Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

Instructions for Form 7004

Department of the Treasury
Internal Revenue Service

(Rev. November 2011)

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.

What’s New
Automatic 5-month extension allowed for certain estates.
An estate (other than a bankruptcy estate) that files an
application for an automatic extension of time to file Form 1041,
U.S. Income Tax Return for Estates and Trusts, after June 23,
2011, may be allowed an automatic 5-month extension of time
to file its return. An estate in bankruptcy proceedings may be
allowed an automatic 6-month extension of time to file its return.
See Form 7004. Also see Regulations section 1.6081-6.
Electronic funds transfer for tax deposits. Beginning
January 1, 2011, deposits of income tax must be made using
electronic funds transfer. Federal Tax Deposit Coupon, Forms
8109 and 8109-B can no longer be used. See the instructions
for line 8.
Future developments. The IRS has created a page on
IRS.gov for information about Form 7004 and its instructions, at
www.irs.gov/form 7004. Information about any future
developments affecting Form 7004 (such as legislation enacted
after we release it) will be posted on that page.

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 the form by
the due date of the return to which the Form 7004 applies, and
pay any tax that is due.
Automatic 5-month extension. All the returns shown in Part
I, line 1a of Form 7004 are eligible for an automatic 5-month
extension of time to file from the due date of the return.
Automatic 6-month extension. All the returns shown in Part
II, line 1b of Form 7004 are eligible for an automatic 6-month
extension of time to file from the due date of the return.
However, see lines 2 and the related instructions for
exceptions.

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 line 2 for foreign
corporations with no office or place of business in the United
States. See the instructions for line 4 for foreign and certain
domestic corporations and for certain partnerships.

Termination of Extension
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.

How and Where To File
Form 7004 can be filed electronically for most returns. For
details on electronic filing, visit www.irs.gov/efile. Click on e-file
for Tax Professionals. However, Form 7004 cannot be filed
Nov 28, 2011

electronically for Forms 8612, 8613, 8725, 8831, 8876, or
706-GS(D).
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 the table, Where To File, later in the
instructions.
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 line 1a or line 1b. For
consolidated group returns, see the instructions for line 3.

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Do not complete both Part I, line 1a and Part II, line 1b,
of this form.

CAUTION

Extension Period
The IRS will no longer be sending notifications that your
extension has been approved. We will notify you only if your
request for an extension is disallowed. Properly filing this form
will automatically give you the maximum extension allowed from
the due date of your return to file the return (except as noted
below in the instructions for lines 2 and 4 with regard to foreign
corporations, certain domestic corporations, and certain
partnerships with their books and records outside of the United
States and Puerto Rico). See the instructions for the applicable
return for its due date.

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 for payment of tax.
Generally, payment of any balance due on line 8 of Form 7004
is required by the due date of the return for which this extension
is filed. See the instructions for 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 1/2 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 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.

Note. This is applicable to corporations only.
Only the common parent of a consolidated group can
request an extension of time to file the group’s consolidated
return.

Forms 1065, 1065-B, and 1066. A penalty may be assessed
against the partnership or 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, unless the entity
can show reasonable cause for not filing on time. See the
Instructions for Forms 1065, 1065-B, or 1066 for more
information.

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 1/2 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 TIN with 1/2 inch between the
columns. There should be two blank lines between listed
affiliates.

Reasonable cause. If you receive a notice about penalty and
interest 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.

Generally, all members of a consolidated group must use the
same taxable 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.

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 the identifying number is
incorrect, you will not have a valid extension. Enter the
applicable employer identification number (EIN) or social
security number.

!

CAUTION

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.

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.

If the entity’s address is outside the United States or its
possessions or territories, enter in the space for “city or 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.

Part III All Filers Must Complete This Part
Line 4. Corporations or Certain Partnerships
That Qualify Under Regulations Section 1.6081-5

If your mailing address has changed since you filed your last
return, use Form 8822, Change of Address, or Form 8822-B,
Change of Address — Business, to notify the IRS of the change.
A new address shown on Form 7004 will not update your
record.

Exceptions for foreign and certain domestic corporations.
Certain foreign and domestic corporations (as described below)
are entitled to a 3-month 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 3-month 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.

Part I Automatic 5-Month Extension
Line 1a
If you are applying for an automatic 5-month extension, enter
the appropriate Form Code in the boxes on line 1a to indicate
the type of return for which you are requesting an extension.
Enter only one Form Code. If you make a Form Code entry on
line 1a, do not make a Form Code entry on line 1b.

This includes:

• 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 possessions of the United States.

Part II Automatic 6-Month Extension
Line 1b

Attach a statement to the corporation’s tax return stating the
corporation qualifies for the extension to file and pay. If the
corporation is unable to file its return within the 3-month
extension, check box 4 on Form 7004 to request an additional
3-month extension.

If you are applying for an automatic 6-month extension, enter
the appropriate Form Code in the boxes on line 1b to indicate
the type of return for which you are requesting an extension.
Enter only one Form Code. If you make a Form Code entry on
line 1b, do not make a Form Code entry on line 1a.

