IRS Form 7004: What It Is, Who Files It, and How

Looking for which form your business uses? Start with business tax extensions.

What Form 7004 does

It asks the IRS for more time to file one specific return. The extension is automatic: you don't give a reason, and the IRS doesn't send an approval. You'll hear from the IRS only if your request is disallowed. The IRS grants it if you fill out the form properly, make a proper estimate of the tax, file it by the return's due date, and pay any tax due.

Pages

1

Signature

Not required

Extension

Generally 6 months

Due

Return's original due date

Who files Form 7004

Partnerships, corporations, trusts, estates and the other filers of the 34 returns listed on the form. The most common:

See all 34 form codes.

Who doesn't use Form 7004

• Individuals, sole proprietors and one-owner LLCs owned by a person use Form 4868. Form 7004 vs 4868.
• Tax-exempt organizations filing a Form 990-series return use Form 8868.
• Trusts filing Form 1041-A use Form 8868.

How long the extension lasts

• 6 months for most returns.
• 5 1/2 months for estates (other than bankruptcy estates) and trusts filing Form 1041.
• 7 months for C corporations with a tax year ending June 30 that began before January 1, 2026 (6 months for Form 1120-POL). For tax years beginning in 2026, it's 6 months.
• Foreign corporations with no U.S. office (line 2) file by the 15th day of the 6th month after year end.
• Entities under Regulations section 1.6081-5 (line 4) already have until the 15th day of the 6th month; Form 7004 adds 3 months for partnerships and S corporations or 4 months for C corporations.

When Form 7004 is due

By the original due date of the return you're extending.

Dates that land on a weekend or a District of Columbia legal holiday move to the next business day. All deadlines and a due date calculator.

What's on the form

• Header: name, identifying number and address.
• Part I, line 1: the two-digit code for the return.
• Part II, line 2: foreign corporations with no U.S. office.
• Line 3: parents of a consolidated group.
• Line 4: entities under Regulations section 1.6081-5.
• Line 5: the tax year, and the reason for a short year.
• Lines 6 to 8: tentative total tax, payments and credits, balance due.

The current version is the December 2025 revision. Line-by-line instructions.

How to file it

E-file it through an authorized e-file provider, or mail the paper form. Step by step, online options, where to file.

What Form 7004 doesn't do

• It doesn't extend the time to pay. How payment works.
• It doesn't cover other returns. File one for each return.
• It doesn't extend your state return. Your state sets its own rules. State-by-state guide.

Every Form 7004 guide

• Business tax extension
• How to file Form 7004 and file it online
• Form 7004 instructions and form codes
• Deadlines and where to file
• S corporations, C corporations, partnerships, trusts and estates, LLCs
• Time to pay and penalties
• Confirmation, rejections, the PDF and the FAQ
• Fiscal-year deadlines, short tax years and worked examples
• Foreign corporations and withholding returns, tax professionals, what's new, Form 7004 vs 8868 and the glossary