How we source and review
Every rule, date, code and address on Form7004.org comes from an IRS form, its instructions or an IRS.gov page. Here's each source and where we use it.
Last updated: October 25, 2026
Our rules
- IRS first. Facts come from the IRS: the form, its instructions, the instructions for the return being extended, or an IRS.gov page. The one exception is state extension rules, which come from each state's own tax agency.
- Linked on the page. Every guide lists its sources at the bottom, next to the date we last reviewed it.
- No made-up numbers. No invented statistics, reviews or testimonials.
- If we differ from the IRS, the IRS wins. Tell us through the contact form and we'll fix it.
When we review
Every January, before the filing season, we check IRS.gov for a new Form 7004 revision and new instructions. We recheck every form code, mailing address and deadline, and update the penalty amounts the IRS adjusts each year. Then we update the last-reviewed date on every page that changed. We also recheck pages when the IRS announces a change.
What the form-filler uses
| Data | From | Last verified |
|---|---|---|
| The IRS PDF we fill in | Form 7004 (Rev. December 2025), from IRS.gov, unchanged | October 25, 2026 |
| 34 form codes | Form 7004 Part I and the Instructions for Form 7004 | October 25, 2026 |
| Mailing addresses | Where To File, Instructions for Form 7004 (Rev. December 2025) | October 25, 2026 |
| Due dates and holidays | Each return's instructions and Publication 509 | October 25, 2026 |
Form 7004
- Instructions for Form 7004 (12/2025)Used on: Business Tax Extension: Which Form, When and How to File, File Form 7004 Online: E-File or Fill Out Free, How to File Form 7004, Step by Step, IRS Form 7004: What It Is, Who Files It and How, Form 7004 Deadline 2027: Due Dates for Every Return, S Corp Tax Extension: Form 7004 for Form 1120-S, Corporate Tax Extension: Form 7004 for Form 1120, Form 7004 Instructions, Line by Line (Rev. December 2025), Form 7004 Codes: The Form Code for Every Return, Where to File Form 7004: IRS Mailing Addresses by State, Form 7004 PDF: Fillable and Printable (Rev. December 2025), Does Form 7004 Extend the Time to Pay? No., Form 7004 Penalties: Late Filing, Late Payment, Interest, Form 7004 FAQ: 18 Questions, Straight Answers, Partnership Tax Extension: Form 7004 for Form 1065, Trust and Estate Tax Extension: Form 7004 for Form 1041, LLC Tax Extension: Which Form Your LLC Uses, How to Know the IRS Got Your Form 7004, Form 7004 Rejected? What It Means and How to Fix It, Tax Extension Form: 4868, 7004 or 8868? Which You Need, Form 7004 Fiscal-Year Deadlines by Month, Short Tax Years and New Businesses on Form 7004, Form 7004 for Tax Professionals and Bookkeepers, What's New for Form 7004 (2026 and 2027), Form 7004 for Foreign Corporations and Form 1042, Form 7004 Examples: Four Businesses, Start to Finish, Form 7004 vs Form 8868: Which Extension?, Form 7004 Glossary: Plain-English Definitions, State Business Tax Extensions - All States
- About Form 7004, IRS.govUsed on: How to File Form 7004, Step by Step, IRS Form 7004: What It Is, Who Files It and How, Form 7004 Instructions, Line by Line (Rev. December 2025), Form 7004 PDF: Fillable and Printable (Rev. December 2025), What's New for Form 7004 (2026 and 2027)
- E-filing Form 7004, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, File Form 7004 Online: E-File or Fill Out Free, Form 7004 Codes: The Form Code for Every Return, Form 7004 Rejected? What It Means and How to Fix It, Short Tax Years and New Businesses on Form 7004, Form 7004 for Tax Professionals and Bookkeepers
Instructions for the returns Form 7004 extends
- Instructions for Form 1065Used on: Business Tax Extension: Which Form, When and How to File, Form 7004 Deadline 2027: Due Dates for Every Return, Form 7004 Penalties: Late Filing, Late Payment, Interest, Partnership Tax Extension: Form 7004 for Form 1065, Form 7004 Fiscal-Year Deadlines by Month, Short Tax Years and New Businesses on Form 7004, What's New for Form 7004 (2026 and 2027), Form 7004 Examples: Four Businesses, Start to Finish
- Instructions for Form 1120-SUsed on: Business Tax Extension: Which Form, When and How to File, Form 7004 Deadline 2027: Due Dates for Every Return, S Corp Tax Extension: Form 7004 for Form 1120-S, Form 7004 Penalties: Late Filing, Late Payment, Interest, Form 7004 Fiscal-Year Deadlines by Month, Short Tax Years and New Businesses on Form 7004, What's New for Form 7004 (2026 and 2027), Form 7004 Examples: Four Businesses, Start to Finish
- Instructions for Form 1120Used on: Business Tax Extension: Which Form, When and How to File, Form 7004 Deadline 2027: Due Dates for Every Return, Corporate Tax Extension: Form 7004 for Form 1120, Does Form 7004 Extend the Time to Pay? No., Form 7004 Penalties: Late Filing, Late Payment, Interest, Form 7004 Fiscal-Year Deadlines by Month, Short Tax Years and New Businesses on Form 7004, Form 7004 for Tax Professionals and Bookkeepers, What's New for Form 7004 (2026 and 2027), Form 7004 Examples: Four Businesses, Start to Finish
- Instructions for Form 1041Used on: Business Tax Extension: Which Form, When and How to File, Form 7004 Deadline 2027: Due Dates for Every Return, Form 7004 Penalties: Late Filing, Late Payment, Interest, Trust and Estate Tax Extension: Form 7004 for Form 1041, Form 7004 Fiscal-Year Deadlines by Month, Form 7004 Examples: Four Businesses, Start to Finish
- Instructions for Form 1120-FUsed on: Form 7004 Deadline 2027: Due Dates for Every Return, Form 7004 for Foreign Corporations and Form 1042
- Instructions for Form 1042Used on: Form 7004 for Foreign Corporations and Form 1042
- Instructions for Forms 8804, 8805 and 8813Used on: Form 7004 for Foreign Corporations and Form 1042
- Instructions for Form 3520-AUsed on: Form 7004 for Foreign Corporations and Form 1042
- Instructions for Form 8868Used on: Tax Extension Form: 4868, 7004 or 8868? Which You Need, Form 7004 vs Form 8868: Which Extension?
