Instructions for IRS Form 7004 "Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns"

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Download Instructions for IRS Form 7004 "Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns"

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Instructions for Form 7004
Department of the Treasury
Internal Revenue Service
(Rev. December 2017)
Application for Automatic Extension of Time To File Certain Business Income Tax,
Information, and Other Returns
No Blanket Requests
Section references are to the Internal Revenue Code unless
otherwise noted.
File a separate Form 7004 for each return for which you are
requesting an extension of time to file. This extension will apply
Future Developments
only to the specific return identified on Part I, line 1. For
consolidated group returns, see the instructions for Part II, line 3.
For the latest information about developments related to Form
Extension Period
7004 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form7004.
The IRS will no longer send a notification that your extension has
been approved. We will notify you only if your request for an
What’s New
extension is disallowed. Properly filing Form 7004 will
automatically give you the maximum extension allowed from the
Form revisions. Form 7004 has been simplified and now
due date of your return to file the return.
consists of two parts. Part I includes, in form number order, all
Maximum extension period. The automatic extension period
the forms for which Form 7004 is used to request an extension of
for time to file is generally 6 months. Exceptions apply for certain
time to file. Filers requesting an extension will enter (in the box
filers of Form 1041 and for C corporations with tax years ending
located at the top of Part I) the form code for the return for which
June 30. An estate (other than a bankruptcy estate) and a trust
the extension is requested. Part II includes questions for all filers.
filing Form 1041 are eligible for an automatic 5
-month
1 2
Address changes for filing Form 7004. The address for filing
extension of time to file. C corporations with tax years ending
Form 7004 has changed for some entities located in Georgia,
June 30 are eligible for an automatic 7-month extension of time
Illinois, Kentucky, Michigan, Tennessee, and Wisconsin. See
to file (6-month extension if filing Form 1120-POL). See the
Where To
File, later.
instructions for Part II, lines 2 and 4, for exceptions for foreign
corporations, certain domestic corporations, and certain
General Instructions
partnerships with books and records outside of the United States
and Puerto Rico. See the instructions for the applicable return for
Purpose of Form
its due date.
Use Form 7004 to request an automatic extension of time to file
Note. A corporation with a short tax year ending anytime in
certain business income tax, information, and other returns. The
June is treated as if the short tax year ended on June 30.
extension will be granted if you complete Form 7004 properly,
Termination of extension period. The IRS may terminate the
make a proper estimate of the tax (if applicable), file Form 7004
automatic extension at any time by mailing a notice of
by the due date of the return to which the extension is requested,
termination to the entity or person that requested the extension.
and pay any tax that is due.
The notice will be mailed at least 10 days before the termination
date given in the notice.
Note. Do not use Form 7004 to request an automatic extension
of time to file Form 1041-A. Instead, use Form 8868.
Rounding Off to Whole Dollars
When To File
The entity can round off cents to whole dollars on its return and
schedules. If the entity does round to whole dollars, it must
Generally, Form 7004 must be filed on or before the due date of
round all amounts. To round, drop amounts under 50 cents and
the applicable tax return. The due dates of the returns can be
increase amounts from 50 to 99 cents to the next dollar (for
found in the instructions for the applicable return.
example, $1.39 becomes $1 and $2.50 becomes $3).
Exceptions. See the instructions for Part II, line 2, for foreign
corporations with no office or place of business in the United
If two or more amounts must be added to figure the amount to
States. See the instructions for Part II, line 4, for foreign and
enter on a line, include cents when adding the amounts and
certain domestic corporations and for certain partnerships.
round off only the total.
How and Where To File
Payment of Tax
Form 7004 can be filed electronically for most returns. However,
Form 7004 does not extend the time to pay any tax due.
Form 7004 cannot be filed electronically for Forms 8612, 8613,
!
8725, 8831, 8876, or 706-GS(D). For details on electronic filing,
visit IRS.gov/efile7004.
