Instructions for Form 7004

Instructions for Form 7004

(Rev. December 2025)

Application for Automatic Extension of Time To File Certain Business Income Tax,

Information, and Other Returns

Section references are to the Internal Revenue Code

unless otherwise noted.

your return as shown in Where To File, later in the

instructions.

Future Developments

Caution: If you file Form 7004 on paper and file your tax

return electronically, your return may be processed before

the extension is granted. This may result in a penalty

notice.

For the latest information about developments related to

Form 7004 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form7004.

What’s New

Paper Forms 708, 8924, and 8928 for tax year 2025.

Use a paper Form 7004 for tax year 2025 to request an

extension of time to file for Forms 708, 8924, and 8928.

Electronic filing of these forms will start in tax year 2026.

Electronic payments. The IRS recommends paying

electronically whenever possible. Go to IRS.gov/Pay to

see all your payment options. Also, see the instructions for

Part II, line 8.

General Instructions

Purpose of Form

Use Form 7004 to request an automatic extension of time

to file certain business income tax, information, and other

returns. The extension will be granted if you complete

Form 7004 properly, make a proper estimate of the tax (if

applicable), file Form 7004 by the due date of the return

for which the extension is requested, and pay any tax that

is due.

Note: Do not use Form 7004 to request an automatic

extension of time to file Form 1041-A. Instead, use Form

8868.

When To File

Generally, Form 7004 must be filed on or before the due

date of the applicable tax return. The due date of the

return can be found in the instructions for the applicable

return.

Exceptions. See the instructions for Part II, line 2, for

foreign corporations with no office or place of business in

the United States. See the instructions for Part II, line 4, for

foreign and certain domestic corporations and for certain

partnerships.

How and Where To File

Form 7004 can be filed electronically for most returns.

However, Form 7004 cannot be filed electronically for

Forms 8612, 8613, 8725, 8831, 8876, or 706-GS(D). For

details on electronic filing, go to IRS.gov/Efile7004. If you

do not file electronically, file Form 7004 with the Internal

Revenue Service Center at the applicable address for

Nov 25, 2025

Signature. No signature is required on this form.

No Blanket Requests

File a separate Form 7004 for each return for which you

are requesting an extension of time to file. This extension

will apply only to the specific return identified on Part I,

line 1. For consolidated group returns, see the instructions

for Part II, line 3.

Extension Period

The IRS will no longer send a notification that your

extension has been approved. We will notify you only if

your request for an extension is disallowed. Properly filing

Form 7004 will automatically give you the maximum

extension allowed from the due date of your return to file

the return.

Maximum extension period. The automatic extension

period for time to file is generally 6 months. Exceptions

apply for certain 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 51/2-month

extension of time to file.

• C corporations with tax years ending June 30 and

beginning before January 1, 2026, are eligible for an

automatic 7-month extension of time to file (6-month

extension if filing Form 1120-POL). For tax years

beginning in 2026, the automatic extension period is 6

months.

See the 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 and Puerto Rico. See

the instructions for the applicable return for its due date.

Note: A corporation with a short tax year ending anytime

in June is treated as if the short tax year ended on June

30.

Termination of extension period. The IRS may

terminate the automatic extension at any time by mailing a

notice of termination to the entity or person that requested

the extension. The notice will be mailed at least 10 days

before the termination date given in the notice.

Instructions for Form 7004 (Rev. 12-2025) Catalog Number 51607V

Department of the Treasury Internal Revenue Service www.irs.gov

Rounding Off to Whole Dollars

The entity can round off cents to whole dollars on its

return and schedules. If the entity does round to whole

dollars, it must round all amounts. To round, drop amounts

under 50 cents and increase amounts from 50 to 99 cents

to the next dollar (for example, $1.39 becomes $1 and

$2.50 becomes $3). If two or more amounts must be

added to figure the amount to enter on a line, include

cents when adding the amounts and round off only the

total.

Payment of Tax

Caution: Form 7004 does not extend the time to pay any

tax due.

