Form 7004 Application for Automatic 6-Month Extension of Time To File

Certain Business Income Tax, Information, and Other Returns OMB No. 1545-0233 (Rev. December 2006)

Department of the Treasury

Internal Revenue Service

Name Identifying number

Number, street, and room or suite no. (If P.O. box, see instructions.)

City, town, state, and ZIP code (If a foreign address, enter city, province or state, and country (follow the country’s practice for entering

postal code)).

For Paperwork Reduction Act Notice, see instructions. Cat. No. 13804A Form 7004 (Rev. 12-2006)

Type or

Print

File by the due

date for the

return for which

an extension is

requested. See

instructions.

Note. See instructions before completing this form.

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2

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4a

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8

b

Enter the form code for the return that this application is for (see below) 

If the foreign corporation does not have an office or place of business in the United States, check here ©

If the organization is a corporation or partnership that qualifies under Regulations section 1.6081-5, check here ©

The application is for calendar year 20 , or tax year beginning , 20 , and ending ,

Short tax year. If this tax year is less than 12 months, check the reason:

Initial return Final return Change in accounting period Consolidated return to be filed

If the organization is a corporation and is the common parent of a group that intends to file a consolidated return,

check here ©

If checked, attach a schedule, listing the name, address, and Employer Identification Number (EIN) for each member 

covered by this application.

Tentative total tax 

Total payments and credits (see instructions) 

Balance due. Subtract line 7 from line 6. Generally, you must deposit this amount using the 

Electronic Federal Tax Payment System (EFTPS), a Federal Tax Deposit (FTD) Coupon, or 

Electronic Funds Withdrawal (EFW) (see instructions for exceptions)

6

7

8

Application

Is For:

Form

Code

Form

Code

Application

Is For:

Form 706-GS(D)

Form 706-GS(T)

Form 1041 (estate)

Form 1041-N

Form 1041-QFT

Form 1042

Form 1065

Form 1065-B

Form 1066

Form 1120

Form 1120-A

Form 1120-F

Form 1120-FSC

Form 1120-H

Form 1120-L

Form 1120-ND

Form 1120-ND (section 4951 taxes)

Form 1120-PC

Form 1120-POL

Form 1120-REIT

Form 1120-RIC

Form 1120-S

Form 1120-SF

Form 3520-A

Form 8612

Form 8613

Form 8725

Form 8804

Form 8831

Form 8876

Form 1041 (trust)

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© File a separate application for each return.

Form 1120-C

14

20

Form 990-C (2005 fiscal year filers only) 03

34

Form 1120 (sub T) (2005 fiscal year filers only)
Form 7004 (Rev. 12-2006) Page 2

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

What’s New

Fiscal year filers of Form 990-C or Form 1120 (subchapter T

cooperatives). If you have a fiscal year beginning in 2005 and file

Form 990-C, Form Code 03, or Form 1120 (subchapter T

cooperative), Form Code 13, enter the appropriate Form Code for

your fiscal year return. If your tax year ends on or after December

31, 2006, and you are a subchapter T cooperative (including

farmers’ cooperatives), see Form 1120-C, next.

Payment of Tax

Interest. Interest is charged on any tax not paid by the regular

due date of the return from the due date until the tax is paid. It will

be charged even if you have been granted an extension or have

shown reasonable cause for not paying on time.

Penalty for late payment of tax. Generally, a penalty of 1⁄2 of 1%

of any tax not paid by the due date is charged for each month or

part of a month that the tax remains unpaid. The penalty cannot

exceed 25% of the amount due. The penalty will not be charged if

you can show reasonable cause for not paying on time.

Form 7004 does not extend the time for payment of tax. Generally,

payment of any balance due on line 8 of Form 7004 is required by

the due date of the return for which this extension is filed.

If the corporation is granted an extension of time to file a

corporation income tax return, it will not be charged a late

payment penalty if the tax shown on line 6 (or the amount of tax

paid by the regular due date of the return) is at least 90% of the

tax shown on the total tax line of your return, and the balance due

shown on the return is paid by the extended due date.

Penalty for late filing of return. Generally, a penalty is charged if

the return is filed after the due date (including extensions) unless

you can show reasonable cause for not filing on time. The penalty

is usually 5% of the amount due for each month or part of a

month your return is late. Generally, the maximum penalty is 25%.

If your return is more than 60 days late, the minimum penalty is

$100 or the balance due on your return, whichever is smaller. If

you believe you have reasonable cause for not filing on time,

attach a statement to your return fully explaining the reasons. See

the specific instructions for the applicable return for details.