CAUTION
Generally, payment of any balance due on Part II, line 8, is
required by the due date of the return for which this extension is
If you do not file electronically, file Form 7004 with the Internal
filed. See the instructions for line 8.
Revenue Service Center at the applicable address for your
return as shown in
Where To
File, later in the instructions.
No checks of $100 million or more accepted. The IRS
cannot accept a single check (including a cashier’s check) for
If you file Form 7004 on paper and file your tax return
amounts of $100,000,000 ($100 million) or more. If you are
electronically, your return may be processed before the
!
sending $100 million or more by check, you will need to spread
extension is granted. This may result in a penalty notice.
CAUTION
the payments over two or more checks with each check made
Signature. No signature is required on this form.
out for an amount less than $100 million. The $100 million or
Feb 01, 2018
Cat. No. 51607V
Instructions for Form 7004
Department of the Treasury
Internal Revenue Service
(Rev. December 2017)
Application for Automatic Extension of Time To File Certain Business Income Tax,
Information, and Other Returns
No Blanket Requests
Section references are to the Internal Revenue Code unless
otherwise noted.
File a separate Form 7004 for each return for which you are
requesting an extension of time to file. This extension will apply
Future Developments
only to the specific return identified on Part I, line 1. For
consolidated group returns, see the instructions for Part II, line 3.
For the latest information about developments related to Form
Extension Period
7004 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form7004.
The IRS will no longer send a notification that your extension has
been approved. We will notify you only if your request for an
What’s New
extension is disallowed. Properly filing Form 7004 will
automatically give you the maximum extension allowed from the
Form revisions. Form 7004 has been simplified and now
due date of your return to file the return.
consists of two parts. Part I includes, in form number order, all
Maximum extension period. The automatic extension period
the forms for which Form 7004 is used to request an extension of
for time to file is generally 6 months. Exceptions apply for certain
time to file. Filers requesting an extension will enter (in the box
filers of Form 1041 and for C corporations with tax years ending
located at the top of Part I) the form code for the return for which
June 30. An estate (other than a bankruptcy estate) and a trust
the extension is requested. Part II includes questions for all filers.
filing Form 1041 are eligible for an automatic 5
-month
1 2
Address changes for filing Form 7004. The address for filing
extension of time to file. C corporations with tax years ending
Form 7004 has changed for some entities located in Georgia,
June 30 are eligible for an automatic 7-month extension of time
Illinois, Kentucky, Michigan, Tennessee, and Wisconsin. See
to file (6-month extension if filing Form 1120-POL). See the
Where To
File, later.
instructions for Part II, lines 2 and 4, for exceptions for foreign
corporations, certain domestic corporations, and certain
General Instructions
partnerships with books and records outside of the United States
and Puerto Rico. See the instructions for the applicable return for
Purpose of Form
its due date.
Use Form 7004 to request an automatic extension of time to file
Note. A corporation with a short tax year ending anytime in
certain business income tax, information, and other returns. The
June is treated as if the short tax year ended on June 30.
extension will be granted if you complete Form 7004 properly,
Termination of extension period. The IRS may terminate the
make a proper estimate of the tax (if applicable), file Form 7004
automatic extension at any time by mailing a notice of
by the due date of the return to which the extension is requested,
termination to the entity or person that requested the extension.
and pay any tax that is due.
The notice will be mailed at least 10 days before the termination
date given in the notice.
Note. Do not use Form 7004 to request an automatic extension
of time to file Form 1041-A. Instead, use Form 8868.
Rounding Off to Whole Dollars
When To File
The entity can round off cents to whole dollars on its return and
schedules. If the entity does round to whole dollars, it must
Generally, Form 7004 must be filed on or before the due date of
round all amounts. To round, drop amounts under 50 cents and
the applicable tax return. The due dates of the returns can be
increase amounts from 50 to 99 cents to the next dollar (for
found in the instructions for the applicable return.
example, $1.39 becomes $1 and $2.50 becomes $3).
