What is Form 7004?
Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax Information, and Other Returns, is an Internal Revenue Service (IRS) tax form that some types of businesses need to file to request an automatic extension of time to file certain business income tax, information, and other returns.
In general, businesses such as partnerships, multiple-member LLCs filing as partnerships, corporations, and S corporations use Form 7004. It grants businesses additional six months to file tax documents to the federal tax agency.
Take note that while filing Form 7004 grants your business additional months to file returns, it does not extend payment deadlines. In addition, the IRS must receive the form on or before the due date of the applicable tax return.
You may use Form 7004 to request a six-month automatic extension of time to file any of the following forms:
- Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions
- Form 706-GS(T), Generation-Skipping Transfer Tax Return for Terminations
- Form 1041 (bankruptcy estate only), U.S. Income Tax Return for Estates and Trusts
- Form 1041 (estate other than a bankruptcy estate), U.S. Income Tax Return for Estates and Trusts
- Form 1041 (trust), U.S. Income Tax Return for Estates and Trusts
- Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
- Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts
- Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Form 1065, U.S. Return of Partnership Income
- Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
- Form 1120, U.S. Corporation Income Tax Return
- Form 1120-C, U.S. Income Tax Return for Cooperative Associations
- Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
- Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
- Form 1120-H, U.S. Income Tax Return for Homeowners Associations
- Form 1120-L, U.S. Life Insurance Company Income tax Return
- Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
- Form 1120-ND (section 4951 taxes), Return for Nuclear Decommissioning Funds and Certain Related Persons
- Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
- Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
- Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
- Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
- Form 1120S, U.S. Income Tax Return for an S Corporation
- Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B)
- Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner
- Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
- Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies
- Form 8725, Excise Tax on Greenmail
- Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)
- Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests
- Form 8876, Excise Tax on Structured Settlement Factoring Transactions
- Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests
- Form 8928, Return of Certain Excise Taxes Under Chapter 43 of the Internal Revenue Code
How to fill out Form 7004?
Form 7004 is a single-page form that requires specific information. Make sure to answer all the items accurately and truthfully to avoid any problems with your application for an automatic extension of time to file your return.
Enter the name of your business. The business name you will enter in this item should match your name in the IRS database; otherwise, you will not have a valid extension.
Enter the Employer Identification Number (EIN) of your business or your Social Security Number (SSN).
Provide the full address of your business. Include the number, street, room or suite number, city, town, state, and ZIP code. If a foreign address, enter the city, province or state, and country.
Enter the appropriate form code in the boxes to determine the type of return for which you are applying for an extension.
The following are the form codes:
- Form 706-GS(D) — 01
- Form 706-GS(T) — 02
- Form 1041 (bankruptcy estate only) — 03
- Form 1041 (estate other than a bankruptcy estate) — 04
- Form 1041 (trust) — 05
- Form 1041-N — 06
- Form 1041-QFT — 07
- Form 1042 — 08
- Form 1065 — 09
- Form 1066 — 11
- Form 1120 — 12
- Form 1120-C — 34
- Form 1120-F — 15
- Form 1120-FSC — 16
- Form 1120-H — 17
- Form 1120-L — 18
- Form 1120-ND — 19
- Form 1120-ND (section 4951 taxes) — 20
- Form 1120-PC — 21
- Form 1120-POL — 22
- Form 1120-REIT — 23
- Form 1120-RIC — 24
- Form 1120S — 25
- Form 1120-SF — 26
- Form 3520-A — 27
- Form 8612 — 28
- Form 8613 — 29
- Form 8725 — 30
- Form 8804 — 31
- Form 8831 — 32
- Form 8876 — 33
- Form 8924 — 35
- Form 8928 — 36
Mark the box if the organization is a foreign corporation that does not have an office or place of business in the United States.
Mark the box if the organization is a corporation and is the common parent of a group that intends to file a consolidated return.
Mark the box if the organization is a corporation or partnership that qualifies under Regulations section 1.6081-5.
Enter the applicable dates. If you do not use a calendar year, complete the lines showing the
beginning and ending dates for the tax year.
If the tax year is less than 12 months, select the reason by marking the appropriate box. You may select “Initial return,” “Final return,” “Change in accounting period,” “Consolidated return to be filed,” “other.” For “other,” review the Instructions section of Form 7004 and attach your explanation.
Enter the tentative total tax. If you expect this amount to be zero, enter “0.”
Enter the total payments and refundable credits.
Enter the balance due. To compute for it, subtract Item 7 from Item 6.
Where to file Form 7004?
You can file Form 7004 electronically for most returns; however, it cannot be filed for Forms 8612, 8613, 8725, 8831, 8876, and 706-GS(D) by visiting IRS.gov/efile7004.
If you are not filing electronically, you may refer to the Where to File section of the Instructions of Form 7004 to know where to file, depending on the form and your location.