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Department of the Treasury
Internal Revenue Service
Instructions for Form 7004
(Rev. December 2018)
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. 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
Future Developments extension is disallowed. Properly filing Form 7004 will
For the latest information about developments related to Form automatically give you the maximum extension allowed from the
7004 and its instructions, such as legislation enacted after they due date of your return to file the return.
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
filers of Form 1041 and for C corporations with tax years ending
What’s New June 30. An estate (other than a bankruptcy estate) and a trust
Address changes for filing Form 7004. The address for filing filing Form 1041 are eligible for an automatic 5 / -month 1 2
Form 7004 has changed for some entities. See Where To File, extension of time to file. C corporations with tax years ending
later. June 30 are eligible for an automatic 7-month extension of time
to file (6-month extension if filing Form 1120-POL). See the
instructions for Part II, lines 2 and 4, for exceptions for foreign
General Instructions 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
Use Form 7004 to request an automatic extension of time to file its due date.
certain business income tax, information, and other returns. The
extension will be granted if you complete Form 7004 properly, Note. A corporation with a short tax year ending anytime in
make a proper estimate of the tax (if applicable), file Form 7004 June is treated as if the short tax year ended on June 30.
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
Exceptions. See the instructions for Part II, line 2, for foreign increase amounts from 50 to 99 cents to the next dollar (for
corporations with no office or place of business in the United example, $1.39 becomes $1 and $2.50 becomes $3). If two or
States. See the instructions for Part II, line 4, for foreign and more amounts must be added to figure the amount to enter on a
certain domestic corporations and for certain partnerships. line, include cents when adding the amounts and round off only
the total.
How and Where To File
Form 7004 can be filed electronically for most returns. However, Payment of Tax
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
CAUTION extension is granted. This may result in a penalty notice.
amounts of $100,000,000 ($100 million) or more. If you are
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
out for an amount less than $100 million. The $100 million or
No Blanket Requests 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
only to the specific return identified on Part I, line 1. For Penalty for late filing of return. Generally, a penalty is
consolidated group returns, see the instructions for Part II, line 3. charged if a return is filed after the due date (including
extensions) unless you can show reasonable cause for not filing
on time.
Dec 04, 2018 Cat. No. 51607V