Exceptions. See the instructions for Part II, line 2, for foreign
corporations with no office or place of business in the United
If two or more amounts must be added to figure the amount to
States. See the instructions for Part II, line 4, for foreign and
enter on a line, include cents when adding the amounts and
certain domestic corporations and for certain partnerships.
round off only the total.
How and Where To File
Payment of Tax
Form 7004 can be filed electronically for most returns. However,
Form 7004 does not extend the time to pay any tax due.
Form 7004 cannot be filed electronically for Forms 8612, 8613,
!
8725, 8831, 8876, or 706-GS(D). For details on electronic filing,
visit IRS.gov/efile7004.
CAUTION
Generally, payment of any balance due on Part II, line 8, is
required by the due date of the return for which this extension is
If you do not file electronically, file Form 7004 with the Internal
filed. See the instructions for line 8.
Revenue Service Center at the applicable address for your
return as shown in
Where To
File, later in the instructions.
No checks of $100 million or more accepted. The IRS
cannot accept a single check (including a cashier’s check) for
If you file Form 7004 on paper and file your tax return
amounts of $100,000,000 ($100 million) or more. If you are
electronically, your return may be processed before the
!
sending $100 million or more by check, you will need to spread
extension is granted. This may result in a penalty notice.
CAUTION
the payments over two or more checks with each check made
Signature. No signature is required on this form.
out for an amount less than $100 million. The $100 million or
Feb 01, 2018
Cat. No. 51607V
Part I — Automatic Extension for
more amount limit does not apply to other methods of payments
(such as electronic payments).
Certain Business Income Tax,
Penalty for late filing of return. Generally, a penalty is
Information, and Other Returns
charged if a return is filed after the due date (including
extensions) unless you can show reasonable cause for not filing
on time.
Line 1
Penalty for late payment of tax. Generally, a penalty of
of
1 2
Enter the appropriate form code in the boxes on line 1 to indicate
1% of any tax not paid by the due date is charged for each
the type of return for which you are requesting an extension. See
month or part of a month that the tax remains unpaid. The
Maximum extension
period, earlier.
penalty cannot exceed 25% of the amount due. The penalty will
If an association is electing to file Form 1120-H, U.S. Income
not be charged if you can show reasonable cause for not paying
Tax Return for Homeowners Association, it should file for an
on time.
extension on Form 7004 using the original form type assigned to
If a corporation is granted an extension of time to file a
the entity. See the Instructions for Form 1120-H.
corporation income tax return, it will not be charged a late
payment penalty if the tax shown on Part II, line 6 (or the amount
Note. The trustee of a trust required to file Form 1041-A must
of tax paid by the regular due date of the return), is at least 90%
use Form 8868, instead of Form 7004, to request an extension
of the tax shown on the total tax line of your return, and the
of time to file.
balance due shown on the return is paid by the extended due
Part II — All Filers Must Complete
date.
This Part
Interest. Interest is charged on any tax not paid by the regular
due date of the return from the due date until the tax is paid. It
will be charged even if you have been granted an extension or
Line 2
have shown reasonable cause for not paying on time.
Check the box on line 2 if you are requesting an extension of
Forms 1065, 1065-B, and 1066. A penalty may be assessed
time to file for a foreign corporation that does not have an office
against the partnership or REMIC if it is required to file a return,
or place of business in the United States. The entity must file
but fails to file it on time, including extensions, or files a return
Form 7004 by the due date of the return (the 15th day of the 6th
that fails to show all the information required. The penalty can be
month following the close of the tax year) to request an
waived if the entity can show reasonable cause for not filing on
extension.
time. See the Instructions for Forms 1065, 1065-B, or 1066 for
more information.
Line 3
Reasonable cause. If you receive a notice about a penalty
Only the common parent or agent of a consolidated group can
after you file your return, send the IRS an explanation and we will
request an extension of time to file the group's consolidated
determine if you meet reasonable-cause criteria. Do not attach
return.
an explanation when you file your return.