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 filed. See the instructions for Part II, line 8.

Penalty for late filing of return. Generally, a penalty is

charged if a return is filed after the due date (including

extensions) unless you can show reasonable cause for

not filing on time.

Penalty for late payment of tax. Generally, a penalty of

1/2 of 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 penalty cannot exceed 25% of the amount

due. The penalty will not be charged if you can show

reasonable cause for not paying on time.

If a corporation is granted an extension of time to file a

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 of tax paid by the regular due date of the return),

is at least 90% 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 date.

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 have shown reasonable cause for

not paying on time.

Forms 1065 and 1066. A penalty may be assessed

against the partnership or real estate mortgage

investment conduit (REMIC) if it is required to file a return

but fails to file it on time, including extensions, or files a

return that fails to show all the information required. The

penalty can be waived if the entity can show reasonable

cause for not filing on time. See the instructions for Forms

1065 and 1066 for more information.

Reasonable cause. If you receive a notice about a

penalty after you file your return, send the IRS an

explanation and we will determine if you meet

reasonable-cause criteria. Do not attach an explanation

when you file your return.

Specific Instructions

Name and identifying number. If your name has

changed since you filed your tax return for the previous

year, enter on Form 7004 your name as you entered it on

the previous year’s income tax return. If the name entered

on Form 7004 does not match the IRS database and/or

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the identifying number is incorrect, you will not have a

valid extension. Enter your applicable employer

identification number (EIN) or social security number

(SSN).

Address. Include the suite, room, or other unit number

after the street address. If the post office does not deliver

mail to the street address and the entity has a P.O. box,

show the box number instead of the street address.

If the entitys address is outside the United States or its

territories, enter in the space for “city, town, state, and ZIP

code” the information in the following order: city, province

or state, and country. Follow the country’s practice for

entering the postal code. Do not abbreviate the country

name.

If the entity’s mailing address has changed since you

filed your last return, use Form 8822, Change of Address;

or Form 8822-B, Change of Address or Responsible

Party—Business, to notify the IRS of the change. A new

address shown on Form 7004 will not update your record.

Part I—Automatic Extension for

Certain Business Income Tax,

Information, and Other Returns

Line 1

Enter the appropriate form code in the boxes on line 1 to

indicate the type of return for which you are requesting an

extension. See Maximum extension period, earlier.

If an association is electing to file Form 1120-H, U.S.

Income Tax Return for Homeowners Association, it should

file for an extension on Form 7004 using the original form

type assigned to the entity. See the Instructions for Form

1120-H.

Note: The trustee of a trust required to file Form 1041-A

must use Form 8868, instead of Form 7004, to request an

extension of time to file.

Part II—All Filers Must Complete This

Part

Line 2

Check the box on line 2 if you are requesting an extension

of 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 Form 7004 by the due date of the return

(the 15th day of the 6th month following the close of the

tax year) to request an extension.

Line 3

Only the common parent or agent of a consolidated group

can request an extension of time to file the group’s

consolidated return.

Attach a list of all members of the consolidated group

showing the name, address, and EIN for each member of

the group. If you file a paper return, you must provide this

information using the following format: 8.5 x 11, 20 lb.

white paper; 12-point font in Courier, Arial, or Times New

Roman; 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 left column containing

affiliates’ names and addresses, and the right column

containing the EIN with one-half inch between the

columns. There should be two blank lines between listed

affiliates.

Generally, all members of a consolidated group must

use the same year as the common parent corporation. If,

however, a particular member of a consolidated group is

required to file a separate income tax return for a short

period and seeks an extension of time to file the return,

that member must file a separate Form 7004 for that

period. See Regulations section 1.1502-76 for details.

Caution: Any member of either a controlled group of

corporations or an affiliated group of corporations not

joining in a consolidated return must file a separate Form

7004.

