Form 7004 for Foreign Corporations and Withholding Returns
Quick answer
Form 7004 also extends Form 1120-F, Form 1120-FSC and three information and withholding returns: Form 1042, Form 8804 and Form 3520-A. All of them are mailed to the IRS P.O. box in Ogden, Utah, from any location.
A foreign corporation with no U.S. office checks line 2 and files by the 15th day of the 6th month after its year ends.
Codes and due dates
| Return | Code | Original due date |
|---|---|---|
| Form 1120-F, foreign corporation with a U.S. office | 15 | 15th day of the 4th month after year end (3rd month for a June 30 year that began before 2026) |
| Form 1120-F, no U.S. office (check line 2) | 15 | 15th day of the 6th month after year end |
| Form 1120-FSC, foreign sales corporation | 16 | See the Form 1120-FSC instructions |
| Form 1042, withholding on U.S.-source income of foreign persons | 08 | March 15 (the 15th day of the 3rd month after the calendar year) |
| Form 8804, partnership withholding under section 1446 | 31 | 15th day of the 3rd month after the partnership's year ends (6th month if it keeps its books outside the U.S. and Puerto Rico) |
| Form 3520-A, foreign trust with a U.S. owner | 27 | 15th day of the 3rd month after the trust's year ends |
Line 2: no office in the United States
Check line 2 only for a foreign corporation with no office or place of business in the United States. It must file Form 7004 by the 15th day of the 6th month after the tax year ends. For a calendar-year 2026 return, that's June 15, 2027.
Foreign corporations with a U.S. office: line 4
Under Regulations section 1.6081-5, a foreign corporation that maintains an office or place of business in the United States already has until the 15th day of the 6th month, without filing anything. It attaches a statement to its return saying it qualifies. If it needs more time, it files Form 7004 with line 4 checked for 4 more months. That's more time to file, not to pay.
Form 1042
Form 1042 is a calendar-year return, due March 15 (the next business day if that's a weekend or holiday). Form 7004 extends the time to file it but not the time to pay or deposit. Deposit rules are in the Form 1042 instructions.
Form 8804
A partnership with effectively connected income allocable to foreign partners files Form 8804. File Form 7004 by the 8804's due date. A partnership keeping its books outside the U.S. and Puerto Rico has until the 15th day of the 6th month and checks the box at the top of Form 8804. Form 7004 doesn't extend the time to pay.
Form 3520-A
The foreign trust files Form 7004 using the trust's EIN, by the 15th day of the 3rd month after the trust's year ends. An extension for an income tax return does not extend Form 3520-A; it needs its own Form 7004.
Where to file
Forms 1042, 1120-F, 1120-FSC, 3520-A and 8804, from any location:
P.O. Box 409101
Ogden, UT 84409
Foreign filers of most other returns use the same P.O. box. Look up any address.
Writing a foreign address on Form 7004
Enter the city, the province or state, and the country, in that order. Follow the country's postal code practice and don't abbreviate the country name.
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