Other IRS forms
- About Form 4868, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, IRS Form 7004: What It Is, Who Files It and How, Form 7004 Deadline 2027: Due Dates for Every Return, S Corp Tax Extension: Form 7004 for Form 1120-S, Form 7004 Codes: The Form Code for Every Return, Form 7004 FAQ: 18 Questions, Straight Answers, Partnership Tax Extension: Form 7004 for Form 1065, LLC Tax Extension: Which Form Your LLC Uses, Tax Extension Form: 4868, 7004 or 8868? Which You Need
- About Form 8868, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, IRS Form 7004: What It Is, Who Files It and How, Form 7004 Codes: The Form Code for Every Return, Trust and Estate Tax Extension: Form 7004 for Form 1041
IRS publications and topics
- IRS Topic no. 301, When, how, and where to fileUsed on: File Form 7004 Online: E-File or Fill Out Free, Form 7004 Deadline 2027: Due Dates for Every Return, Where to File Form 7004: IRS Mailing Addresses by State, How to Know the IRS Got Your Form 7004
- Publication 509 (2026), Tax CalendarsUsed on: Form 7004 Deadline 2027: Due Dates for Every Return, Form 7004 Fiscal-Year Deadlines by Month, Form 7004 Glossary: Plain-English Definitions
IRS.gov pages
- List of available Free File Fillable Forms, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, File Form 7004 Online: E-File or Fill Out Free, Form 7004 FAQ: 18 Questions, Straight Answers, What's New for Form 7004 (2026 and 2027)
- Get an extension to file your tax return, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, Tax Extension Form: 4868, 7004 or 8868? Which You Need
- Limited liability company (LLC), IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, Form 7004 FAQ: 18 Questions, Straight Answers, Partnership Tax Extension: Form 7004 for Form 1065, LLC Tax Extension: Which Form Your LLC Uses, Form 7004 Examples: Four Businesses, Start to Finish
- Single member limited liability companies, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, LLC Tax Extension: Which Form Your LLC Uses, Tax Extension Form: 4868, 7004 or 8868? Which You Need
- S corporations, IRS.govUsed on: Business Tax Extension: Which Form, When and How to File, S Corp Tax Extension: Form 7004 for Form 1120-S, LLC Tax Extension: Which Form Your LLC Uses
- Payments, IRS.govUsed on: Corporate Tax Extension: Form 7004 for Form 1120, Does Form 7004 Extend the Time to Pay? No.
- Types of business payments available through Direct Pay, IRS.govUsed on: Does Form 7004 Extend the Time to Pay? No.
- Private delivery services, IRS.govUsed on: Where to File Form 7004: IRS Mailing Addresses by State, How to Know the IRS Got Your Form 7004
- Tax relief in disaster situations, IRS.govUsed on: Form 7004 Deadline 2027: Due Dates for Every Return
- Internal Revenue Manual 3.11.212, Applications for Extension of Time to FileUsed on: LLC Tax Extension: Which Form Your LLC Uses, How to Know the IRS Got Your Form 7004, Form 7004 Rejected? What It Means and How to Fix It, Tax Extension Form: 4868, 7004 or 8868? Which You Need, Form 7004 for Tax Professionals and Bookkeepers
- Using the correct name control in e-filing partnership tax returns, IRS.govUsed on: Form 7004 Rejected? What It Means and How to Fix It, Form 7004 for Tax Professionals and Bookkeepers, Form 7004 Glossary: Plain-English Definitions
- Using the correct name control in e-filing corporate tax returns, IRS.govUsed on: Form 7004 Rejected? What It Means and How to Fix It, Form 7004 for Tax Professionals and Bookkeepers
- Form 8868 (Rev. January 2025)Used on: Form 7004 vs Form 8868: Which Extension?