Form 7004 for Tax Professionals and Bookkeepers

One form per return, no blanket requests

The IRS doesn't accept one Form 7004 for several returns. Each form covers only the return on line 1. A client with a Form 1065 and a separate Form 8804 needs two Forms 7004.

Building a client deadline calendar

• Calendar-year 2026 returns: March 15, 2027 for partnerships and S corporations, April 15, 2027 for C corporations, trusts and estates.
• Fiscal-year clients: due the 15th day of the 3rd or 4th month after year end. See the month-by-month table.
• Trusts and estates get 5 1/2 months; June 30 C corporations whose year began before 2026 get 7.
• Owners: each partner, shareholder or beneficiary who needs more time files Form 4868 (individuals) or their own Form 7004 (entities).

Names, EINs and name control

Use the client's name from last year's return. A mismatch with IRS records means no valid extension on paper, and a rejection on an e-file. E-file submissions are matched against the EIN and the IRS "name control," generally the first four characters of the business name from its EIN application. If the client's name change was already accepted by the IRS, check the "Name Change" box and retransmit. Rejection fixes.

Consolidated groups

Only the common parent or agent requests the group's extension. Check line 3 and attach the member list (name, address and EIN for each member). On paper, the IRS specifies 8.5 x 11 white paper, 12-point Courier, Arial or Times New Roman, black ink, one-sided, at least 1/2-inch margins, two columns and two blank lines between members. A member that isn't joining the consolidated return files its own Form 7004.

What you can't e-file

• Applications attaching Form 2848 (power of attorney) or Form 1138 (NOL carryback). Send those separately.
• Name changes, refund requests, reasonable-cause requests and installment elections.
• Extensions for Forms 706-GS(D), 8612, 8613, 8725, 8831 and 8876.

If an e-filed Form 7004 is rejected, a paper Form 7004 is timely if it's filed by the due date or within 5 calendar days after the rejection notice, whichever is later.

Client payments

Form 7004 never extends the time to pay. Most entities must pay federal tax deposits by electronic funds transfer, generally through EFTPS. A tax professional, bank, payroll service or other trusted third party can make deposits for the client. With an e-filed Form 7004, the balance can be paid by electronic funds withdrawal (Form 8878-A). Corporations get the 90% safe harbor if line 6 (or tax paid by the regular due date) is at least 90% of the tax on the return and the rest is paid by the extended due date.

Mailing Form 7004, then e-filing the return

If you mail a client's Form 7004 and later e-file the return, the return may be processed before the extension is granted, which can trigger a penalty notice. Keep the mailing proof in the client file.

Using our free form for clients

The form-filler handles one return at a time and keeps nothing: what you type stays in your browser and is cleared when the PDF downloads. That makes it safe for client data, but it isn't a bulk tool. Download each PDF before starting the next client.