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 2016, 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 2016.
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 estate and trust returns are eligible for an
automatic 5-1/2 month extension of time to file from the due date of the
return. These are the form codes listed under
Automatic Extension of time for Certain Estates and Trusts in Part II.
The returns listed in Part l (Automatic Extension for C Corporations with Tax Years
Ending December 31) and Part lll (Automatic Extension for Entities Not Using Part
I, II, or IV) are eligible for an automatic 6-month extension of time to file the
return from the due date of the return. However, Form 1120-POL listed in Part lV
is only eligible for 6-month extension of time to file the return from the due date
of the return, the instructions for Part V, lines 2 (If the organization is a foreign
corporation that does not have an office or place of business in the United States)
and 4 (If the organization is a corporation or partnership that qualifies under
Regulations section 1.6081-5) for exceptions.
The returns listed in Part lV, (Automatic Extension for C Corporations With Tax
Years Ending June 30) except for Form 1120-POL, are eligible for an automatic 7-month
extension of time to file from the due date of the return. Form 1120-POL filers
are eligible for an automatic 6-month extension of time to file.
Form 8868, Application for Extension of Time To File an Exempt
Organization Return is now available for 6 Months. Form 8868 is used by an exempt
organization to request an automatic 6-month extension of time (which was 3 months
of Automatic Extension earlier) to file its return and also to apply for an additional
(not automatic) 3-month extension if the original 3-month extension was not enough.
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