IRS Form 7004 Instructions for
2025 Tax Year

Step-by-Step Instructions to Complete Form 7004

IRS Form 7004 has two parts:

• Part-I: Automatic Extension for Certain Business Income Tax, Information, and
  Other Returns.
• Part-II: All Filers Must Complete This Part

Part-I: Automatic Extension for Certain Business Income Tax, Information, and
Other Returns.

• Line 1: Enter the appropriate form code in the boxes on Line 1 to indicate the type of return for which you are requesting an extension.

  For example:

  • If you are filing an extension for Form 1120, enter Code 12.
  • If you are filing an extension for Form 1120-S, enter Code 25.

  Note: If you are a trustee required to file Form 1041-A, you must file Form 8868 instead of Form 7004 to request an extension.

  

Part-II: All Filers Must Complete This Part

• Line 2: Check the box if your business has an office or place of business outside the United States and you are requesting an extension to file the income tax return.
  

• Line 3: Check the box if you are the common parent or authorized agent of a consolidated group requesting an extension to file the group’s consolidated return.

  If “Yes,” attach a statement that includes the name, address, and Employer Identification Number (EIN) of each group member.

• Line 4: Certain foreign and domestic corporations and partnerships qualify for an automatic extension of time to file and pay under Regulations Section 1.6081-5. Check this box if your business qualifies under this regulation.

  Regulations Section 1.6081-5:

  Regulations Section 1.6081-5 provides an automatic extension of time for filing tax returns and paying any tax due for certain entities and individuals. It grants an extension until the 15th day of the sixth month following the end of the taxable year for:

  • Partnerships that keep records outside the U.S. and Puerto Rico.
  • Domestic corporations that conduct business and keep records outside the U.S. and Puerto Rico.
  • Foreign corporations with an office or place of business in the U.S.
  • Domestic corporations whose principal income comes from U.S. possessions.
  • U.S. citizens or residents whose tax homes and residences are outside the U.S. and Puerto Rico.
  • U.S. citizens and military or naval service residents stationed outside the U.S. and Puerto Rico.
• Line 5a: If your business does not operate on a calendar tax year, enter the beginning and ending dates of your tax year.

• Line 5b: If your business has a short tax year, check the applicable box on Line 5b to indicate the reason.

  If you check “Change in accounting period,” you must have applied for IRS approval to change your tax year unless you meet certain exceptions. Refer to Form 1128 and Publication 538 (Accounting Periods and Methods) for more information.

  If none of the listed reasons apply, check “Other” and attach a statement explaining the reason for the short tax year.

• Line 6: Enter the total tax you expect to owe for the tax year, including any nonrefundable credits.
• Line 7: Enter the total payments and refundable credits.
• Line 8: Enter the total balance due to the IRS for the tax year. Please note that Extension Form 7004 does not extend the time to pay tax.

Deadline to File Form 7004 for the 2025
Tax Year

Generally, the deadline to file Form 7004 is the same as the original due date of the tax return for which you are requesting an extension.

For example, if you are an S corporation requesting an extension for Form 1120-S, the deadline to file Form 7004 is March 16, 2026.

How to File Form 7004?

Form 7004 can be filed either by paper or electronically. However, the IRS strongly encourages businesses to e-file for faster processing and improved accuracy.

If you choose to file by paper, complete the form carefully and mail it to the appropriate IRS address listed in the official instructions.

Click here to check out the correct mailing address for the respective forms.

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Steps to E-File Form 7004 with ExpressExtension:

• Enter your business information.
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• Provide your tax payment details.
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