Attach a list of all members of the consolidated group
showing the name, address, and EIN for each member of the
Specific Instructions
group. If you file a paper return, you must provide this
information using the following format: 8.5 x 11, 20 lb. white
Name and identifying number. If your name has changed
paper; 12 point font in Courier, Arial, or Times New Roman;
since you filed your tax return for the previous year, enter on
black ink; one-sided printing; and at least a one-half inch margin.
Form 7004 your name as you entered it on the previous year's
Information is to be presented in a two column format, with the
income tax return. If the name entered on Form 7004 does not
left column containing affiliates' names and addresses, and the
match the IRS database and/or the identifying number is
right column containing the TIN with one-half inch between the
incorrect, you will not have a valid extension. Enter the
columns. There should be two blank lines between listed
applicable employer identification number (EIN) or social
affiliates.
security number.
Generally, all members of a consolidated group must use the
Address. Include the suite, room, or other unit number after the
same taxable year as the common parent corporation. If,
street address. If the post office does not deliver mail to the
however, a particular member of a consolidated group is
street address and the entity has a P.O. box, show the box
required to file a separate income tax return for a short period
number instead of the street address.
and seeks an extension of time to file the return, that member
must file a separate Form 7004 for that period. See Regulations
If the entity's address is outside the United States or its
section 1.1502-76 for details.
possessions or territories, enter in the space for “city, town,
state, and ZIP code,” the information in the following order: city,
Any member of either a controlled group of corporations
province or state, and country. Follow the country's practice for
or an affiliated group of corporations not joining in a
!
entering the postal code. Do not abbreviate the country name.
consolidated return must file a separate Form 7004.
CAUTION
If your mailing address has changed since you filed your last
return, use Form 8822, Change of Address, or Form 8822-B,
Note. Failure to list members of the affiliated group on an
Change of Address or Responsible Party—Business, to notify
attachment may result in the group's inability to elect to file a
the IRS of the change. A new address shown on Form 7004 will
consolidated return. However, see Regulations sections
not update your record.
301.9100-1 through 301.9100-3 for information about extensions
of time for making elections.
Line 4
Certain foreign and domestic corporations and certain
partnerships (as described below) are entitled to an automatic
extension of time to file and pay under Regulations section
-2-
1.6081-5. These entities do not need to file Form 7004 to take
If the entity does not want to use EFTPS, it can arrange for its
this automatic extension and must file (or request an additional
tax professional, financial institution, payroll service, or other
extension of time to file) and pay any balance due by the 15th
trusted third party to make deposits on its behalf.
day of the 6th month following the close of the tax year.
If you file Form 7004 electronically, you can pay by Electronic
This includes:
Funds Withdrawal (EFW). See Form 8878-A, IRS e-file
Partnerships that keep their books and records outside the
Electronic Funds Withdrawal Authorization for Form 7004. If the
United States and Puerto Rico,
corporation expects to have a net operating loss carryback, the
A foreign corporation that maintains an office or place of
corporation can reduce the amount to be deposited to the extent
business in the United States,
of the overpayment resulting from the carryback, provided all
A domestic corporation that transacts its business and keeps
other prior year tax liabilities have been fully paid and Form
its books and records of account outside the United States and
1138, Extension of Time for Payment of Taxes by a Corporation
Puerto Rico, or
Expecting a Net Operating Loss Carryback, is filed with Form
A domestic corporation whose principal income is from
7004.
sources within the possessions of the United States.
Foreign corporations that maintain an office or place of
Attach a statement to the entity’s tax return stating that the
business in the United States should pay their tax as described
entity qualifies for the extension to file and pay. If the entity is
above.
unable to file its return on or before the 15th day of the 6th month
Foreign corporations that do not maintain an office or place of
following the close of the tax year, check the box on line 4 of
business in the United States, see the instructions for the
Form 7004 to request an additional extension of time to file (not
corporation's applicable tax return (Form 1120-F or Form
an extension of time to pay). The additional extension period is 3
1120-FSC) for information on depositing any tax due.
months for partnerships and S corporations and 4 months for C
corporations and filers of Form 1120-POL.
