An important note: depending on the type of extension you are looking to file, you may need to submit additional forms. We highly recommend speaking with a CPA before filing for an extension.
What is Form 7004?
Form 7004, titled the Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns, is used by businesses to that need more time to finish and file taxes and certain forms. This form requests an automatic 6 month extension for filing business income tax paperwork and additional information.
From the IRS:
Use Form 7004 to request an automatic 6-month extension of time to file certain business income tax, information, and other returns.
Are There Any Exceptions?
Yes. There are exceptions pertaining to foreign corporations that do not have an office or business located in the United States, as well as for foreign corporations, and certain domestic corporations and partnerships.
Does Form 7004 Extend My Payment Window?
No. Form 7004 will grant you an extension for filing your taxes, but not for payment. Your payment will still be due on the tax deadline.
Where Can I Download the Most Up-To-Date Form 7004?
To view the current revised version and instructions, visit the IRS About Form 7004 Page.
What is the Due Date for Form 7004?
The due date is the same due date of the tax return, and can depend on the type of extension you need. For the most up-to-date due dates, see the links listed under Due Dates for Form 7004.
Can I E-File Form 7004?
Yes. However, there are a few items Form 7004 cannot be e-filed for:
- Name change
- Refund Request
- Reasonable cause for failing to pay on time
- Reasonable cause for failing to file ontime
- Installment payment for a portion of the amont due
- Extension requests due to change in accounting periods
- Applications with net operating loss carryback
- Early filed returns
- Termination of 1120-S status
- Extensions for Forms 706-GS(D), 8612, 8613, 8725, 8831, 8876
You can e-file through the MeF (Modernized e-File Platform).
Where Do I Mail Form 7004?
If you need to mail Form 7004, you will need to confirm the related form and your principal office in order to determine where to file.
Note: The below information is up to date at time of this publication. Please confirm the below information with the IRS’s most up to date mailing information here: Where to File Form 7004.
| Form | Principal Business Office or Agency Location | Where to File |
| 706-GS(D) 706-GS(T) | 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 |
| 1041 1120-H | 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 |
| 1041 1120-H | 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 |
| 1041 1120-H | A foreign country or U.S. possession | 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 | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1066 1120-C 1120-PC | The United States | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1066 1120-C 1120-PC | A foreign country or U.S. possession | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| 1041-N 1120-POL 1120-L 1120-ND 1120-SF | Any location | Department of the Treasury Internal Revenue Service Ogden, UT 84409-0045 |
| 1065 1120 1120-REIT 1120-RIC 1120-S 8612 8613 | 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 | And the total assets at the end of the tax year are: Less than $10 million: Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0019; $10 million or more: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| 1065 1120 1120-REIT 1120-RIC 1120-S 8612 8613 | 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 |
| 1065 1120 1120-L 1120-ND 1120-REIT 1120-RIC 1120-S 1120-SF 8612 8613 | A foreign country or U.S. possession | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
| Form not listed? Look here |
