e-filing Form 7004 (Application for Automatic Extension to File Certain Business Income Tax, Information, and Other Returns)
Form 7004 can be e-filed through the Modernized e-File (MeF) platform. All the returns shown on Form 7004 are eligible for an automatic extension of time to file from the due date of the return. See Form 7004 instructions for exceptions pertaining to foreign corporations with no office or place of business in the United States, for foreign and certain domestic corporations and for certain partnerships.
The Form 7004 does not extend the time for payment of tax. Refer to the Form 7004 instructions for additional information on payment of tax and balance due.
For TY 2009 and TY 2010 Form 7004 cannot be e-filed for:
- Name change applications
- Reasonable cause for failing to pay timely
- Reasonable cause for failing to file application timely
- Requests for refunds
- Election to make installment payments for a portion of balance due amount
- Applications requesting extension due to change in accounting period unless prior approval has been applied for from IRS or certain conditions have been met. See Publication 538 (Accounting Periods and Methods) for further details.
- Applications with Net Operating Loss Carryback. Form 1138 should be sent separately and not with the 7004.
- Applications attaching a Power of Attorney (POA). The POA should be sent separately and not with the 7004.
- Early filed returns (filed before end of tax period)
- Any condition or requirement, not supported by software, which requires the submission of a paper document or form. Note: this does not apply to corporations or tax exempt organizations required to e-file under Treasury Directive 9363.
- Filing short period extension due to termination of 1120S status
- Extensions for the following forms:
o Form 706-GS(D) (Generation-Skipping Transfer Tax Return for Distributions)
o Form 8612 (Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts)
o Form 8613 (Return of Excise Tax on Undistributed Income of Regulated Investment Companies)
o Form 8725 (Excise Tax on Greenmail)
o Form 8831 (Excise Taxes on Excess Inclusions of REMIC Residual Interests)
o Form 8876 (Excise Tax on Structured Settlement Factoring Transactions)
DUE DATES FOR FORM 7004
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 and or in the return due date and extended due date tables.