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Entity guide

How to file a tax extension for a partnership

Partnerships — including multi-member LLCs and LLPs — file Form 7004 to get an automatic six-month extension of Form 1065. For calendar-year partnerships the 1065 — and the Form 7004 that extends it — is due , and the extension moves the return to . We e-file it for a flat $9.95.

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Extending the 1065 does not extend each partner's own return. Every individual partner's Form 1040 is still due unless they file their own Form 4868 — and their tax is due that day either way. See the penalties guide.

Who files Form 7004 for a partnership?

Any entity that files Form 1065 — a general or limited partnership, an LLP or LLLP, or a multi-member LLC taxed as a partnership — files Form 7004 in the partnership's name, using its EIN (Employer Identification Number). A multi-member LLC with no election is a partnership by default; one that elected S- or C-corporation treatment files a different return (see the LLC extension guide). The 7004 identifies the return by a form code — 09 for Form 1065 — which our wizard fills in for you. The extension is generally automatic when Form 7004 is timely and properly completed. No explanation of why additional time is needed is required. If tax applies to the return being extended, the filer must also make a proper estimate of the tax and pay any amount due by the regular payment deadline.

When is the partnership extension deadline?

For calendar-year partnerships, Form 7004 is due — the same day Form 1065 is due — and extends the return to . That is one month before the personal deadline, which is why partnership returns are so often filed late by accident. The rule is the 15th day of the 3rd month after the tax year ends; a fiscal-year partnership counts from its own year-end and still gets six months, though a partnership generally must use its required tax year under section 706: generally the tax year of the partners owning a majority interest; if there is none, the tax year of all its principal partners; and otherwise the year producing the least aggregate deferral. Other tax years may be available in limited circumstances, including an established business purpose or a section 444 election.

All 2027 extension deadlines →Fiscal-year deadlines →

How do I file the partnership extension?

  1. Choose the 1065 return

    In the wizard, pick "Partnership / multi-member LLC (Form 1065)" — we map it to the right Form 7004 code for you.

  2. Enter your details

    Legal partnership name, EIN, address, and tax year. A partnership generally does not pay federal income tax on its ordinary pass-through income; instead, the partners report their distributive shares. Accordingly, the tentative-tax and balance-due fields on a Form 7004 extending Form 1065 are normally zero. Separate partnership-level liabilities, such as certain withholding taxes on foreign partners, may still apply.

  3. Pay the fee

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

  4. We e-file with the IRS

    We transmit directly to the IRS and email you the moment your extension is accepted. Your EIN is encrypted at rest, never stored in your browser, and shown only masked after filing.

What about the partners' Schedule K-1s?

The extension delays the K-1s too: Schedules K-1 (Form 1065), the statements of each partner's share of the income, are due to partners by the date the 1065 is due, including extensions, so extending to moves the K-1 deadline as well. Since an individual partner cannot finish their Form 1040 without the K-1, an extended partnership usually means extended partners: each individual partner files Form 4868 by to move their 1040 to . Their tax is not extended. An individual partner filing Form 4868 should make a reasonable estimate of their total individual tax liability using the information reasonably available at the time, including any available information on current-year partnership income. Partners that are entities follow the extension rules for their own return types. Late K-1s carry a separate per-K-1 penalty on top of the late-filing penalty described below.

Does the partnership owe tax with the extension?

No — a partnership pays no federal income tax of its own; its income, deductions, and credits pass through to the partners, so the tax lines on the 7004 are normally zero. The exception is withholding on foreign partners, which is reported on a separate return (next section). For individual calendar-year partners, federal income tax attributable to their partnership income is generally part of their individual tax liability and is due by the individual payment deadline, .

Does the extension give partners more time to pay?

No. Form 7004 extends the time to file Form 1065; it does nothing for the partners' own tax, which is due whether or not the partnership extends. Partners pay through quarterly estimated payments or with Form 4868, and interest (the federal short-term rate plus 3%, compounded daily) plus the failure-to-pay penalty (0.5% per month, up to 25%) run on whatever they leave unpaid. The payment guide explains how to estimate a share of partnership income.

