What Form 7004 does
Filing business tax returns on time is an essential part of tax compliance. However, there are times when the deadline for filing certain business tax return is not enough. That’s when Form 7004 comes into play. This form automatically extends the corporate tax filing extension deadline and provides you 6 additional months to file (5½ moths for Form 1041 and 7 months for Form 1120).
The IRS doesn’t require a reason for the extension; it grants it automatically if filed properly and on time.
Form 7004 is only used to provide an extension to file returns, not extension to pay taxes due. You still need to pay your taxes on time.
2025 Form 7004 Extended Deadlines by Entity
The 7004 deadlines depends on the type of entity and the form being filed. Here are the entities that can file a business tax extension deadline 2025 tax year (to be filed in 2026).
C-Corporations
C-corporations must file Form 1120 and its various variants to report their income tax. They can extend the corporate tax filing extension deadline by 6-months by using 7004.
| Forms Covered | Description | Code (Part I Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1120 | U.S. Corporation Income Tax Return | 12 | April 15 | October 15 |
| Form 1120-C | U.S. Income Tax Return for Cooperative Associations | 34 | September 15 | March 15 |
| Form 1120-H | U.S. Income Tax Return for Homeowners Associations | 17 | April 15 | October 15 |
| Form 1120-L | U.S. Life Insurance Company Income Tax Return | 18 | April 15 | October 15 |
| Form 1120-ND | U.S. Nuclear Decommissioning Fund Income Tax Return | 19 | April 15 | October 15 |
| Form 1120-PC | U.S. Property and Casualty Insurance Company Income Tax Return | 21 | April 15 | October 15 |
| Form 1120-POL | U.S. Income Tax Return for Certain Political Organizations | 22 | April 15 | October 15 |
| Form 1120-SF | U.S. Income Tax Return for Settlement Funds | 26 | April 15 | October 15 |
S-Corporation
S-corporations normally file only business tax returns to report their income, gains, losses, deductions, and credits. You can file 7004 for Form 1120-S to get an automatic 6-month extension.
| Forms Covered | Description | Code (Part I Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1120-S | U.S. Income Tax Return for an S Corporation | 25 | March 15 | September 15 |
Partnerships
Partnerships don’t pay any income tax. But they still have to file Form 1065, 8924, 8928, 8804 for reporting purposes. Get an automatic 6-month filing extension for the following partnership forms:
| Forms Covered | Description | Code (Part I Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1065 | U.S. Return of Partnership Income | 09 | March 15 | September 15 |
| Form 8804 | Annual Return for Partnership Withholding Tax (Section 1446) | 31 | March 15 | September 15 |
| Form 8924 | Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests | 35 | 90th day after the taxable transfer | 6 months after the original due date |
| Form 8928 | Return of Certain Excise Taxes Under Chapter 43 | 36 | March 15 | September 15 |
Trust & Estates
Trusts and estates should file Form 7004 before the original filing deadline to receive the Form 1041 extension due date or 5 ½ month extension.
| Forms Covered | Description | Code (Part I Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1041 | U.S. Income Tax Return for Estates and Trusts | 03 | April 15 | September 30 (5 ½ month extension) |
| Form 1041-N | U.S. Income Tax Return for Electing Alaska Native Settlement Trusts | 06 | April 15 | October 15 |
| Form 1041-QFT | U.S. Income Tax Return for Qualified Funeral Trusts (Subsidiary) | 07 | April 15 | October 15 |
| Form 706-GS(T) | Generation-Skipping Transfer Tax Return for Termination | 02 | April 15 | October 15 |
| Form 706-GS(D) | Generation-Skipping Transfer Tax Return for Distributions | 01 | April 15 | October 15 |
Tax-Exempt Cooperatives
Tax-exempt cooperatives can request for an automatic 6-month filing extension to file business returns.
| Forms Covered | Description | Code (Part I Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1120-C | U.S. Income Tax Return for Cooperative Associations | 34 | September 15 | March 15 |
Real Estate & Investment Entities
Entities involved in real estate and investment entities like REITs and RICs get an automatic 6-month filing extension.
| Forms Covered | Description | Code (Part I Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1066 | U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return | 11 | April 15 | October 15 |
| Form 1120-REIT | U.S. Income Tax Return for Real Estate Investment Trusts | 23 | April 15 | October 15 |
| Form 1120-RIC | U.S. Income Tax Return for Regulated Investment Companies | 24 | April 15 | October 15 |
Foreign Entities and Withholding
Foreign corporations, partnerships, and other foreign entities with U.S. sources of income can use Form 7004 to get a filing extension, if applicable.
| Forms Covered | Description | Code (to be used in Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1042 | Annual Withholding Tax Return for U.S. Source Income | 08 | March 15 | September 15 |
| Form 1120-F | U.S. Income Tax Return of a Foreign Corporation | 15 | With a U.S. office – April 15 Without a U.S. office – March 15 |
With a U.S. office – October 15 Without a U.S. office – December 15 |
| Form 3520-A | Annual Information Return of Foreign Trust With a U.S. Owner | 27 | March 15 | September 15 |
Other Entities
There are a few more forms that cover specialized organizations and filing.
