How to Know the IRS Got Your Form 7004

If you mailed Form 7004

• No news is normal. The IRS no longer sends a notice that your extension was approved. Properly filing Form 7004 gives you the extension automatically.
• It's on time if it's postmarked by the due date, properly addressed, with enough postage. The IRS looks at the postmark as well as the date it received the form.
• Your proof is the mailing record. USPS Certified Mail gives you a dated receipt. With an IRS-designated private delivery service, the carrier can tell you how to get written proof of the mailing date.
• Keep a copy of the filled form with your receipt.

If you e-filed Form 7004

The IRS sends an acknowledgment back through your e-file provider, saying the submission was accepted or rejected. Keep it. If it was rejected, fix it and resend it, or file on paper. What a rejection means.

If the IRS disallows it

You'll hear from the IRS by letter. Common reasons are filing after the return's original due date, or a name or EIN that doesn't match IRS records. Follow the letter's instructions and file the return as soon as you can.

Can the IRS end an extension early?

Yes. The IRS can terminate an automatic extension by mailing a notice to the filer at least 10 days before the termination date in the notice.

If you get a penalty notice later

If you mailed Form 7004 and e-filed the return, the return may have been processed before the extension was granted, which can cause a penalty notice. Answer the notice with your proof of timely filing. For other penalties, send the IRS an explanation after you get the notice, not with the return, and it will decide whether you have reasonable cause.