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

This document contains official instructions for IRS Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 7004 is available for download through this link.

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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 2018)
Application for Automatic Extension of Time To File Certain Business Income Tax,
Information, and Other Returns
Extension Period
Section references are to the Internal Revenue Code unless
otherwise noted.
The IRS will no longer send a notification that your extension has
been approved. We will notify you only if your request for an
Future Developments
extension is disallowed. Properly filing Form 7004 will
automatically give you the maximum extension allowed from the
For the latest information about developments related to Form
due date of your return to file the return.
7004 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form7004.
Maximum extension period. The automatic extension period
for time to file is generally 6 months. Exceptions apply for certain
What’s New
filers of Form 1041 and for C corporations with tax years ending
June 30. An estate (other than a bankruptcy estate) and a trust
filing Form 1041 are eligible for an automatic 5
/
-month
Address changes for filing Form 7004. The address for filing
1
2
extension of time to file. C corporations with tax years ending
Form 7004 has changed for some entities. See
Where To
File,
June 30 are eligible for an automatic 7-month extension of time
later.
to file (6-month extension if filing Form 1120-POL). See the
General Instructions
instructions for Part II, lines 2 and 4, for exceptions for foreign
corporations, certain domestic corporations, and certain
partnerships with books and records outside of the United States
Purpose of Form
and Puerto Rico. See the instructions for the applicable return for
its due date.
Use Form 7004 to request an automatic extension of time to file
certain business income tax, information, and other returns. The
Note. A corporation with a short tax year ending anytime in
extension will be granted if you complete Form 7004 properly,
June is treated as if the short tax year ended on June 30.
make a proper estimate of the tax (if applicable), file Form 7004
by the due date of the return for which the extension is
Termination of extension period. The IRS may terminate the
requested, and pay any tax that is due.
automatic extension at any time by mailing a notice of
termination to the entity or person that requested the extension.
Note. Do not use Form 7004 to request an automatic extension
The notice will be mailed at least 10 days before the termination
of time to file Form 1041-A. Instead, use Form 8868.
date given in the notice.
When To File
Rounding Off to Whole Dollars
Generally, Form 7004 must be filed on or before the due date of
The entity can round off cents to whole dollars on its return and
the applicable tax return. The due dates of the returns can be
schedules. If the entity does round to whole dollars, it must
found in the instructions for the applicable return.
round all amounts. To round, drop amounts under 50 cents and
increase amounts from 50 to 99 cents to the next dollar (for
Exceptions. See the instructions for Part II, line 2, for foreign
example, $1.39 becomes $1 and $2.50 becomes $3). If two or
corporations with no office or place of business in the United
more amounts must be added to figure the amount to enter on a
States. See the instructions for Part II, line 4, for foreign and
line, include cents when adding the amounts and round off only
certain domestic corporations and for certain partnerships.
the total.
How and Where To File
Payment of Tax
Form 7004 can be filed electronically for most returns. However,
Form 7004 cannot be filed electronically for Forms 8612, 8613,
Form 7004 does not extend the time to pay any tax due.
8725, 8831, 8876, or 706-GS(D). For details on electronic filing,
!
visit IRS.gov/efile7004. If you do not file electronically, file Form
CAUTION
7004 with the Internal Revenue Service Center at the applicable
Generally, payment of any balance due on Part II, line 8, is
address for your return as shown in
Where To
File, later in the
required by the due date of the return for which this extension is
instructions.
filed. See the instructions for line 8.
If you file Form 7004 on paper and file your tax return
No checks of $100 million or more accepted. The IRS
electronically, your return may be processed before the
!
cannot accept a single check (including a cashier’s check) for
extension is granted. This may result in a penalty notice.
amounts of $100,000,000 ($100 million) or more. If you are
CAUTION
sending $100 million or more by check, you will need to spread
Signature. No signature is required on this form.
the payments over two or more checks with each check made
No Blanket Requests
out for an amount less than $100 million. The $100 million or
more amount limit does not apply to other methods of payments
File a separate Form 7004 for each return for which you are
(such as electronic payments).
requesting an extension of time to file. This extension will apply
Penalty for late filing of return. Generally, a penalty is
only to the specific return identified on Part I, line 1. For
charged if a return is filed after the due date (including
consolidated group returns, see the instructions for Part II, line 3.
extensions) unless you can show reasonable cause for not filing
on time.
