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For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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.

 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 Form 2848, Power of Attorney and Declaration of Representative (POA). The POA should be sent separately and not with the 7004.
  • Early filed returns (filed before end of tax period)
  • 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.