U. S. Business Income Tax Return

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.

your return as shown in Where To File, later in the
instructions.

Future Developments

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.

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
Paper Forms 708, 8924, and 8928 for tax year 2025.
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.
Electronic payments. The IRS recommends paying
electronically whenever possible. Go to IRS.gov/Pay to
see all your payment options. Also, see the instructions for
Part II, line 8.

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
Nov 25, 2025

Signature. No signature is required on this form.

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.

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

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.
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
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.

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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 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.
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
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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.

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 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 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

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

Check the applicable box on line 5b for the reason for the
short tax year.

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.

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

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

Line 5b

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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

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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 taxpayers 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.

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, later.

Where To File
IF the form is . . .

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

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

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

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