\n| Form 1120-SF<\/td>\n | U.S. Income Tax Return for Settlement Funds<\/td>\n | 26<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nS-Corporation<\/h3>\nS-corporations normally file only\u00a0business tax returns\u00a0to report their income,\u00a0gains,\u00a0losses,\u00a0deductions,\u00a0and\u00a0credits.\u00a0You can file 7004 for Form 1120-S to get an automatic 6-month extension.<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (Part I Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1120-S<\/td>\n | U.S. Income Tax Return for an S Corporation<\/td>\n | 25<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nPartnerships<\/h3>\nPartnerships generally do not pay federal income tax at the entity level, but they still must file certain returns. But they still have to file forms such as 1065, 8804, 8924, and 8928 for reporting purposes. Get an automatic 6-month filing extension for the following partnership forms:<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (Part I Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1065<\/td>\n | U.S. Return of Partnership Income<\/td>\n | 09<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n | \n| Form 8804<\/td>\n | Annual Return for Partnership Withholding Tax (Section 1446)<\/td>\n | 31<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n | \n| Form 8924<\/td>\n | Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests<\/td>\n | 35<\/td>\n | 90th day after the taxable transfer<\/td>\n | 6 months after the original due date<\/td>\n<\/tr>\n | \n| Form 8928<\/td>\n | Return of Certain Excise Taxes Under Chapter 43<\/td>\n | 36<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nTrust & Estates<\/h3>\nTrusts and estates should file Form 7004 by the original due date to receive the extended Form 1041 filing deadline, which is generally 5 1\/2 months later.<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (Part I Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1041<\/td>\n | U.S. Income Tax Return for Estates and Trusts<\/td>\n | 03<\/td>\n | April 15<\/td>\n | September 30 (5 \u00bd month extension)<\/td>\n<\/tr>\n | \n| Form 1041-N<\/td>\n | U.S. Income Tax Return for Electing Alaska Native Settlement Trusts<\/td>\n | 06<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1041-QFT<\/td>\n | U.S. Income Tax Return for Qualified Funeral Trusts (Subsidiary)<\/td>\n | 07<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 706-GS(T)<\/td>\n | Generation-Skipping Transfer Tax Return for Termination<\/td>\n | 02<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 706-GS(D)<\/td>\n | Generation-Skipping Transfer Tax Return for Distributions<\/td>\n | 01<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nTax-Exempt Cooperatives<\/h3>\nTax-exempt cooperatives can request for an automatic 6-month filing extension to file business returns.<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (Part I Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1120-C<\/td>\n | U.S. Income Tax Return for Cooperative Associations<\/td>\n | 34<\/td>\n | September 15<\/td>\n | March 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nReal Estate & Investment Entities<\/h3>\nEntities involved in real estate and investment entities\u00a0like REITs and RICs get an automatic 6-month filing extension.<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (Part I Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1066<\/td>\n | U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return<\/td>\n | 11<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1120-REIT<\/td>\n | U.S. Income Tax Return for Real Estate Investment Trusts<\/td>\n | 23<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1120-RIC<\/td>\n | U.S. Income Tax Return for Regulated Investment Companies<\/td>\n | 24<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nForeign Entities and Withholding<\/h3>\nForeign corporations, partnerships, and other foreign entities with U.S. sources of income\u00a0can use Form\u00a07004\u00a0to get a filing\u00a0extension,\u00a0if\u00a0applicable.<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (to be used in Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1042<\/td>\n | Annual Withholding Tax Return for U.S. Source Income<\/td>\n | 08<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n | \n| Form 1120-F<\/td>\n | U.S. Income Tax Return of a Foreign Corporation<\/td>\n | 15<\/td>\n | With a U.S. office – April 15
