How to file a tax extension for a C corporation

Who files Form 7004 for a C corporation?

Any corporation that files Form 1120 — including an LLC that elected C-corporation taxation on Form 8832 — files Form 7004 in the corporation's name, using its EIN (Employer Identification Number). The extension is generally automatic when Form 7004 is timely and properly completed. No explanation of why additional time is needed is required, but the corporation must make a proper estimate of tax and pay any amount due by the regular payment deadline. Form 7004 also covers the rest of the 1120 family: a foreign corporation's Form 1120-F and a homeowners' association's Form 1120-H use the same form, each with its own two-digit form code. For a consolidated return, only the common parent or agent of the consolidated group requests the extension. The Form 7004 must include a list of each member's name, address, and EIN.

When is the C-corp extension deadline?

For calendar-year corporations, Form 1120 is due Thursday, April 15, 2027 in the 2027 season, and Form 7004 must be filed by that date. The extension is 6 months, moving the filing deadline to Friday, October 15, 2027.

Fiscal-year corporations count from their own year-end: Form 1120 is due the 15th day of the 4th month after the tax year ends, with a six-month extension from that date — a March 31 year-end files or extends by July 15 and has until January 15. Corporations with a June 30 year-end were subject to a special third-month filing deadline and seven-month extension for tax years beginning before January 1, 2026. For tax years beginning in 2026 or later, the regular fourth-month filing deadline and six-month extension apply.

All 2027 extension deadlines →·Fiscal-year deadlines →

How to file your C-corp extension

1. 1

   Choose the Form 1120 return

   Pick "C Corporation (Form 1120)" — or 1120-F or 1120-H if that is what you file. We map it to the right Form 7004 code.

2. 2

   Enter the corporation's details

   Legal name, EIN, address, and tax year — calendar or fiscal, including a short first year.

3. 3

   Estimate the tax

   Your tentative total tax (an estimate of the year's tax), payments and credits, and the balance due — paid to the IRS by the original due date.

4. 4

   Pay the fee and we e-file

   $9.95, shown before you pay. We transmit directly to the IRS and email you the moment the extension is accepted.

Does the extension give the corporation more time to pay?

No. Form 7004 extends only the filing deadline; the corporation's income tax is still due by the original due date — April 15, 2027 for calendar-year filers. Unlike an S corporation or partnership, whose owners pay the tax, a C corporation is a taxpayer in its own right, so this matters more. Interest and the failure-to-pay penalty (0.5% of the unpaid tax per month, up to 25%) run from that date on whatever is unpaid. Most of the year's tax should already have been paid through quarterly estimated tax payments, which are required once a corporation expects to owe $500 or more. Corporations generally must pay by electronic funds transfer, typically EFTPS. Our fee covers the extension filing only.

What does Form 7004 ask for?

Form 7004 is a one-page form with no signature line. It asks for:

• The corporation's name, address, and EIN.
• The form code for the return being extended — Form 1120, 1120-F, 1120-H, and so on. In our wizard you pick the return by name and we map the code.
• The tax year — a calendar year, or a fiscal year's beginning and ending dates — and, for a year shorter than 12 months, the reason: initial return, final return, change in accounting period, or a consolidated return to be filed.
• Whether the corporation is the common parent of a consolidated group; if so, one Form 7004 covers the group, with a list of each member's name, address, and EIN attached.
• Whether the corporation is a foreign corporation with no office or place of business in the United States, which has a later original due date — the 15th day of the 6th month after year-end.
• The tentative total tax, total payments and credits, and the balance due — a reasonable estimate; the return settles the exact figure.

What if we miss the deadline?

A Form 7004 filed after the applicable extension request deadline generally does not provide a valid automatic extension. The failure-to-file penalty is 5% of the unpaid tax for each month or part of a month, up to 25%, reduced by the failure-to-pay penalty in months where both apply. For an income tax return required to be filed in 2027 that is more than 60 days late, including extensions, the minimum failure-to-file penalty is the lesser of $535 or 100% of the tax required to be shown on the return. File as soon as possible. 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 and failure-to-pay penalties. Taxpayers who do not qualify may still request reasonable cause relief when appropriate.

What to do if you missed the deadline →·Penalties guide →

How much does a C-corp extension cost?

A flat $9.95 for Form 7004 — one price, shown before you pay, no subscription — and if the IRS rejects the extension and we cannot get it accepted, we refund the fee. Filing on paper is free apart from postage; IRS Free File covers personal Form 4868 extensions, not Form 7004, so owners who also need more time on their personal returns can file Form 4868 free there.

Rare cases

Most corporations can skip these. Open one only if it applies to you.

C-corp extension FAQ

Sources

• Instructions for Form 7004: the automatic extension and its length, the June 30 exception, consolidated groups, foreign corporations, no signature, and tax still due on the original date
• Form 7004 (PDF): the form codes for Forms 1120, 1120-F and 1120-H, and the short-year reasons
• Instructions for Form 1120: the 4th-month due date, short first and final years, the $500 estimated-tax threshold, and electronic payment
• Publication 509, Tax Calendars: the Form 1120 due date and its six-month extension
• Instructions for Form 1120-F: a foreign corporation with no U.S. office: the 6th month
• About Form 8832, Entity Classification Election: an LLC electing to be taxed as a corporation
• IRS: Failure to file penalty: the failure-to-file penalty: 5% a month up to 25%, the offset, and the minimum penalty
• Revenue Procedure 2025-32 (PDF): the minimum-penalty amount for returns due in 2027
• IRS: Failure to pay penalty: the failure-to-pay penalty: 0.5% a month, up to 25%
• IRS: Administrative penalty relief: Automatic Exemption from Penalty replaces First Time Abate
• IRS: EFTPS: The Electronic Federal Tax Payment System: paying through EFTPS
• IRS: Get an extension to file your tax return: IRS Free File for a personal extension