Dec 04, 2018
Cat. No. 51607V
Instructions for Form 7004
Department of the Treasury
Internal Revenue Service
(Rev. December 2018)
Application for Automatic Extension of Time To File Certain Business Income Tax,
Information, and Other Returns
Extension Period
Section references are to the Internal Revenue Code unless
otherwise noted.
The IRS will no longer send a notification that your extension has
been approved. We will notify you only if your request for an
Future Developments
extension is disallowed. Properly filing Form 7004 will
automatically give you the maximum extension allowed from the
For the latest information about developments related to Form
due date of your return to file the return.
7004 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form7004.
Maximum extension period. The automatic extension period
for time to file is generally 6 months. Exceptions apply for certain
What’s New
filers of Form 1041 and for C corporations with tax years ending
June 30. An estate (other than a bankruptcy estate) and a trust
filing Form 1041 are eligible for an automatic 5
/
-month
Address changes for filing Form 7004. The address for filing
1
2
extension of time to file. C corporations with tax years ending
Form 7004 has changed for some entities. See
Where To
File,
June 30 are eligible for an automatic 7-month extension of time
later.
to file (6-month extension if filing Form 1120-POL). See the
General Instructions
instructions for Part II, lines 2 and 4, for exceptions for foreign
corporations, certain domestic corporations, and certain
partnerships with books and records outside of the United States
Purpose of Form
and Puerto Rico. See the instructions for the applicable return for
its due date.
Use Form 7004 to request an automatic extension of time to file
certain business income tax, information, and other returns. The
Note. A corporation with a short tax year ending anytime in
extension will be granted if you complete Form 7004 properly,
June is treated as if the short tax year ended on June 30.
make a proper estimate of the tax (if applicable), file Form 7004
by the due date of the return for which the extension is
Termination of extension period. The IRS may terminate the
requested, and pay any tax that is due.
automatic extension at any time by mailing a notice of
termination to the entity or person that requested the extension.
Note. Do not use Form 7004 to request an automatic extension
The notice will be mailed at least 10 days before the termination
of time to file Form 1041-A. Instead, use Form 8868.
date given in the notice.
When To File
Rounding Off to Whole Dollars
Generally, Form 7004 must be filed on or before the due date of
The entity can round off cents to whole dollars on its return and
the applicable tax return. The due dates of the returns can be
schedules. If the entity does round to whole dollars, it must
found in the instructions for the applicable return.
round all amounts. To round, drop amounts under 50 cents and
increase amounts from 50 to 99 cents to the next dollar (for
Exceptions. See the instructions for Part II, line 2, for foreign
example, $1.39 becomes $1 and $2.50 becomes $3). If two or
corporations with no office or place of business in the United
more amounts must be added to figure the amount to enter on a
States. See the instructions for Part II, line 4, for foreign and
line, include cents when adding the amounts and round off only
certain domestic corporations and for certain partnerships.
the total.
How and Where To File
Payment of Tax
Form 7004 can be filed electronically for most returns. However,
Form 7004 cannot be filed electronically for Forms 8612, 8613,
Form 7004 does not extend the time to pay any tax due.
8725, 8831, 8876, or 706-GS(D). For details on electronic filing,
!
visit IRS.gov/efile7004. If you do not file electronically, file Form
CAUTION
7004 with the Internal Revenue Service Center at the applicable
Generally, payment of any balance due on Part II, line 8, is
address for your return as shown in
Where To
File, later in the
required by the due date of the return for which this extension is
instructions.
filed. See the instructions for line 8.
If you file Form 7004 on paper and file your tax return
No checks of $100 million or more accepted. The IRS
electronically, your return may be processed before the
!
cannot accept a single check (including a cashier’s check) for
extension is granted. This may result in a penalty notice.
amounts of $100,000,000 ($100 million) or more. If you are
CAUTION
sending $100 million or more by check, you will need to spread
Signature. No signature is required on this form.
the payments over two or more checks with each check made
No Blanket Requests
out for an amount less than $100 million. The $100 million or
more amount limit does not apply to other methods of payments
File a separate Form 7004 for each return for which you are
(such as electronic payments).
requesting an extension of time to file. This extension will apply
Penalty for late filing of return. Generally, a penalty is
only to the specific return identified on Part I, line 1. For
charged if a return is filed after the due date (including
consolidated group returns, see the instructions for Part II, line 3.
extensions) unless you can show reasonable cause for not filing
on time.
