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Department of the Treasury
Internal Revenue Service
Instructions for Form 7004
(Rev. December 2017)
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. 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
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
7004 and its instructions, such as legislation enacted after they Extension Period
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
the forms for which Form 7004 is used to request an extension of Maximum extension period. The automatic extension period
time to file. Filers requesting an extension will enter (in the box for time to file is generally 6 months. Exceptions apply for certain
located at the top of Part I) the form code for the return for which filers of Form 1041 and for C corporations with tax years ending
the extension is requested. Part II includes questions for all filers. June 30. An estate (other than a bankruptcy estate) and a trust
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
partnerships with books and records outside of the United States
General Instructions and Puerto Rico. See the instructions for the applicable return for
its due date.
Purpose of Form
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,
make a proper estimate of the tax (if applicable), file Form 7004 Termination of extension period. The IRS may terminate the
by the due date of the return to which the extension is requested, automatic extension at any time by mailing a notice of
and pay any tax that is due. termination to the entity or person that requested the extension.
The notice will be mailed at least 10 days before the termination
Note. Do not use Form 7004 to request an automatic extension date given in the notice.
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
Generally, Form 7004 must be filed on or before the due date of schedules. If the entity does round to whole dollars, it must
the applicable tax return. The due dates of the returns can be round all amounts. To round, drop amounts under 50 cents and
found in the instructions for the applicable return. increase amounts from 50 to 99 cents to the next dollar (for
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 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, CAUTION!
visit IRS.gov/efile7004.
Generally, payment of any balance due on Part II, line 8, is
If you do not file electronically, file Form 7004 with the Internal required by the due date of the return for which this extension is
Revenue Service Center at the applicable address for your filed. See the instructions for line 8.
return as shown in Where To File, later in the instructions. No checks of $100 million or more accepted. The IRS
If you file Form 7004 on paper and file your tax return cannot accept a single check (including a cashier’s check) for
amounts of $100,000,000 ($100 million) or more. If you are
! electronically, your return may be processed before the
CAUTION extension is granted. This may result in a penalty notice. sending $100 million or more by check, you will need to spread
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