| Forms Covered | Description | Code (to be used in Line 1) | Original Due Date | Extended Due Date After Filing Form 7004 |
|---|---|---|---|---|
| Form 1120-H | U.S. Income Tax Return for Homeowners Associations | 17 | April 15 | October 15 |
| Form 1120-L | U.S. Life Insurance Company Income Tax Return | 18 | April 15 | October 15 |
| Form 1120-ND | U.S. Nuclear Decommissioning Fund Income Tax Return | 19 | April 15 | October 15 |
| Form 1120-PC | U.S. Property and Casualty Insurance Company Income Tax Return | 21 | April 15 | October 15 |
| Form 1120-POL | U.S. Income Tax Return for Certain Political Organizations | 22 | April 15 | October 15 |
| Form 8612 | Allocation of Excess Deductions to Years of Prior Inclusion | 28 | March 15 | September 15 |
| Form 8613 | Election to Have Estate Tax Treatment Under Section 643(f) | 29 | March 15 | September 15 |
| Form 8725 | Refund of Overpayment of Tax by Corporation | 30 | 90th day after receipt | 6 months after original due date |
| Form 8831 | Excise Tax on Excess U.S. Holdings of Foreign Corporations | 32 | April 15 | October 15 |
| Form 8876 | Supporting Statement to Schedule M-3 | 33 | 90th day after receipt | 6 months after original due date |
Note: The deadline moves to the next business day if the date falls on a weekend/holiday.
Fiscal‑Year Deadlines & Special Cases
Understanding when is form 7004 due for fiscal‑year filers is essential for businesses operating on non-calendar tax years. Entities that use fiscal year instead of calendar year have different deadlines.
Here are the 7004 deadlines for entities that the fiscal tax year.
| Entity | Original Deadline | Extended Deadline After Filing Form 7004 |
|---|---|---|
| C-Corporations | 15th day of the 4th month after year end 15th day of the 3rd month after year end |
6-month extension 7-month extension for June 30 year end |
| S-Corporation | 2 months + 15th day after the year end year | 6-month extension |
| Partnerships | 15th Day of the 3rd month after year end | 6-month extension |
| Trust and Estates | 15th day of the 4th month after year-end | 5½ month extension |
| Real Estate & Investment Entities | 15th day of the 4th month after year-end | 6-month extension |
| Foreign Entities and Withholding | With U.S. office: 15th day of the 4th month after year-end No U.S. office: 15th day of the 6th month after year end |
6-month extension |
Special Cases
- For C corps with tax years ending June 30 and beginning before Jan 1, 2026, the automatic extension is 7 months (6 months if filing 1120-POL).
- For fiscal year ending June 30, the form is due on the 15th day of the 3rd month.
Penalties For Failure to File Form 7004 Extension On Time
Form 7004 generally gives you an automatic 6-month extension. Certain C-corps with a June 30 year-end receive 7 months for tax years beginning before January 1, 2026, and trusts/estates filing Form 1041 get 5½ months.
However, if you fail to file Form 7004 by the original due date of your business tax return, you lose the 6/7/ 5 ½ months extension and may have to pay 5% of the unpaid taxes per month, up to a maximum of 25% failure-to-file penalty.
For failing to pay your estimated taxes, the IRS will charge 0.5% of the unpaid tax for every month, up to a maximum of 25%.
If you owe tax and don’t pay it by the original due date, the IRS charges interest from that date until it’s paid, even if you applied for a filing extension
Note: You can cite reasonable cause to reduce penalties, but documentation is essential.
| Penalty Type | Penalty (Per Month) | Maximum Amount |
|---|---|---|
| Failure to file returns | 5% of the unpaid tax | 25% of the unpaid tax |
| Failure to pay taxes | 0.5% of the unpaid tax | 25% of the unpaid tax |
How to file Form 7004 with EZExtension
Step 1: Sign up/Log in
Sign up to create a new account on EZExtension or log in to your old account.
Step 2: Enter Your Business & Tax Details
Add business details including business name, address, EIN, tax year. As well as your estimated tax liability, any payments or refundable credits made, and the remaining balance due.
Step 3: Submit 7004 to the IRS
Review your entries and submit it to the IRS securely with EZExtension. You will receive a downloadable acceptance PDF.
FAQs
1. What is the Form 7004 deadline for 2025?
Form 7004 deadline for 2025 depends on the type of entity and the applicable tax form. Usually, it is 6-months after the filing deadline (5½ moths for Form 1041 and 7 months for Form 1120).
2. Does Form 7004 extend time to pay?
No, Form 7004 only extends the time for filing returns, it does not extend extends the deadline for tax payment.
3. How long is the extension?
Filing a 7004 extension gives you an automatic 6 additional months to file (5½ moths for Form 1041 and 7 months for Form 1120).
4. What is the 1120 extension due date (calendar‑year)?
Form 1120 extended due date after filing Form 7004 is October 15 (original due date: April 15).
5. What is the 1120‑S extension due date?
Form 1120‑S extended due date after filing Form 7004 is September 15 (original due date: March 17).
6. What is the 1065 extension due date?
Form 1065 extended due date after filing Form 7004 is September 15 (original due date: March 17).
7. What is the 1041 extension due date?
Form 1041 extended due date after filing Form 7004 is September 30 (original due date: April 15).
8. Which Part‑I code do I enter for my return?
Check the Code Section under the entity you are filing for.
9. What are 2025 late‑filing penalties?
The IRS charges 5% of the unpaid taxes per month, up to a maximum of 25% failure-to-file penalty.
10. Can foreign corporations use 7004?
Yes, foreign corporations can use 7004 to file an extension.
11. How fast is EZExtension e‑file acceptance?
EZExtension helps you file Form 7004 business extension online in minutes with the help of our guided filing process.
12. Can I create a free 7004 PDF and mail it?
Yes, with EZExtension you can get a free PDF.
Need more time to file your business return?
Form 7004 gives you an automatic extension in just a few clicks.