A trust (Form 1041), electing large partnership (Form
1065-B), or REMIC (Form 1066) will be granted an extension
Line 5a
even if it cannot pay the full amount shown on line 8. But it
If you do not use a calendar year, complete the lines showing the
should pay as much as it can to limit the amount of penalties and
beginning and ending dates for the tax year.
interest it will owe.
If you are requesting an extension of time to file Form 1042,
Line 5b
see the deposit rules in the Instructions for Form 1042 to
Check the applicable box on line 5b for the reason for the short
determine how payment must be made.
tax year.
Privacy Act and Paperwork Reduction Act Notice. We ask
If the box for “Change in accounting period” is checked, the
for the information on this form to carry out the Internal Revenue
entity must have applied for approval to change its tax year
laws of the United States. We need it to ensure that you are
unless certain conditions have been met. For more information,
complying with these laws and to allow us to figure and collect
see Form 1128, Application To Adopt, Change, or Retain a Tax
the right amount of tax. This information is needed to process
Year, and Pub. 538, Accounting Periods and Methods.
your application for the requested extension of time to file. You
If you have a short tax year and none of the reasons listed
are not required to request an extension of time to file. However,
apply, check the box for “Other” and attach a statement
if you do so, Internal Revenue Code sections 6001, 6011(a),
explaining the reason for the short tax year. Clearly explain the
6081, and 6109 require you to provide the information requested
circumstances that caused the short tax year.
on this form, including identification numbers. Failure to provide
the information may delay or prevent processing your
If Form 7004 is filed for a return covering a short tax year
application; providing any false information may subject you to
ending in June, see
Maximum extension
period, earlier.
penalties.
Line 6
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
Enter the total tax, including any nonrefundable credits, the
form displays a valid OMB control number. Books or records
entity expects to owe for the tax year. See the specific
relating to a form or its instructions must be retained as long as
instructions for the applicable return to estimate the amount of
their contents may become material in the administration of any
the tentative tax. If you expect this amount to be zero, enter -0-.
Internal Revenue law. Generally, tax returns and return
Line 7
information are confidential, as required by section 6103.
Enter the total payments and refundable credits. For more
However, section 6103 allows or requires the Internal
information about “write-in” payments and credits, see the
Revenue Service to disclose or give such information to the
instructions for the applicable return.
Department of Justice for civil or criminal litigation, and to cities,
states, the District of Columbia, and United States possessions
Line 8
and commonwealths for use in administering their tax laws. We
Form 7004 does not extend the time to pay tax. If the entity is a
may also disclose this information to other countries under a tax
corporation or affiliated group of corporations filing a
treaty, to Federal and state agencies to enforce Federal nontax
consolidated return, the corporation must remit the amount of
criminal laws, or to Federal law enforcement and intelligence
the unpaid tax liability shown on line 8 on or before the due date
agencies to combat terrorism.
of the return.
The time needed to complete and file this form will vary
Most entities must use electronic funds transfer to make all
depending on individual circumstances. The estimated burden
federal tax deposits, including deposits for corporate income
for business taxpayers filing this form is approved under OMB
taxes. Generally, electronic funds transfers are made using the
control number 1545-0123 and is included in the estimates
Electronic Federal Tax Payment System (EFTPS). To get more
shown in the instructions for their business return. The estimated
information about EFTPS or to enroll in EFTPS, visit
burden for all other taxapyers who file this form is shown below.
www.eftps.gov
or call 1-800-555-4477.
The estimated average time is:
-3-
be happy to hear from you. You can send us comments from
Recordkeeping
3 hr., 35 min.
. . . . . . . . . . . . . . . . . . . . . . . .