\nWithout a U.S. office – March 15<\/td>\n | With a U.S. office – October 15
\nWithout a U.S. office – December 15<\/td>\n<\/tr>\n | \n| Form 3520-A<\/td>\n | Annual Information Return of Foreign Trust With a U.S. Owner<\/td>\n | 27<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nOther Entities<\/h3>\nThere are a few more forms that cover specialized organizations and filing.<\/p>\n \n\n\n| Forms Covered<\/th>\n | Description<\/th>\n | Code (to be used in Line 1)<\/th>\n | Original Due Date<\/th>\n | Extended Due Date After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Form 1120-H<\/td>\n | U.S. Income Tax Return for Homeowners Associations<\/td>\n | 17<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1120-L<\/td>\n | U.S. Life Insurance Company Income Tax Return<\/td>\n | 18<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1120-ND<\/td>\n | U.S. Nuclear Decommissioning Fund Income Tax Return<\/td>\n | 19<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1120-PC<\/td>\n | U.S. Property and Casualty Insurance Company Income Tax Return<\/td>\n | 21<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 1120-POL<\/td>\n | U.S. Income Tax Return for Certain Political Organizations<\/td>\n | 22<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 8612<\/td>\n | Allocation of Excess Deductions to Years of Prior Inclusion<\/td>\n | 28<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n | \n| Form 8613<\/td>\n | Election to Have Estate Tax Treatment Under Section 643(f)<\/td>\n | 29<\/td>\n | March 15<\/td>\n | September 15<\/td>\n<\/tr>\n | \n| Form 8725<\/td>\n | Refund of Overpayment of Tax by Corporation<\/td>\n | 30<\/td>\n | 90th day after receipt<\/td>\n | 6 months after original due date<\/td>\n<\/tr>\n | \n| Form 8831<\/td>\n | Excise Tax on Excess U.S. Holdings of Foreign Corporations<\/td>\n | 32<\/td>\n | April 15<\/td>\n | October 15<\/td>\n<\/tr>\n | \n| Form 8876<\/td>\n | Supporting Statement to Schedule M-3<\/td>\n | 33<\/td>\n | 90th day after receipt<\/td>\n | 6 months after original due date<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Note: The deadline\u00a0moves\u00a0to the next business day\u00a0if\u00a0the\u00a0date\u00a0falls on a weekend\/holiday.<\/p>\n Fiscal\u2011Year\u00a0Deadlines\u00a0& Special\u00a0Cases<\/h2>\nUnderstanding when is form 7004 due for fiscal\u2011year filers is essential for businesses\u00a0operating\u00a0on non-calendar tax years.\u00a0Entities\u00a0that\u00a0use\u00a0fiscal year\u00a0instead of calendar year\u00a0have\u00a0different deadlines.<\/p>\n Here are the Form 7004 deadlines for entities that use a fiscal tax year.<\/p>\n \n\n\n| Entity<\/th>\n | Original Deadline<\/th>\n | Extended Deadline After Filing Form 7004<\/th>\n<\/tr>\n<\/thead>\n | \n\n| C-Corporations<\/td>\n | 15th day of the 4th month after year end
\n15th day of the 3rd month after year end<\/td>\n | 6-month extension
\n7-month extension for June 30 year end<\/td>\n<\/tr>\n | \n| S-Corporation<\/td>\n | 15th day of the 3rd month after the tax year ends<\/td>\n | 6-month extension<\/td>\n<\/tr>\n | \n| Partnerships<\/td>\n | 15th Day of the 3rd month after year end<\/td>\n | 6-month extension<\/td>\n<\/tr>\n | \n| Trust and Estates<\/td>\n | 15th day of the 4th month after year-end<\/td>\n | 5\u00bd month extension<\/td>\n<\/tr>\n | \n| Real Estate & Investment Entities<\/td>\n | 15th day of the 4th month after year-end<\/td>\n | 6-month extension<\/td>\n<\/tr>\n | \n| Foreign Entities and Withholding<\/td>\n | With U.S. office: 15th day of the 4th month after year-end
\nNo U.S. office: 15th day of the 6th month after year end<\/td>\n | 6-month extension<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Special Cases<\/b><\/p>\n\n- 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).<\/li>\n<\/ul>\n
\n- For certain Form 1120 filers with a June 30 year-end, Form 7004 is due on the 15th day of the 3rd month after year-end.<\/li>\n<\/ul>\n
Penalties\u00a0For\u00a0Failure to File\u00a0Form 7004\u00a0Extension\u00a0On\u00a0Time<\/h2>\nForm 7004\u00a0generally gives\u00a0you 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 5\u00bd months.<\/p>\n If you do not file Form 7004 by the original due date, you may lose your extension and could face a failure-to-file penalty of 5% of the unpaid tax per month, up to 25%, if the return is filed late.<\/p>\n If you do not pay the tax due by the original deadline, the IRS may charge a failure-to-pay penalty of 0.5% of the unpaid tax per month, up to 25%.
