Tax Extension Form: 4868, 7004 or 8868?
Quick answer
The tax extension form depends on who files the return. Individuals, including sole proprietors, use Form 4868. Partnerships, corporations, trusts and estates use Form 7004. Tax-exempt organizations use Form 8868.
Form 7004 can never be used for an individual return.
Which tax extension form you need
Find the return you file. The extension form is in the same row.
| You file | For | Extension form |
|---|---|---|
| Form 1040 | Individuals, sole proprietors (Schedule C), one-owner LLCs owned by a person | Form 4868 |
| Form 1065, 1120, 1120-S, 1041 and 30 more | Partnerships, corporations, S corporations, trusts and estates | Form 7004 |
| Form 990, 990-EZ, 990-PF, 990-T | Tax-exempt organizations | Form 8868. Form 7004 vs 8868 |
Own a business that's a partnership or corporation? You may need two: Form 7004 for the business and Form 4868 for your own return. When you need both.
Form 7004 vs Form 4868, side by side
| Form 7004 | Form 4868 | |
|---|---|---|
| For | Partnerships, corporations, trusts, estates and the other filers on its list | Individuals, including sole proprietors and one-owner LLCs owned by a person |
| Returns | 1065, 1120, 1120-S, 1041 and 30 more | Form 1040 |
| Extension | Generally 6 months (5 1/2 for trusts and estates) | To October 15 for calendar-year filers |
| Due for 2026 returns | March 15, 2027 for partnerships and S corps; April 15, 2027 for C corps, trusts and estates | April 15, 2027 |
| Free IRS e-file option | No; e-file through a provider, or mail it | Yes, IRS Free File (no income limit for extensions) |
| Extension by payment alone | No; file the form | Yes, pay online and mark the payment as an extension |
| Time to pay | Not extended | Not extended |
Sole proprietors and one-owner LLCs
A sole proprietor reports business income on Schedule C of Form 1040, so the extension is Form 4868. The same goes for a one-owner LLC owned by a person that hasn't elected to be taxed as a corporation: its activity goes on the owner's return. LLC extensions.
When you need both
Business owners often need both. The partnership, S corporation or trust files Form 7004 for its return. Then each individual partner, shareholder or beneficiary who needs more time files Form 4868 for their own Form 1040, especially when their Schedule K-1 will arrive late.
How individuals get a 4868 extension
- E-file Form 4868 free with IRS Free File, which has no income limit for extensions.
- Or pay what you owe online and mark the payment as an extension payment. You don't file a separate form, and you get a confirmation number.
- Or mail a paper Form 4868.
U.S. citizens and resident aliens living outside the country on the regular due date may get an automatic 2-month extension. See IRS: Get an extension to file your tax return.
How businesses file Form 7004
Fill it out here free and mail it, or e-file it through a provider for a fee. How to file Form 7004.
Last reviewed: · Based on 6 IRS sources
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