Exceptions for certain partnerships. Partnerships that keep
their records and books outside the United States and Puerto
Rico are entitled to a 2-month extension of time to file and pay,
if applicable.

Note. If an association is electing to file Form 1120-H, U.S.
Income Tax Return for Homeowners Associations, it should file
for the extension on Form 7004 using the original form type
assigned to the entity. See the Instructions for Form 1120-H.

You do not need to file Form 7004 if the partnership is taking
the 2-month extension of time to file and pay. Attach a
statement to the partnership’s tax return stating that the
partnership qualifies for the extension of time to file and pay. If
the partnership is unable to file its return within the 2-month
period, check box 4 on Form 7004 to request an additional
extension (3 months for partnerships filing Form 1065, and 4
months for partnerships filing Form 1065-B).

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 should 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 the
automatic 6-month extension.

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Line 5a

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 tax year beginning and ending dates.

Line 5b

If you are requesting an extension of time to file Form 1042,
see the deposit rules in the instructions for the form to
determine how payment must be made.

Check the applicable box for the reason for the short tax year. 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, Application To Adopt, Change, or Retain a Tax
Year, and Pub. 538, Accounting Periods and Methods.

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), and 6081 require you to provide the information
requested on this form. Section 6109 requires you to provide
the requested taxpayer identification numbers. Failure to
provide the information may delay or prevent processing your
application; providing any false information may subject you to
penalties.

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

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.

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.
Beginning January 1, 2011, most entities must use electronic
funds transfer to make all federal tax deposits, including
deposits for corporate income taxes. Forms 8109 and 8109-B,
Federal Tax Deposit Coupon, can no longer be used.
Generally, electronic funds transfers are made using the
Electronic Federal Tax Payment System (EFTPS). To get more
information about EFTPS or to enroll in EFTPS, visit www.eftps.
gov or call 1-800-555-4477.
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.
If you file Form 7004 electronically, you can pay by
Electronic Funds Withdrawal (EFW). See Form 8878-A, IRS
e-file Electronic Funds Withdrawal Authorization for Form 7004.
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, Extension of Time for Payment of
Taxes by a Corporation Expecting a Net Operating Loss
Carryback, is filed with Form 7004.
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.
A trust (Form 1041), electing large partnership (Form
1065-B), or REMIC (Form 1066) will be granted an extension

However, section 6103 allows or requires the Internal
Revenue Service 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 United States possessions
and commonwealths for use in administering their tax laws. We
may also disclose this 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 average
time is:
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 hr., 21
min.
Learning about the law or the form . . . . . . . . . . . . . 1 hr., 3 min.
Preparing the form . . . . . . . . . . . . . . . . . . . . . . . . . 2 hr., 6 min.
Copying, assembling, and sending the form to the IRS
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 write to the Internal
Revenue Service, Tax Products Coordinating Committee, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send the tax form to this address. Instead, see Where To File,
on the next page.

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Where To File
IF the form is . . .

AND the settler is (or was at death) . . .

THEN file Form 7004 at:

706-GS(D) &
706-GS(T)

A resident U.S. citizen, resident alien,
nonresident U.S. citizen, or alien

Department of the Treasury, Internal Revenue Service Center,
Cincinnati, OH 45999-0045, or for private delivery service: 201
W. Rivercenter Blvd., Covington, KY 41011-1424

IF the form is . . .

AND your principal business, office, or agency is
located in . . .

THEN file Form 7004 at:

1041, 1120-H

Connecticut, Delaware, District of Columbia, Georgia,
Illinois, Indiana, Kentucky, Maine, Maryland,
Massachusetts, Michigan, New Hampshire, New
Department of the Treasury
Jersey, New York, North Carolina, Ohio,
Internal Revenue Service Center
Pennsylvania, Rhode Island, South Carolina,
Cincinnati, OH 45999-0045
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

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045

A foreign country or U.S. possession

Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409

1041-QFT,
8725, 8831,
8876, 8924, 8928

Any location

Department of the Treasury
Internal Revenue Service Center
Cincinnati, OH 45999-0045

1042, 1120-F,
1120-FSC,
3520-A, 8804

Any location

1066, 1120-C,
1120-PC

1041-N, 1065-B,
1120-POL

Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409

The United States

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045

A foreign country or U.S. possession

Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409

Any location

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84409-0045

Connecticut, Delaware, District of Columbia, Georgia, And the total assets at the Department of the Treasury
Illinois, Indiana, Kentucky, Maine, Maryland,
end of the tax year are:
Internal Revenue Service Center
Massachusetts, Michigan, New Hampshire, New
Less than $10 million
Cincinnati, OH 45999-0045
Jersey, New York, North Carolina, Ohio,
Pennsylvania, Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
1065, 1120,
1120-L, 1120-ND,
1120-REIT,
1120-RIC, 1120S,
1120-SF, 8612, 8613

$10 million or more
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. possession

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0045
Internal Revenue Service Center
P.O. Box 409101, Ogden, UT 84409

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