IRS.gov/FormComments. Or you can write to the Internal
Learning about the law or the form
1 hr., 3 min.
. . . . . . . . . . . .
Revenue Service, Tax Forms and Publications Division, 1111
Preparing the form
2 hr., 6 min.
. . . . . . . . . . . . . . . . . . . . . .
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
Copying, assembling, and sending the form to the
send the tax form to this address. Instead, see Where To File,
IRS
16 min.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
below.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
-4-
Where To File
IF the form is . . .
AND the settler is (or was at death) . . .
THEN file Form 7004 at:
Department of the Treasury, Internal Revenue Service Center,
706-GS(D) &
A resident U.S. citizen, resident alien,
Cincinnati, OH 45999-0045, or for private delivery service:
706-GS(T)
nonresident U.S. citizen, or alien
201 W. Rivercenter Blvd., Covington, KY 41011-1424
AND your principal business, office, or agency is
IF the form is . . .
THEN file Form 7004 at:
located in . . .
Connecticut, Delaware, District of Columbia, Florida,
Indiana, Maine, Maryland, Massachusetts, New
Department of the Treasury
Hampshire, New Jersey, New York, North Carolina, Ohio,
Internal Revenue Service Center
Pennsylvania, Rhode Island, South Carolina, Vermont,
Cincinnati, OH 45999-0045
Virginia, West Virginia
Georgia, Illinois, Kentucky, Michigan, Tennessee,
Department of the Treasury
1041, 1120-H
Wisconsin
Internal Revenue Service Center
Kansas City, MO 64999-0019
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,
Department of the Treasury
Mississippi, Missouri, Montana, Nebraska, Nevada, New
Internal Revenue Service Center
Mexico, North Dakota, Oklahoma, Oregon, South Dakota,
Ogden, UT 84201-0045
Texas, Utah, Washington, Wyoming
Internal Revenue Service Center
A foreign country or U.S. possession
P.O. Box 409101, Ogden, UT 84409
1041-QFT,
Department of the Treasury
8725, 8831,
Any location
Internal Revenue Service Center
8876, 8924, 8928
Cincinnati, OH 45999-0045
1042, 1120-F,
Internal Revenue Service Center
1120-FSC,
Any location
P.O. Box 409101, Ogden, UT 84409
3520-A, 8804
Department of the Treasury
The United States
Internal Revenue Service Center
1066, 1120-C,
Ogden, UT 84201-0045
1120-PC
Internal Revenue Service Center
A foreign country or U.S. possession
P.O. Box 409101, Ogden, UT 84409
Department of the Treasury
1041-N, 1065-B, 1120-POL
Any location
Internal Revenue Service Center
Ogden, UT 84409-0045
Connecticut, Delaware, District of Columbia, Florida,
And the total assets at the
Indiana, Maine, Maryland, Massachusetts, New
end of the tax year are:
Hampshire, New Jersey, New York, North Carolina, Ohio,
Less than $10 million
Department of the Treasury
Internal Revenue Service Center
Pennsylvania, Rhode Island, South Carolina, Vermont,
Cincinnati, OH 45999-0045
Virginia, West Virginia
Department of the Treasury
$10 million or more
Internal Revenue Service Center
1065, 1120,
Ogden, UT 84201-0045
1120-RIC, 1120S
Georgia, Illinois, Kentucky, Michigan, Tennessee,
And the total assets at the
Department of the Treasury
Wisconsin
end of the tax year are:
Internal Revenue Service Center
Less than $10 million
Kansas City, MO 64999-0019
Department of the Treasury
$10 million or more
Internal Revenue Service Center
Ogden, UT 84201-0045
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota,
Department of the Treasury
Mississippi, Missouri, Montana, Nebraska, Nevada, New
Internal Revenue Service Center
Mexico, North Dakota, Oklahoma, Oregon, South Dakota,
Ogden, UT 84201-0045
Texas, Utah, Washington, Wyoming
A foreign country or U.S. possession
Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409
-5-