Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

Instructions for Form 7004
(Rev. December 2025)

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.

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

Electronic payments. The IRS recommends paying
electronically whenever possible. Options to pay electronically
include using your bank account with Direct Pay, your debit or
credit card, your digital wallet, or your IRS Online account. Go to
IRS.gov/Pay to see all your payment options. Also, see the
instructions for Part II, line 8.
For information about making an EFT through your IRS
business tax account, go to IRS.gov/BusinessAccount.

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 for 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 date of the return 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,
go to 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.
Caution: 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.
Aug 20, 2025

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 51/2-month extension of
time to file.
• C corporations with tax years ending June 30 and beginning
before January 1, 2026, are eligible for an automatic 7-month
extension of time to file (6-month extension if filing Form
1120-POL). For tax years beginning in 2026, the automatic
extension period is 6 months.
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

Caution: 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 Part II, line 8.

Instructions for Form 7004 (Rev. 12-2025) Catalog Number 51607V
Department of the Treasury Internal Revenue Service www.irs.gov

DRAFT

DRAFT

Use a paper Form 7004 for tax year 2025 to request an
extension of time to file for Forms 708, 8924, and 8928.
Electronic filing of these forms will start in tax year 2026.

Signature. No signature is required on this form.

TREASURY/IRS AND OMB USE ONLY DRAFT
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.

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.

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.

Part II—All Filers Must Complete This
Part

Forms 1065 and 1066. A penalty may be assessed against the
partnership or real estate mortgage investment conduit (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 and 1066 for more information.

Line 2

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 your
applicable employer identification number (EIN) or social
security number (SSN).
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 entitys address is outside the United States or its
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 the entity’s 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.

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 EIN 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 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.
Caution: 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 are entitled to an automatic extension of time to file
and pay under Regulations section 1.6081-5. These entities do
not need to file Form 7004 to take this automatic extension and
2

DRAFT

DRAFT

Penalty for late payment of tax. Generally, a penalty of 1/2 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.

Part I—Automatic Extension for
Certain Business Income Tax,
Information, and Other Returns

TREASURY/IRS AND OMB USE ONLY DRAFT
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 territories 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

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; 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 (EFT) to
make all federal tax deposits, including deposits for corporate
income taxes. Generally, EFTs are made using the Electronic
Federal Tax Payment System (EFTPS). To get more information
about EFTPS or to enroll in EFTPS, go to EFTPS.gov or call
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. See the
instructions for the entity’s tax return.

For more information on how to make payments and
additional payment methods, go to IRS.gov/Pay.
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 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) 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 IRS 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 U.S. territories 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:
Recordkeeping . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . .
Preparing the form . . . . . . . . . . . . . . . . . . .
Copying, assembling, and sending the form to the
IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . .

3 hr., 35 min.
1 hr., 3 min.
2 hr., 6 min.

. . .

16 min.

. . .
. . .

3

DRAFT

DRAFT

If you do not use a calendar year, complete the lines showing the
beginning and ending dates for the tax year.

If you file Form 7004 electronically, you can pay by Electronic
Funds Withdrawal (EFW). See Form 8878-A.

TREASURY/IRS AND OMB USE ONLY DRAFT
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send the tax form to this address. Instead, see Where To File
below.

DRAFT

DRAFT

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

4

TREASURY/IRS AND OMB USE ONLY DRAFT
Where To File
AND the settler is (or was at death) . . .

THEN file Form 7004 at:

708,
706-GS(T),
706-GS(D)

A resident U.S. citizen, resident alien,
nonresident U.S. citizen, or alien

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0019

IF the form is . . .

AND your principal business, office, or agency
is located in . . .

THEN file Form 7004 at:

Connecticut, Delaware, District of Columbia,
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

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0019

Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, 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
Ogden, UT 84201-0045

A foreign country or U.S. territory

Internal Revenue Service
P.O. Box 409101, Ogden, UT 84409

1041-QFT,
8725, 8831,
8876, 8924, 8928

Any location

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0019

1042, 1120-F,
1120-FSC,
3520-A, 8804

Any location

DRAFT

1041, 1120-H

1066, 1120-C,
1120-PC

1041-N, 1120-POL,
1120-L, 1120-ND,
1120-SF

1065, 1120, 1120-REIT,
1120-RIC, 1120-S, 8612,
8613

1065, 1120, 1120-L,
1120-ND, 1120-REIT,
1120-RIC, 1120-S,
1120-SF, 8612, 8613

Internal Revenue Service
P.O. Box 409101, Ogden, UT 84409

The United States

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045

A foreign country or U.S. territory

Internal Revenue Service
P.O. Box 409101, Ogden, UT 84409

Any location

Department of the Treasury
Internal Revenue Service
Ogden, UT 84409-0045

Connecticut, Delaware, District of Columbia,
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
Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi, Missouri,
Montana, Nebraska, Nevada, New Mexico, North
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
A foreign country or U.S. territory

DRAFT

IF the form is . . .

And the total assets at
the end of the tax year
are,
Less than $10 million
$10 million or more

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0019
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045
Internal Revenue Service
P.O. Box 409101, Ogden, UT 84409

5