Forms 1065, 1065-B, and 1066. A penalty may be assessed

against the partnership (or REMIC) if it is required to file a return,

but fails to file it on time, including extensions, or files a return that

fails to show all the information required, unless the entity can

show reasonable cause for not filing on time. See the instructions

for Forms 1065, 1065-B, or 1066 for more information.

Specific Instructions

Name and Identifying Number

If your name has changed since you filed your tax return for the

previous year, enter on Form 7004 your name as you entered it on

the previous year’s income tax return. If the name entered on

Form 7004 does not match the IRS data base and/or the

identifying number is incorrect, you will not have a valid extension.

Enter the applicable employer identification number (EIN) or social

security number.

Address

Include the suite, room, or other unit number after the street

address. If the Post Office does not deliver mail to the street

address and the corporation has a P.O. box, show the box

number instead of the street address.

If two or more amounts must be added to figure the amount to

enter on a line, include cents when adding the amounts and round

off only the total.

Rounding Off to Whole Dollars

The entity can round off cents to whole dollars on its return and

schedules. If the entity does round to whole dollars, it must round

all amounts. To round, drop amounts under 50 cents and increase

amounts from 50 to 99 cents to the next dollar (for example, $1.39

becomes $1 and $2.50 becomes $3).

Form 1120-C. Form 1120-C, U.S. Income Tax Return for

Cooperative Associations, has been added to the list of tax

returns which must use Form 7004 to request an extension. Form

1120-C replaces Form 990-C and Form 1120 (subchapter T

cooperatives) for all subchapter T cooperatives whose tax years

end on or after December 31, 2006.

Automatic 6-month extension. All the returns shown on page 1

of Form 7004 are eligible for an automatic 6-month extension of

time to file from the due date of the return (see lines 2 and 3 for

exceptions).

Notifications. IRS will no longer be sending notifications that your

extension has been approved. We will notify you only if your

request for an extension is not allowed.

Purpose of Form

When To File

Generally, Form 7004 must be filed on or before the due date of

the applicable tax return. The due dates of the returns can be

found in the instructions for the applicable return.

Exceptions. See the instructions for line 2 for foreign

corporations with no office or place of business in the United

States and see the instructions for line 3 for foreign and certain

domestic corporations and for certain partnerships.

The IRS may terminate the automatic extension at any time by

mailing a notice of termination to the entity or person that

requested the extension. The notice will be mailed at least 10

days before the termination date given in the notice.

Form 7004 can be filed electronically for most returns. For details

on electronic filing, visit www.irs.gov/efile. Click on efile for Tax

Professionals. However, Form 7004 cannot be filed electronically

for Forms 8612, 8613, 8725, 8831, 8876, or 706-GS(D).

If you do not file electronically, file Form 7004 with the Internal

Revenue Service Center at the applicable address for your return

as shown in the table, Where To File, on page 4.

File a separate Form 7004 for each return for which you are

requesting an extension of time to file. This extension will apply

only to the specific return identified on line 1. For consolidated

group returns, see the instructions for line 5.

Use Form 7004 to request an automatic 6-month extension of time

to file certain business income tax, information, and other returns

as listed on page 1. The extension will be granted if you complete

Form 7004 properly, make a proper estimate of the tax (if applicable), file the form by the due date of the return to which the Form

7004 applies, and pay any tax that is due.

Termination of Extension

How and Where To File

No Blanket Requests

Extension Period

Properly filing this form will automatically give you 6 months from

the due date of your return to file the return (except as noted

below in the instructions for lines 2 and 3 with regard to foreign

corporations, certain domestic corporations, and certain

partnerships with their books and records outside of the United

States and Puerto Rico). See the instructions for the applicable

return for its due date. You cannot request a second extension

because the maximum extension allowed is 6 months.

Signature. No signature is required on this form.

New filing addresses. New filing addresses for Form 7004 are

shown on page 4, Where To File, for taxpayers using a paper

Form 7004 and not filing the form electronically (see How and

Where To File, below).
Form 7004 (Rev. 12-2006) Page 3

Line 2. Foreign Corporation With No Office

or Place of Business in the United States

Check the box on line 2 if you are requesting an extension of time

to file for a foreign corporation that does not have an office or

place of business in the United States. The entity should file Form

7004 by the due date of the return (the 15th day of the 6th month

following the close of the tax year) to request the automatic

6-month extension.

Line 3. Corporation or Certain Partnerships

That Qualify Under Regulations Section

1.6081-5

Exceptions for foreign and certain domestic corporations.

Certain foreign and domestic corporations (as described below)

are entitled to a 3-month extension of time to file and pay under

Regulations section 1.6081-5. You do not need to file Form 7004

if you are taking this 3-month extension of time to file and pay.