Dec 04, 2018
Cat. No. 51607V
extension on Form 7004 using the original form type assigned to
Penalty for late payment of tax. Generally, a penalty of
/
of
1
2
the entity. See the Instructions for Form 1120-H.
1% of any tax not paid by the due date is charged for each
month or part of a month that the tax remains unpaid. The
Note. The trustee of a trust required to file Form 1041-A must
penalty cannot exceed 25% of the amount due. The penalty will
use Form 8868, instead of Form 7004, to request an extension
not be charged if you can show reasonable cause for not paying
of time to file.
on time.
Part II — All Filers Must Complete
If a corporation is granted an extension of time to file a
corporation income tax return, it will not be charged a late
This Part
payment penalty if the tax shown on Part II, line 6 (or the amount
of tax paid by the regular due date of the return), is at least 90%
Line 2
of the tax shown on the total tax line of your return, and the
balance due shown on the return is paid by the extended due
Check the box on line 2 if you are requesting an extension of
date.
time to file for a foreign corporation that does not have an office
or place of business in the United States. The entity must file
Interest. Interest is charged on any tax not paid by the regular
Form 7004 by the due date of the return (the 15th day of the 6th
due date of the return from the due date until the tax is paid. It
month following the close of the tax year) to request an
will be charged even if you have been granted an extension or
extension.
have shown reasonable cause for not paying on time.
Forms 1065 and 1066. A penalty may be assessed against the
Line 3
partnership or REMIC if it is required to file a return, but fails to
Only the common parent or agent of a consolidated group can
file it on time, including extensions, or files a return that fails to
request an extension of time to file the group's consolidated
show all the information required. The penalty can be waived if
return.
the entity can show reasonable cause for not filing on time. See
the Instructions for Forms 1065 and 1066 for more information.
Attach a list of all members of the consolidated group
showing the name, address, and EIN for each member of the
Reasonable cause. If you receive a notice about a penalty
group. If you file a paper return, you must provide this
after you file your return, send the IRS an explanation and we will
information using the following format: 8.5 x 11, 20 lb. white
determine if you meet reasonable-cause criteria. Do not attach
paper; 12 point font in Courier, Arial, or Times New Roman;
an explanation when you file your return.
black ink; one-sided printing; and at least a one-half inch margin.
Information is to be presented in a two column format, with the
Specific Instructions
left column containing affiliates' names and addresses, and the
right column containing the EIN with one-half inch between the
Name and identifying number. If your name has changed
columns. There should be two blank lines between listed
since you filed your tax return for the previous year, enter on
affiliates.
Form 7004 your name as you entered it on the previous year's
Generally, all members of a consolidated group must use the
income tax return. If the name entered on Form 7004 does not
same taxable year as the common parent corporation. If,
match the IRS database and/or the identifying number is
however, a particular member of a consolidated group is
incorrect, you will not have a valid extension. Enter your
required to file a separate income tax return for a short period
applicable employer identification number (EIN) or social
and seeks an extension of time to file the return, that member
security number (SSN).
must file a separate Form 7004 for that period. See Regulations
section 1.1502-76 for details.
Address. Include the suite, room, or other unit number after the
street address. If the post office does not deliver mail to the
Any member of either a controlled group of corporations
street address and the entity has a P.O. box, show the box
or an affiliated group of corporations not joining in a
!
number instead of the street address.
consolidated return must file a separate Form 7004.
CAUTION
If the entity's address is outside the United States or its
possessions or territories, enter in the space for “city, town,
Note. Failure to list members of the affiliated group on an
state, and ZIP code,” the information in the following order: city,
attachment may result in the group's inability to elect to file a
province or state, and country. Follow the country's practice for
consolidated return. However, see Regulations sections
entering the postal code. Do not abbreviate the country name.
