Instructions For Form 7004 (Rev. December 2017) I7004
User Manual: i7004
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Instructions for Form 7004
(Rev. December 2017)
Application for Automatic Extension of Time To File Certain Business Income Tax,
Information, and Other Returns
Department of the Treasury
Internal Revenue Service
Section references are to the Internal Revenue Code unless
otherwise noted.
Future Developments
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
Form revisions. Form 7004 has been simplified and now
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
time to file. Filers requesting an extension will enter (in the box
located at the top of Part I) the form code for the return for which
the extension is requested. Part II includes questions for all filers.
Address changes for filing Form 7004. The address for filing
Form 7004 has changed for some entities located in Georgia,
Illinois, Kentucky, Michigan, Tennessee, and Wisconsin. See
Where To File, later.
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 to 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 dates of the returns 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,
visit IRS.gov/efile7004.
If you do not file electronically, file Form 7004 with the Internal
Revenue Service Center at the applicable address for your
return as shown in Where To File, later in the instructions.
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.
Signature. No signature is required on this form.
CAUTION
!
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 512-month
extension of time to file. C corporations with tax years ending
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
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.
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
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 line 8.
No checks of $100 million or more accepted. The IRS
cannot accept a single check (including a cashier’s check) for
amounts of $100,000,000 ($100 million) or more. If you are
sending $100 million or more by check, you will need to spread
the payments over two or more checks with each check made
out for an amount less than $100 million. The $100 million or
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more amount limit does not apply to other methods of payments
(such as electronic payments).
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 12 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, 1065-B, and 1066. A penalty may be assessed
against the partnership or 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, 1065-B, or 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 the identifying number is
incorrect, you will not have a valid extension. Enter the
applicable employer identification number (EIN) or social
security number.
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 entity's address is outside the United States or its
possessions or 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 your 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 TIN 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 taxable 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.
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 (as described below) are entitled to an automatic
extension of time to file and pay under Regulations section
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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 possessions 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
If you do not use a calendar year, complete the lines showing the
beginning and ending dates for the tax year.
Line 5b
Check the applicable box on line 5b for the reason for the short
tax year.
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, Application To Adopt, Change, or Retain a Tax
Year, and Pub. 538, Accounting 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 to make all
federal tax deposits, including deposits for corporate income
taxes. Generally, electronic funds transfers are made using the
Electronic Federal Tax Payment System (EFTPS). To get more
information about EFTPS or to enroll in EFTPS, visit
www.eftps.gov or call 1-800-555-4477.
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.
If you file Form 7004 electronically, you can pay by Electronic
Funds Withdrawal (EFW). See Form 8878-A, IRS e-file
Electronic Funds Withdrawal Authorization for Form 7004. 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, Extension of Time for Payment of Taxes by a Corporation
Expecting a Net Operating Loss Carryback, is filed with Form
7004.
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.
A trust (Form 1041), electing large partnership (Form
1065-B), 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 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 Internal
Revenue Service 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 United States possessions
and commonwealths for use in administering their tax laws. We
may also disclose this 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 taxapyers who file this form is shown below.
The estimated average time is:
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Recordkeeping ........................ 3 hr., 35 min.
Learning about the law or the form ............ 1 hr., 3 min.
Preparing the form ...................... 2 hr., 6 min.
Copying, assembling, and sending the form to the
IRS ................................ 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,
below.
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Where To File
IF the form is . . . AND the settler is (or was at death) . . . THEN file Form 7004 at:
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 Center,
Cincinnati, OH 45999-0045, or for private delivery service:
201 W. Rivercenter Blvd., Covington, KY 41011-1424
IF the form is . . . AND your principal business, office, or agency is
located in . . . THEN file Form 7004 at:
Connecticut, Delaware, District of Columbia, Florida,
Indiana, Maine, Maryland, Massachusetts, New
Hampshire, New Jersey, New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, South Carolina, Vermont,
Virginia, West Virginia
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999-0045
1041, 1120-H
Georgia, Illinois, Kentucky, Michigan, Tennessee,
Wisconsin
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0019
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
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 Center
Ogden, UT 84201-0045
A foreign country or U.S. possession Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409
1041-QFT,
8725, 8831,
8876, 8924, 8928
Any location
Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999-0045
1042, 1120-F,
1120-FSC,
3520-A, 8804
Any location
Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409
1066, 1120-C,
1120-PC
The United States
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
A foreign country or U.S. possession Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409
1041-N, 1065-B, 1120-POL Any location
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84409-0045
1065, 1120,
1120-RIC, 1120S
Connecticut, Delaware, District of Columbia, Florida,
Indiana, Maine, Maryland, Massachusetts, New
Hampshire, New Jersey, New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, South Carolina, Vermont,
Virginia, West Virginia
And the total assets at the
end of the tax year are:
Less than $10 million Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999-0045
$10 million or more
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
Georgia, Illinois, Kentucky, Michigan, Tennessee,
Wisconsin
And the total assets at the
end of the tax year are:
Less than $10 million
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0019
$10 million or more
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
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 Center
Ogden, UT 84201-0045
A foreign country or U.S. possession Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409
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IF the form is . . . AND your principal business, office, or agency is
located in . . . THEN file Form 7004 at:
1120-L, 1120-ND,
1120-REIT,
1120-SF, 8612, 8613
Connecticut, Delaware, District of Columbia, Florida,
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 Center
Cincinnati, OH 45999-0045
$10 million or more
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
Alabama, Alaska, Arizona, Arkansas, California, Colorado,
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 Center
Ogden, UT 84201-0045
A foreign country or U.S. possession Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409
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