Note: Failure to list members of the affiliated group on an

attachment may result in the group’s inability to elect to file

a consolidated return. However, see Regulations sections

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 are entitled to an automatic extension of time

to file and pay under Regulations section 1.6081-5. These

entities do not need to file Form 7004 to take this

automatic extension and 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 the close of

the tax year. This includes:

• Partnerships that keep their books and records outside

the United States and Puerto Rico,

• A foreign corporation that maintains an office or place of

business in the United States,

• A domestic corporation that transacts its business and

keeps its books and records of account outside the United

States and Puerto Rico, or

• A domestic corporation whose principal income is from

sources within the territories of the United States.

Attach a statement to the entity’s tax return stating that

the entity qualifies for the extension to file and pay. If the

entity is unable to file its return on or before the 15th day of

the 6th month following the close of the tax year, check the

box on line 4 of Form 7004 to request an additional

extension of time to file (not an extension of time to pay).

The additional extension period is 3 months for

partnerships and S corporations and 4 months for C

corporations and filers of Form 1120-POL.

Line 5a

Periods and Methods. If you have a short tax year and

none of the reasons listed apply, check the box for “Other”

and attach a statement explaining the reason for the short

tax year. Clearly explain the circumstances that caused

the short tax year.

If Form 7004 is filed for a return covering a short tax

year ending in June, see Maximum extension period,

earlier.

Line 6

Enter the total tax, including any nonrefundable credits,

the entity expects to owe for the tax year. See the specific

instructions for the applicable return to estimate the

amount of the tentative tax. If you expect this amount to be

zero, enter -0-.

Line 7

Enter the total payments and refundable credits. For more

information about “write-in” payments and credits, see the

instructions for the applicable return.

Line 8

Form 7004 does not extend the time to pay tax. If the

entity is a corporation or affiliated group of corporations

filing a consolidated return, the corporation must remit the

amount of the unpaid tax liability shown on line 8 on or

before the due date of the return.

Most entities must use electronic funds transfer (EFT)

to make all federal tax deposits, including deposits for

corporate income taxes. Generally, EFTs are made using

the Electronic Federal Tax Payment System (EFTPS). To

get more information about EFTPS or to enroll in EFTPS,

go to EFTPS.gov or call 800-555-4477.

If the entity does not want to use EFTPS, it can arrange

for its tax professional, financial institution, payroll service,

or other trusted third party to make deposits on its behalf.

See the 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.

For more information on how to make payments and

additional payment methods, go to IRS.gov/Pay.

If the corporation expects to have a net operating loss

carryback, the corporation can reduce the amount to be

deposited to the extent of the overpayment resulting from

the carryback, provided all other prior-year tax liabilities

have been fully paid and Form 1138 is filed with Form

7004.

Check the applicable box on line 5b for the reason for the

short tax year.

Foreign corporations that maintain an office or place of

business in the United States should pay their tax as

described above. Foreign corporations that do not

maintain an office or place of business in the United

States, see the instructions for the corporation’s

applicable tax return (Form 1120-F or Form 1120-FSC) for

information on depositing any tax due.

If the box for “Change in accounting period” is checked,

the entity must have applied for approval to change its tax

year unless certain conditions have been met. For more

information, see Form 1128; and Pub. 538, Accounting

A trust (Form 1041) or REMIC (Form 1066) will be

granted an extension even if it cannot pay the full amount

shown on line 8. But it should pay as much as it can to

limit the amount of penalties and interest it will owe.

If you do not use a calendar year, complete the lines

showing the beginning and ending dates for the tax year.

Line 5b

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If you are requesting an extension of time to file Form

1042, see the deposit rules in the Instructions for Form

1042 to determine how payment must be made.