\n\u00a0\u00a0<\/span><\/p>\nIf you owe tax and\u00a0don\u2019t\u00a0pay it by the original due date, the IRS charges interest from that date until\u00a0it\u2019s\u00a0paid, even if you applied for a filing extension\u00a0<\/span><\/p>\nNote<\/strong>:\u00a0You can cite reasonable cause to reduce penalties, but documentation is essential.<\/p>\n\n\n\n| Penalty Type<\/th>\n | Penalty (Per Month)<\/th>\n | Maximum Amount<\/th>\n<\/tr>\n<\/thead>\n | \n\n| Failure to file returns<\/td>\n | 5% of the unpaid tax<\/td>\n | 25% of the unpaid tax<\/td>\n<\/tr>\n | \n| Failure to pay taxes<\/td>\n | 0.5% of the unpaid tax<\/td>\n | 25% of the unpaid tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nHow to file Form 7004 with\u00a0EZ Extension<\/h2>\nStep 1:\u00a0Sign up\/Log in<\/strong><\/p>\nSign up to create a new account on\u00a0EZ Extension\u00a0or log in to your old account.<\/p>\n Step 2: Enter Your\u00a0Business &\u00a0Tax Details<\/strong><\/p>\nAdd 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.<\/p>\n Step 3: Submit 7004 to the IRS<\/strong><\/p>\nReview your entries and\u00a0submit\u00a0it to the IRS securely with\u00a0EZ Extension. You will receive a downloadable\u00a0acceptance\u00a0PDF.<\/p>\n FAQs<\/h2>\n1. What is the Form 7004 deadline for 2025?<\/h5>\nThe Form 7004 deadline for tax year 2025 depends on the entity type and the return being filed. Depending on the return, the extension may be 5 1\/2 months, 6 months, or in limited Form 1120 cases, 7 months.<\/p>\n 2. Does Form 7004 extend time to pay?<\/h5>\nNo, Form 7004 only extends the time for filing returns, it does not extend extends the deadline for tax payment.<\/p>\n 3. How long is the extension?<\/h5>\nFiling Form 7004 can give you additional time to file. Depending on the return, the extension may be 5 1\/2 months, 6 months, or in limited Form 1120 cases, 7 months.<\/p>\n 4. What is the 1120 extension due date (calendar\u2011year)?<\/h5>\nForm 1120 extended due date after filing Form 7004 is October 15 (original due date: April 15).<\/p>\n 5. What is the 1120\u2011S extension due date?<\/h5>\nForm 1120\u2011S extended due date after filing Form 7004 is September 15 (original due date: March 17).<\/p>\n 6. What is the 1065 extension due date?<\/h5>\nFor calendar-year filers, Form 1065 is generally due March 16, 2026, and the extended due date is September 15, 2026, if Form 7004 is filed on time.<\/p>\n 7. What is the 1041 extension due date?<\/h5>\nForm 1041 extended due date after filing Form 7004 is September 30 (original due date: April 15).<\/p>\n 8. Which Part\u2011I code do I enter for my return?<\/h5>\nCheck the Code Section under the entity you are filing for.<\/p>\n 9. What are 2025 late\u2011filing penalties?<\/h5>\nThe IRS charges 5% of the unpaid taxes per month, up to a maximum of 25% failure-to-file penalty.<\/p>\n 10. Can foreign corporations use 7004?<\/h5>\nYes, foreign corporations can use 7004 to file an extension.<\/p>\n 11. How fast is EZ Extension e\u2011file acceptance?<\/h5>\nEZ Extension helps you file Form 7004 business extension online in minutes with the help of our guided filing process.<\/p>\n 12. Can I create a free 7004 PDF and mail it?<\/h5>\nYes, you can generate a PDF copy for mailing if needed.<\/p>\n \nNeed more time to file your business return?<\/h3>\nForm 7004 gives you an automatic extension in just a few clicks.<\/p>\n | | | | | | | | | |