, and code 37 (Form 708) is the newest. Always take the code from the current form.
Last reviewed: · Based on 4 IRS sources
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