Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

• Legal Form Number: 7004
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

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Instructions for Form 7004

(Rev. December 2018)

Application for Automatic Extension of Time To File Certain Business Income Tax,

Information, and Other Returns

Department of the Treasury

Internal Revenue Service

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

Address changes for filing Form 7004. The address for filing

Form 7004 has changed for some entities. See Where To File,

later.

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 dates of the returns 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,

visit 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.

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.

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.

CAUTION

!

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 are eligible for an automatic 7-month extension of time

to file (6-month extension if filing Form 1120-POL). 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

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 line 8.

No checks of $100 million or more accepted. The IRS

cannot accept a single check (including a cashier’s check) for

amounts of $100,000,000 ($100 million) or more. If you are

sending $100 million or more by check, you will need to spread

the payments over two or more checks with each check made

out for an amount less than $100 million. The $100 million or

more amount limit does not apply to other methods of payments

(such as electronic payments).

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.

CAUTION

!

Dec 04, 2018 Cat. No. 51607V