IRS Tax Form 7004 is the Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns.
IRS Form 7004 is a tax extension application for businesses, corporations, partnerships, and certain trusts. This tax form has three parts ― depending on the type of tax extension being requested, the entity must complete Part I or Part II, and everyone must complete Part III.
If you are not able to file your business income tax return by the original due date, you can request a tax extension by mailing Form 7004 to the appropriate address (see Instructions for IRS Form 7004) or you can e-file Form 7004 online.
Applying for a business tax extension will extend your filing deadline for the following business tax returns: Tax Form 706-GS(D), Tax Form 706-GS(T), Tax Form 1041 (estate other than a bankruptcy estate), Tax Form 1041 (trust), Tax Form 1041 (bankruptcy estate only), Tax Form 1041-N, Tax Form 1041-QFT, Tax Form 1042, Tax Form 1065, Tax Form 1065-B, Tax Form 1066, Tax Form 1120, Tax Form 1120-C, Tax Form 1120-F, Tax Form 1120-FSC, Tax Form 1120-H, Tax Form 1120-L, Tax Form 1120-ND, Tax Form 1120-ND (section 4951 taxes), Tax Form 1120-PC, Tax Form 1120-POL, Tax Form 1120-REIT, Tax Form 1120-RIC, Tax Form 1120S, Tax Form 1120-SF, Tax Form 3520-A, Tax Form 8612, Tax Form 8613, Tax Form 8725, Tax Form 8804, Tax Form 8831, Tax Form 8876, Tax Form 8924, and Tax Form 8928.
Note that you cannot e-file your tax extension request for certain tax forms ― including Form 8612, 8613, 8725, 8831, 8876, or 706-GS(D). To secure an extension for these forms, you must mail a paper tax extension request (Form 7004) to the IRS.
It’s also important to remember that Tax Form 7004 does not extend the time for payment of any tax due, only the time for filing a return. An entity must estimate the amount of tax it will owe — and can pay none, all, or part of its estimated income tax due via EFW (electronic funds withdrawal) through FileLater's online Business Tax Extension system.
If you chose to e-file Tax Form 7004 through the FileLater system and your request is rejected for any reason, you may make corrections and resubmit your tax extension at no extra charge.
FileLater supports taxpayers who are out of the country and have foreign addresses. However, there are exceptions pertaining to foreign corporations with no office or place of business within the United States, as well as certain domestic corporations and certain partnerships.