Form 7004: File a Business Tax Extension Online

Who files Form 7004?

Businesses, estates, trusts, and other filers use Form 7004 to request an automatic extension for the specific returns listed on Form 7004. The two-digit form code you enter tells the IRS which return you are extending, and that return sets the deadline and extension length. It covers:

990-series nonprofit returns are extended on Form 8868, not 7004; individuals, sole proprietors and single-member LLCs filing a 1040 use Form 4868. Walkthroughs: S corporations, partnerships, LLCs, C corporations and estates and trusts.

When is Form 7004 due?

Generally, Form 7004 must be filed on or before the due date of the return for which the extension is requested. Special rules apply to certain foreign corporations, domestic corporations, and partnerships that qualify for automatic extensions under Treasury Regulations §1.6081-5. A Form 7004 filed after the applicable extension request deadline generally does not provide a valid automatic extension.

Form 1041 is the odd one out: estates and trusts get 5½ months, so their extended deadline is Thursday, September 30, 2027 rather than mid-October (a bankruptcy estate filing Form 1041 gets six months). Weekend and holiday due dates move to the next business day; the dates above include that.

Does Form 7004 give me more time to pay?

No — Form 7004 extends the time to file, not the time to pay. The form asks for your tentative total tax, payments and credits, and balance due. When tax applies, the filer must make a proper estimate of the tax based on the information available when Form 7004 is filed. That balance is still owed by the original due date, and interest plus the failure-to-pay penalty (0.5% of the unpaid tax per month or part of a month, up to 25%) run from that date. C corporations, estates and trusts pay tax at the entity level — the business itself owes it. Partnerships and S corporations usually owe nothing because their income passes through to the owners (the exceptions are entity-level taxes such as an S corporation's built-in gains tax). More detail: does a tax extension extend the time to pay?

What happens if I miss the deadline?

If the original due date passes without a Form 7004 on file, the IRS will not grant an extension, and late-filing penalties run from that date — so file the return as soon as you can. For returns that carry tax (Forms 1120 and 1041), the failure-to-file penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to 25% (5% combined when the failure-to-pay penalty also applies). Partnerships and S corporations are penalized per owner instead: a fixed amount per partner or shareholder for each month the return is late, up to 12 months ($260 per person per month for returns due in 2027; indexed each year). Reasonable-cause relief may be available for certain late-filing penalties. For eligible original returns with due dates on or after January 1, 2027, the IRS's Automatic Exemption from Penalty (AEP) replaces First Time Abate for qualifying failure-to-file, failure-to-pay, and failure-to-deposit penalties. AEP does not apply to every type of late-filing penalty. See what to do if you missed the extension deadline and the penalties guide.

Do I need a separate Form 7004 for each return?

Yes — one Form 7004 extends one return for one entity and one tax year. Two LLCs file two 7004s under their own EINs (Employer Identification Numbers), and a partnership that files both Form 1065 and Form 8804 (withholding on foreign partners) needs two. Extending the entity's return also does not extend the owners' personal returns: partners and S-corporation shareholders waiting on a Schedule K-1 (their share of the business's income) each need their own Form 4868, which they can file free through IRS Free File.

What if my business uses a fiscal year?

A fiscal-year filer's Form 7004 is due when its return is due, counted from its own year-end: the 15th day of the 3rd month for partnerships and S corporations, the 15th day of the 4th month for C corporations, estates and trusts. A partnership whose year ended June 30, 2026, is due Tuesday, September 15, 2026 and extends to Monday, March 15, 2027. C corporations with a June 30 year-end whose tax years began before January 1, 2026, remained subject to the special third-month filing deadline and seven-month extension. For tax years beginning in 2026 or later, the regular fourth-month filing deadline and six-month extension apply. Enter your fiscal-year dates in the wizard and we calculate the due date. Full rules: fiscal-year tax extensions.

What you'll need

• Your business's legal name and address, as the IRS has them on file
• Employer Identification Number (EIN)
• The return you are extending (1120, 1120-S, 1065, 1041, …) — this becomes the Form 7004 form code
• Your tax year: calendar year, or the start and end dates of your fiscal year
• Tentative total tax, payments and credits made, and the balance due (usually zero for partnerships and S corporations)

Line-by-line help: Form 7004 instructions in plain English.

How it works

1. 1

   Pick your return

   Tell us which business return you are extending; we map it to the right Form 7004 form code and calculate your due dates.

2. 2

   Enter your details

   Business name, EIN, address, tax year, and an estimate of tax owed. Your EIN is encrypted at rest, never stored in your browser, and shown only masked after filing.

3. 3

   Pay the fee

   $9.95 per return, shown before you pay, with no hidden add-ons.

4. 4

   We e-file with the IRS

   We transmit to the IRS and email you the moment your extension is accepted; if it is rejected, we tell you why and help you resubmit.

How much does it cost?

A flat $9.95 per return covers the guided form, IRS e-file transmission and the acceptance confirmation — no subscription, no tiers. If the IRS rejects the extension and we cannot get it accepted, we refund the fee. The IRS itself charges nothing for Form 7004; you can mail a paper form or file it through your return software. What you pay us for is a five-minute guided e-file with a written acceptance record. See what a tax extension costs and our pricing.

Form 7004 FAQ