301.9100-1 through 301.9100-3 for information about extensions
If the entity’s mailing address has changed since you filed
of time for making elections.
your last return, use Form 8822, Change of Address, or Form
Line 4
8822-B, Change of Address or Responsible Party—Business, to
notify the IRS of the change. A new address shown on Form
Certain foreign and domestic corporations and certain
7004 will not update your record.
partnerships are entitled to an automatic extension of time to file
Part I — Automatic Extension for
and pay under Regulations section 1.6081-5. These entities do
not need to file Form 7004 to take this automatic extension and
Certain Business Income Tax,
must file (or request an additional extension of time to file) and
pay any balance due by the 15th day of the 6th month following
Information, and Other Returns
the close of the tax year. This includes:
Partnerships that keep their books and records outside the
Line 1
United States and Puerto Rico,
A foreign corporation that maintains an office or place of
Enter the appropriate form code in the boxes on line 1 to indicate
business in the United States,
the type of return for which you are requesting an extension. See
A domestic corporation that transacts its business and keeps
Maximum extension
period, earlier.
its books and records of account outside the United States and
If an association is electing to file Form 1120-H, U.S. Income
Puerto Rico, or
Tax Return for Homeowners Association, it should file for an
A domestic corporation whose principal income is from
sources within the possessions of the United States.
-2-
Attach a statement to the entity’s tax return stating that the
place of business in the United States, see the instructions for
entity qualifies for the extension to file and pay. If the entity is
the corporation's applicable tax return (Form 1120-F or Form
unable to file its return on or before the 15th day of the 6th month
1120-FSC) for information on depositing any tax due.
following the close of the tax year, check the box on line 4 of
A trust (Form 1041) or REMIC (Form 1066) will be granted an
Form 7004 to request an additional extension of time to file (not
extension even if it cannot pay the full amount shown on line 8.
an extension of time to pay). The additional extension period is 3
But it should pay as much as it can to limit the amount of
months for partnerships and S corporations and 4 months for C
penalties and interest it will owe.
corporations and filers of Form 1120-POL.
If you are requesting an extension of time to file Form 1042,
Line 5a
see the deposit rules in the Instructions for Form 1042 to
If you do not use a calendar year, complete the lines showing the
determine how payment must be made.
beginning and ending dates for the tax year.
Privacy Act and Paperwork Reduction Act Notice. We ask
Line 5b
for the information on this form to carry out the Internal Revenue
laws of the United States. We need it to ensure that you are
Check the applicable box on line 5b for the reason for the short
tax year.
complying with these laws and to allow us to figure and collect
the right amount of tax. This information is needed to process
If the box for “Change in accounting period” is checked, the
your application for the requested extension of time to file. You
entity must have applied for approval to change its tax year
are not required to request an extension of time to file. However,
unless certain conditions have been met. For more information,
if you do so, Internal Revenue Code sections 6001, 6011(a),
see Form 1128, and Pub. 538, Accounting Periods and
6081, and 6109 require you to provide the information requested
Methods. If you have a short tax year and none of the reasons
on this form, including identification numbers. Failure to provide
listed apply, check the box for “Other” and attach a statement
the information may delay or prevent processing your
explaining the reason for the short tax year. Clearly explain the
application; providing any false information may subject you to
circumstances that caused the short tax year.
penalties.
If Form 7004 is filed for a return covering a short tax year
You are not required to provide the information requested on
ending in June, see
Maximum extension
period, earlier.
a form that is subject to the Paperwork Reduction Act unless the
Line 6
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
Enter the total tax, including any nonrefundable credits, the
their contents may become material in the administration of any
entity expects to owe for the tax year. See the specific
Internal Revenue law. Generally, tax returns and return
instructions for the applicable return to estimate the amount of
information are confidential, as required by section 6103.
the tentative tax. If you expect this amount to be zero, enter -0-.
However, section 6103 allows or requires the Internal Revenue
Service to disclose or give such information to the Department of
Line 7
Justice for civil or criminal litigation, and to cities, states, the
Enter the total payments and refundable credits. For more
District of Columbia, and United States possessions and
information about “write-in” payments and credits, see the
commonwealths for use in administering their tax laws. We may
instructions for the applicable return.
also disclose this information to other countries under a tax
treaty, to Federal and state agencies to enforce Federal nontax
Line 8
criminal laws, or to Federal law enforcement and intelligence
Form 7004 does not extend the time to pay tax. If the entity is a
agencies to combat terrorism.
corporation or affiliated group of corporations filing a
The time needed to complete and file this form will vary
consolidated return, the corporation must remit the amount of
depending on individual circumstances. The estimated burden
the unpaid tax liability shown on line 8 on or before the due date
for business taxpayers filing this form is approved under OMB
of the return.
control number 1545-0123 and is included in the estimates
Most entities must use electronic funds transfer to make all
shown in the instructions for their business return. The estimated
federal tax deposits, including deposits for corporate income
burden for all other taxapyers who file this form is shown below.
taxes. Generally, electronic funds transfers are made using the
The estimated average time is:
Electronic Federal Tax Payment System (EFTPS). To get more
information about EFTPS or to enroll in EFTPS, visit
EFTPS.gov
Recordkeeping
3 hr., 35 min.
or call 1-800-555-4477.
. . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form
1 hr., 3 min.
. . . . . . . . . . . .
If the entity does not want to use EFTPS, it can arrange for its
Preparing the form
2 hr., 6 min.
. . . . . . . . . . . . . . . . . . . . . .
tax professional, financial institution, payroll service, or other
Copying, assembling, and sending the form to the
trusted third party to make deposits on its behalf. See the
IRS
16 min.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
instructions for the entity’s tax return.
If you file Form 7004 electronically, you can pay by Electronic
Funds Withdrawal (EFW). See Form 8878-A. If the corporation
If you have comments concerning the accuracy of these time
expects to have a net operating loss carryback, the corporation
estimates or suggestions for making this form simpler, we would
can reduce the amount to be deposited to the extent of the
be happy to hear from you. You can send us comments from
overpayment resulting from the carryback, provided all other
IRS.gov/FormComments. Or you can write to the Internal
prior year tax liabilities have been fully paid and Form 1138 is
Revenue Service, Tax Forms and Publications Division, 1111
filed with Form 7004.
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send the tax form to this address. Instead, see Where To File,
Foreign corporations that maintain an office or place of
below.
business in the United States should pay their tax as described
above. Foreign corporations that do not maintain an office or
-3-
Where To File
IF the form is . . .
AND the settler is (or was at death) . . .
THEN file Form 7004 at:
Department of the Treasury
706-GS(D) &
A resident U.S. citizen, resident alien,
Internal Revenue Service Center
706-GS(T)
nonresident U.S. citizen, or alien
Kansas City, MO 64999-0019
AND your principal business, office, or agency
IF the form is . . .
THEN file Form 7004 at:
is located in . . .
Connecticut, Delaware, District of Columbia,
Georgia, Illinois, Indiana, Kentucky, Maine,
Maryland, Massachusetts, Michigan, New
Department of the Treasury
Hampshire, New Jersey, New York, North Carolina,
Internal Revenue Service Center
Ohio, Pennsylvania, Rhode Island, South Carolina,
Kansas City, MO 64999-0019
Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
1041, 1120-H
Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,
Department of the Treasury
Louisiana, Minnesota, Mississippi, Missouri,
Internal Revenue Service Center
Montana, Nebraska, Nevada, New Mexico, North
Ogden, UT 84201-0045
Dakota, Oklahoma, Oregon, South Dakota, 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
Kansas City, MO 64999-0019
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
1041-N, 1120-POL,
Department of the Treasury
1120-L, 1120-ND,
Any location
Internal Revenue Service Center
1120-SF
Ogden, UT 84409-0045
Connecticut, Delaware, District of Columbia,
And the total assets at
Department of the Treasury
Georgia, Illinois, Indiana, Kentucky Maine, Maryland,
the end of the tax year
Internal Revenue Service Center
Massachusetts, Michigan, New Hampshire, New
are:,
Kansas City, MO 64999–0019
Jersey, New York, North Carolina, Ohio,
Less than $10 million
Pennsylvania, Rhode Island, South Carolina,
Department of the Treasury
Tennessee, Vermont, Virginia, West Virginia,
1065, 1120, 1120-REIT,
$10 million or more
Internal Revenue Service Center
Wisconsin
1120-RIC, 1120S, 8612,
Ogden, UT 84201-0045
8613
Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,
Department of the Treasury
Louisiana, Minnesota, Mississippi, Missouri,
Internal Revenue Service Center
Montana, Nebraska, Nevada, New Mexico, North
Ogden, UT 84201-0045
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
1065, 1120, 1120-L,
A foreign country or U.S. possession
Internal Revenue Service Center
1120-ND, 1120-REIT,
P.O. Box 409101, Ogden, UT 84409
1120-RIC, 1120S,
1120-SF, 8612, 8613
-4-
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