IRS Form 7004

Form 7004: Extension for Business Income Tax Returns

A plain-English guide to IRS Form 7004 — what it's for, who files it, when it's due, and how to complete it.

Form number7004
Official nameExtension for Business Income Tax Returns
CategoryBusiness
Typically dueThe return's original due date
Official IRS Form 7004 (PDF)

What is Form 7004?

Form 7004 requests an automatic extension of time to file many business returns — including the 1120, 1120-S and 1065. Like the individual extension, it doesn't extend time to pay.

7004 is the business world's extension request, covering the 1120, 1120-S, 1065, and more. You pick a form code for whichever return you're extending, and the length of the extension depends on the return type. As with individuals, it buys filing time, not payment time.

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Who files it

Corporations, S corporations and partnerships that need more time to file.

When it's due

Form 7004 is generally due The return's original due date. Deadlines can move for weekends and holidays, so confirm the exact date for the current year on IRS.gov.

Key lines and parts

Here's what you'll actually fill in on Form 7004:

  • Form code for the return being extended
  • Tentative total tax
  • Payments and credits
  • Balance due

How to file

File by the entity's original deadline and pay any tax due. The extension length depends on the return type.

Common mistakes & penalties

Partnerships and S corps owe no entity-level income tax, but they still face steep late-filing penalties that stack per owner per month. File the 7004 on time even when there's no tax due — the penalty for a late informational return alone can run into the thousands.
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Frequently asked questions

What is IRS Form 7004?

Form 7004 requests an automatic extension of time to file many business returns — including the 1120, 1120-S and 1065. Like the individual extension, it doesn't extend time to pay.

Who has to file Form 7004?

Corporations, S corporations and partnerships that need more time to file.

When is Form 7004 due?

Form 7004 is generally due The return's original due date. Always confirm the current year's date on IRS.gov, since deadlines shift for weekends and holidays.

What's the most common mistake with Form 7004?

Partnerships and S corps owe no entity-level income tax, but they still face steep late-filing penalties that stack per owner per month. File the 7004 on time even when there's no tax due — the penalty for a late informational return alone can run into the thousands.