What happens if we miss the March deadline?

If Form 7004 is not filed by , you cannot extend, and the late-filing penalty starts the next day — per partner, per month or part of a month, for up to 12 months, even though the partnership owes no income tax. For returns required to be filed in 2027, the penalty is $260 per partner for each month or part of a month the return is late, for up to 12 months. A four-partner partnership filing three months late could therefore face a $3,120 penalty. File the 1065 as soon as possible — the clock stops when it is filed. If a late-filing penalty is assessed, the partnership may request reasonable-cause relief when the facts support it. For eligible original Forms 1065 due on or after January 1, 2027, a qualifying partnership with the required history of timely filing and payment may receive relief from the §6698 penalty automatically under the IRS's Automatic Exemption from Penalty (AEP) program. Certain partnerships with 10 or fewer partners may qualify for presumed reasonable-cause relief under Rev. Proc. 84-35. Among other requirements, each partner must be a natural person other than a nonresident alien or the estate of a natural person, each partner's proportionate share of every partnership item must be the same, and the partners must timely and fully report their distributive shares. In practice: file the 1065 now; if a penalty notice follows, check whether AEP already applied before requesting reasonable-cause relief. See what to do if you missed the extension deadline.

How much does a partnership extension cost?

We e-file Form 7004 for a flat $9.95; the IRS charges nothing for the extension itself (see pricing). Partners who need their own Form 4868 can file it free through IRS Free File. If the IRS rejects the extension and we cannot get it accepted, we refund the fee. More in the cost guide.

Rare cases

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

Our partnership has foreign partners — does Form 7004 cover Form 8804?

Not automatically: Form 8804, the annual return for section 1446 withholding on foreign partners' share of effectively connected income, is a separate return with its own Form 7004. For a calendar-year partnership the 8804 is due the same day as the 1065, and a separate 7004 (with the 8804's own form code) extends it six months. A partnership that keeps its books and records outside the United States and Puerto Rico may instead have until the 15th day of the 6th month to file Form 8804. The withholding itself is paid in installments on Form 8813 during the year and is not extended, and the Forms 8805 for each foreign partner are due with the 8804, including extensions. Plan on two extension filings, not one.

Partnership extension FAQ

What form does a partnership use to file a tax extension?

Form 7004, the Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. It extends Form 1065 by six months.

When is Form 1065 due in the 2027 season?

March 15, 2027 for calendar-year partnerships, with an extension to September 15, 2027 if Form 7004 is filed by the original date. Fiscal-year partnerships are due on the 15th day of the 3rd month after their year-end.

Does a multi-member LLC use the same form as a partnership?

Yes, if it has made no election. A multi-member LLC is taxed as a partnership by default, files Form 1065, and extends it with Form 7004 in the LLC's name. An LLC that elected S-corporation or C-corporation treatment files Form 1120-S or 1120 instead, still extended with Form 7004.

Does extending Form 1065 extend the partners' personal returns?

No. Form 7004 extends only the partnership return. Each individual partner who needs more time to file their Form 1040 generally files Form 4868 by April 15, 2027, and their personal tax is still due on that date. Partners that are entities follow the extension rules for their own return types.

Is there a penalty for a late Form 1065 if the partnership owes no tax?

Yes. The late-filing penalty is charged per partner, per month or part of a month, for up to 12 months, and the amount is indexed each year. It applies even though the partnership itself pays no income tax.

Do we need to file a 1065 or an extension if the partnership had no activity this year?

Generally, a domestic partnership must file Form 1065 unless it neither received income nor paid or incurred any amounts treated as deductions or credits for federal income tax purposes. Special filing requirements can still apply. For example, a partnership seeking certification as a qualified opportunity fund must file Form 1065 and Form 8996 even if it had no income or expenses. If you are not sure whether that applies, filing the extension is inexpensive and keeps the deadline safe while you find out.

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