Form 7004 Examples: Four Businesses, Start to Finish

1. A three-member LLC in Ohio

The business: an LLC with three members, no tax election, calendar year 2026, principal office in Ohio, total assets under $10 million.

• Return and code: it's taxed as a partnership, so it files Form 1065 and uses code 09.
• Dates: file Form 7004 by March 15, 2027. The return is then due September 15, 2027.
• Amounts: a partnership generally pays no income tax itself. Line 6 is -0-, line 7 is 0, line 8 is 0.
• Mail to: Ohio is an east state and assets are under $10 million:
  Department of the Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0019
• Don't forget: the three members may need Form 4868 for their own returns if their K-1s come late.

2. An S corporation in Texas that owes tax

The business: an S corporation, calendar year 2026, office in Texas, expecting $4,000 of built-in gains tax, with $1,000 already paid in estimated tax.

• Return and code: Form 1120-S, code 25.
• Dates: file by March 15, 2027; the return is due September 15, 2027.
• Amounts: line 6 is 4,000, line 7 is 1,000, line 8 is 3,000.
• Pay: the $3,000 is due March 15, 2027, not in September. Pay it electronically, generally through EFTPS.
• Mail to: Texas is a west state, so assets don't matter:
  Department of the Treasury
  Internal Revenue Service
  Ogden, UT 84201-0045

3. An estate with a fiscal year in New York

The estate: an estate (not a bankruptcy estate) whose tax year ends September 30, 2026, with the executor's office in New York.

• Return and code: Form 1041, code 04. Code 05 would be a trust; 03 a bankruptcy estate.
• Tax year on line 5a: beginning 10/01/25, ending 09/30/26.
• Dates: due the 15th day of the 4th month, January 15, 2027; with the 5 1/2-month extension, the return is due June 30, 2027.
• Mail to: Form 1041 has no asset test; New York is an east state:
  Department of the Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0019

4. A C corporation group in California

The business: the parent of a consolidated group, calendar year 2026, headquarters in California, total assets over $10 million, expecting $250,000 of tax with $230,000 already paid in estimates.

• Return and code: Form 1120, code 12. Only the parent files, for the whole group.
• Line 3: checked, with a list of every member's name, address and EIN attached.
• Dates: file by April 15, 2027; the return is due October 15, 2027.
• Amounts: line 6 is 250,000, line 7 is 230,000, line 8 is 20,000.
• The 90% rule: $230,000 is 92% of the $250,000 estimate. If the final tax on the return is no more than that estimate, the group meets the 90% test and avoids the late-payment penalty by paying the rest by October 15, 2027. Interest still runs on the unpaid part from April 15, 2027. Paying the $20,000 by April 15, 2027 avoids both.
• Mail to: California is a west state:
  Department of the Treasury
  Internal Revenue Service
  Ogden, UT 84201-0045

What all four have in common

• The code comes from the return the business files, not its name.
• The due date is the return's original due date; the extension only moves the return.
• Any balance is due on the original date.
• The address depends on the return, the state, and sometimes total assets.