You must file (or request an additional extension of time to file)

and pay any balance due by the 15th day of the 6th month

following the close of the tax year.

Attach a statement to the corporation’s tax return stating the

corporation qualifies for the extension to file and pay because it

is:

If the corporation is unable to file its return within the 3-month

extension, check box 3 on Form 7004 to request an additional

3-month extension.

Exceptions for certain partnerships. Partnerships that keep

their records and books outside the United States and Puerto

Rico are entitled to a 2-month extension of time to file and pay, if

applicable.

You do not need to file Form 7004 if the partnership is taking

the 2-month extension of time to file and pay. Attach a statement

to the partnership’s tax return stating that the partnership qualifies

for the extension of time to file and pay. If the partnership is

unable to file its return within the 2-month period, check box 3 on

Form 7004 to request an additional 4-month extension.

Line 4a. Tax Year

If you do not use a calendar year, complete the lines showing the

tax year beginning and ending dates.

Line 4b. Short Tax Year

Check the applicable box for the reason for the short tax year. If

the box for “Change in accounting period” is checked, the entity

must have applied for approval to change its tax year unless

certain conditions have been met. For more information, see Form

1128, Application To Adopt, Change, or Retain a Tax Year, and

Pub. 538, Accounting Periods and Methods.

Line 5. Consolidated Return

Note. This is applicable to corporations only.

Only the common parent of a consolidated group can request

an extension of time to file the group’s consolidated return.

Generally, all members of a consolidated group must use the

same taxable year as the common parent corporation. If,

however, a particular member of a consolidated group is required

to file a separate income tax return for a short period and seeks

an extension of time to file the return, that member must file a

separate Form 7004 for that period. See Regulations section

1.1502-76 for details.

Caution: Any member of either a controlled group of corporations

or an affiliated group of corporations not joining in a consolidated

return must file a separate Form 7004.

Note. Failure to list members of the affiliated group on an

attachment may result in the group’s inability to elect to file a

consolidated return. See Regulations sections 301.9100-1

through 301.9100-3.

Line 6. Tentative Total Tax

● A domestic corporation whose principal income is from

sources within the possessions of the United States.

● A foreign corporation that maintains an office or place of

business in the United States,

● A domestic corporation that transacts its business and keeps

its books and records of account outside the United States and

Puerto Rico, or

Enter the total tax the entity expects to owe for the tax year

including any nonrefundable credits. See the specific instructions

for the applicable return to estimate the amount of the tentative

tax. If you expect this amount to be zero, enter -0-.

Line 7. Total Payments and Credits

Enter the total payments and refundable credits. For more

information about “write-in” payments and credits, see the

instructions for the applicable return.

Line 8. Balance Due

Form 7004 does not extend the time to pay tax. If the entity is a

corporation or affiliated group of corporations filing a consolidated

return, the corporation must remit the amount of the unpaid tax

liability shown on line 8 on or before the due date of the return.

Domestic corporations must deposit all income tax payments

by using the Electronic Federal Tax Payment System (EFTPS) or

with Form 8109, Federal Tax Deposit Coupon, by the due date of

the return. If you file Form 7004 electronically, you can pay by

Electronic Funds Withdrawal (EFW). See Form 8878-A. If the

corporation expects to have a net operating loss carryback, the

corporation can reduce the amount to be deposited to the extent

of the overpayment resulting from the carryback, provided all

other prior year tax liabilities have been fully paid and Form 1138,

Extension of Time for Payment of Taxes by a Corporation

Expecting a Net Operating Loss Carryback, is filed with Form

7004.

A trust (Form 1041), electing large partnership (Form 1065-B),

or REMIC (Form 1066) will be granted an extension even if it

cannot pay the full amount shown on line 8. But it should pay as

much as it can to limit the amount of penalties and interest it will

owe. If the trust, electing large partnership, or REMIC needs to

make a payment, see Note below.

Foreign corporations that maintain an office or place of

business in the United States should pay their tax as described

above for domestic corporations.

For foreign corporations that do not maintain an office or place

of business in the United States and need to make a payment,

see Note below.

If you are requesting an extension of time to file Form 1042, see

the deposit rules in the instructions for the form to determine how

payment must be made.

Line 1. Code for Type of Return

Enter the appropriate Form Code in the boxes to indicate the type

of return for which you are requesting an extension. Enter only

one Form Code. If you have more than one type of return, file a

separate Form 7004 for each type of return. The form codes are

listed at the bottom of Form 7004.