Privacy Act and Paperwork Reduction Act Notice. We

ask 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 complying with these laws and to allow us to

figure and collect the right amount of tax. This information

is needed to process your application for the requested

extension of time to file. You are not required to request an

extension of time to file. However, if you do so, Internal

Revenue Code sections 6001, 6011(a), 6081, and 6109

require you to provide the information requested on this

form, including identification numbers. Failure to provide

the information may delay or prevent processing your

application; providing any false information may subject

you to penalties.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103. However,

section 6103 allows or requires the IRS to disclose or give

such information to the Department of Justice for civil or

criminal litigation, and to cities, states, the District of

Columbia, and U.S. territories and commonwealths for use

in administering their tax laws. We may also disclose this

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information to other countries under a tax treaty, to federal

and state agencies to enforce federal nontax criminal

laws, or to federal law enforcement and intelligence

agencies to combat terrorism.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

burden for business taxpayers filing this form is approved

under OMB control number 1545-0123 and is included in

the estimates shown in the instructions for their business

return. The estimated burden for all other taxpayers who

file this form is shown below. The estimated average time

is:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . .

Learning about the law or the form . . . . . . . . . .

Preparing the form . . . . . . . . . . . . . . . . . . . . .

Copying, assembling, and sending the form to the

IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 hr., 35

min.

1 hr., 3 min.

2 hr., 6 min.

16 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. You can

send us comments from IRS.gov/FormComments. Or you

can write to the Internal Revenue Service, Tax Forms and

Publications Division, 1111 Constitution Ave. NW,

IR-6526, Washington, DC 20224. Do not send the tax

form to this address. Instead, see Where To File, later.

Where To File

IF the form is . . .

AND the settler is (or was at death) . . .

THEN file Form 7004 at:

708,

706-GS(T),

706-GS(D)

A resident U.S. citizen, resident alien,

nonresident U.S. citizen, or alien

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0019

IF the form is . . .

AND your principal business, office, or agency

is located in . . .

THEN file Form 7004 at:

Connecticut, Delaware, District of Columbia,

Georgia, Illinois, Indiana, Kentucky, Maine,

Maryland, Massachusetts, Michigan, New

Hampshire, New Jersey, New York, North Carolina,

Ohio, Pennsylvania, Rhode Island, South Carolina,

Tennessee, Vermont, Virginia, West Virginia,

Wisconsin

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0019

Alabama, Alaska, Arizona, Arkansas, California,

Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,

Louisiana, Minnesota, Mississippi, Missouri,

Montana, Nebraska, Nevada, New Mexico, North

Dakota, Oklahoma, Oregon, South Dakota, Texas,

Utah, Washington, Wyoming

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0045

A foreign country or U.S. territory

Internal Revenue Service

P.O. Box 409101, Ogden, UT 84409

1041-QFT,

8725, 8831,

8876, 8924, 8928

Any location

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0019

1042, 1120-F,

1120-FSC,

3520-A, 8804

Any location

1041, 1120-H

1066, 1120-C,

1120-PC

1041-N, 1120-POL,

1120-L, 1120-ND,

1120-SF

1065, 1120, 1120-REIT,

1120-RIC, 1120-S, 8612,

8613

1065, 1120, 1120-L,

1120-ND, 1120-REIT,

1120-RIC, 1120-S,

1120-SF, 8612, 8613

Internal Revenue Service

P.O. Box 409101, Ogden, UT 84409

The United States

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0045

A foreign country or U.S. territory

Internal Revenue Service

P.O. Box 409101, Ogden, UT 84409

Any location

Department of the Treasury

Internal Revenue Service

Ogden, UT 84409-0045

Connecticut, Delaware, District of Columbia,

Georgia, Illinois, Indiana, Kentucky Maine, Maryland,

Massachusetts, Michigan, New Hampshire, New

Jersey, New York, North Carolina, Ohio,

Pennsylvania, Rhode Island, South Carolina,

Tennessee, Vermont, Virginia, West Virginia,

Wisconsin

Alabama, Alaska, Arizona, Arkansas, California,

Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,

Louisiana, Minnesota, Mississippi, Missouri,

Montana, Nebraska, Nevada, New Mexico, North

Dakota, Oklahoma, Oregon, South Dakota, Texas,

Utah, Washington, Wyoming

A foreign country or U.S. territory

And the total assets at

the end of the tax year

are,

Less than $10 million

$10 million or more

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0019

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0045

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0045

Internal Revenue Service

P.O. Box 409101, Ogden, UT 84409

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