E-File Form 7004

The IRS Form 7004 tax extension is titled “Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns”. For these returns, the requirements for a signature and an explanation of the need for an extension of time to file have also been removed. No notification will be sent that an extension has been approved. Notification will only be sent if the request for an extension is not allowed.

Only one extension form will need to be filed on or before the due date of the appropriate form. A separate Efile Form 7004 tax extension will need to be filed for each return.


General Instructions:


Purpose of Form 7004

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 for Partnerships

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.

Automatic 6-month extension for Corporations

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.
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.