Attach a list of all members of the consolidated group showing

the name, address, and EIN for each member of the group. If you

file a paper return, you must provide this information using the

following format: 8.5 x 11, 20 lb. white paper, 12 point font in

Courier, Arial, or Times New Roman; black ink; one sided printing,

and at least 1⁄2 inch margin. Information is to be presented in a

two column format, with the left column containing affiliates’

names and addresses, and the right column containing the TIN

with 1⁄2 inch between the columns. There should be two blank

lines between listed affiliates.

If your mailing address has changed since you filed your last

return, use Form 8822, Change of Address, to notify the IRS of

the change. A new address shown on Form 7004 will not update

your record.

If the entity’s address is outside the United States or its

possessions or territories, enter in the space for “city or town,

state, and ZIP code,” the information in the following order: city,

province or state, and country. Follow the country’s practice for

entering the postal code. Do not abbreviate the country name.
Form 7004 (Rev. 12-2006) Page 4

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal

Revenue laws of the United States. You are required to give us

the information. We need it to ensure that you are complying with

these laws and to allow us to figure and collect the right amount

of tax.

You are not required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average

time is:

Preparing the form 2 hr., 5 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making this form simpler, we would

be happy to hear from you. You can write to the Internal Revenue

Service, Tax Products Coordinating Committee, 1111 Constitution

Ave. NW, IR-6406, Washington, DC 20224. Do not send the tax

form to this address. Instead, see Where To File, below.

Learning about the law or the form 1 hr., 3 min.

Copying, assembling, and 

sending the form to the IRS 16 min.

Recordkeeping 3 hr., 6 min.

Connecticut, Delaware, District of Columbia, Illinois,

Indiana, Kentucky, Maine, Maryland, Massachusetts,

Michigan, New Hampshire, New Jersey, New York, North

Carolina, Ohio, Pennsylvania, Rhode Island, South

Carolina, Vermont, Virginia, West Virginia, Wisconsin

Cincinnati, OH 45999-0045

IF the form is . . . THEN file Form 7004 at:

Internal Revenue Service Center AND the settler is (or was at death) . . .

706-GS(D) &

706-GS(T)

A resident U.S. citizen, resident alien, 

nonresident U.S. citizen, or alien

Cincinnati, OH 45999-0045, or for private delivery service:

201 W. Rivercenter Blvd., Covington, KY 41011-1424

Alabama, Alaska, Arizona, Arkansas, California, Colorado,

Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana,

Minnesota, Mississippi, Missouri, Montana, Nebraska,

Nevada, New Mexico, North Dakota, Oklahoma, Oregon,

South Dakota, Tennessee, Texas, Utah, Washington,

Wyoming

THEN file Form 7004 at:

Internal Revenue Service Center

AND your principal business, office, or agency 

is located in . . .

1041, 1120-H

Ogden, UT 84201-0045

A foreign country or U.S. possession

Any location 1041-QFT,

8725, 8876

Any location Ogden, UT 84409-0045 990-C, 1041-N,

1065-B, 1120-POL

Cincinnati, OH 45999-0045

Connecticut, Delaware, District of Columbia, Illinois,

Indiana, Kentucky, Maine, Maryland, Massachusetts,

Michigan, New Hampshire, New Jersey, New York, North

Carolina, Ohio, Pennsylvania, Rhode Island, South

Carolina, Vermont, Virginia, West Virginia, Wisconsin

And the total assets at the end of the tax year are:

Less than $10 million

Cincinnati, OH 45999-0045;

1065, 1120, 

1120 (subchT),

1120-A, 1120-L,

1120-ND, 

1120-REIT, 

1120-RIC, 1120-S,

1120-SF, 8612,

8613

Alabama, Alaska, Arizona, Arkansas, California, Colorado,

Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana,

Minnesota, Mississippi, Missouri, Montana, Nebraska,

Nevada, New Mexico, North Dakota, Oklahoma, Oregon,

South Dakota, Tennessee, Texas, Utah, Washington,

Wyoming

8831 Cincinnati, OH 45999-0045

Ogden, UT 84201-0045

$10 million or more

Ogden, UT 84201-0045

Any location

A foreign country or U.S. possession

P.O. Box 409101, Ogden, UT 84409

P.O. Box 409101, Ogden, UT 84409

Any location

1042, 1120-F,

1120-FSC,

3520-A, 8804

P.O. Box 409101, Ogden, UT 84409

1066, 1120-C, The United States

1120-PC

Ogden, UT 84201-0045

A foreign country or U.S. possession

P.O. Box 409101, Ogden, UT 84409

Where To File

IF the form is . . .

Note. On all checks or money orders, write the entity’s taxpayer

identification number (TIN), the type of tax return, and the tax year

to which the payment applies. Make the check or money order

payable to “United States Treasury.”

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103.