IRS Tax Form 7004 is the Application for
Automatic Extension of Time to File Certain Business Income Tax, Information,
and Other Returns. For tax years beginning from 2018, the extensions of time to
file tax returns for partnerships, certain corporations, and trusts and estates
(other than bankruptcy estates) have changed.
Form 7004 and the related instructions have been modified to reflect the
changes effective for the tax year 2018.
Form 7004 is the form used to file for an automatic extension of time to file your
business tax return for a partnership, a multiple member LLC filing as a partnership,
a corporation, or s-corporation, who are not able to file by the original due date.
You need to send in a request for this automatic tax extension well within the due
date. Try electronic filing for faster processing of your request and to get a quick
Note: You cannot e-file your tax extension request for certain tax forms
― including Form 8612, 8613, 8725, 8831, 8876, or 706-GS(D). To get an extension
for these forms, you must mail a paper tax extension request (Form 7004) to the
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.
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 5 1/2-month extension of time to file. 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).
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.
Automatic 6-month extension time to file or additional 3- month (not automatic)
extension for the following forms can be requested by filing form 8868