What is IRS form 7004?

What Is IRS Form 7004?

The IRS uses Form 7004, also called the 7004 extension form or simply f7004, to grant businesses an automatic extension to file their tax returns. Filing this form provides an extension of up to six months, depending on the type of return. Many also refer to it as the federal form 7004 extension.

2026 Deadlines for Business Tax Returns (Using Form 7004)

For the 2025 tax year (returns filed in 2026), these are the key federal deadlines that can be extended by filing Form 7004:

Filing Form 7004 by the original due date automatically extends the filing deadline to the dates shown above. Remember, this only extends the time to file, not the time to pay any federal taxes owed.

Who Should File Form 7004?

Form 7004 applies to corporations, S corporations, partnerships, and certain estates and trusts that need additional time to file. Examples include:

• Form 1120 filers (C corporations) using the 1120 extension form.
• Form 1120-S filers (S corporations) using the 1120 S extension form or s corp extension form.
• Partnerships requesting an extension form for business tax returns.

Can You File Form 7004 Online?

Yes. Businesses can file Form 7004 online through IRS-approved providers. Many taxpayers search for terms like efile form 7004, form 7004 efile, or form 7004 e file. The IRS also accepts direct e-file 7004 submissions. This makes it simple for corporations and partnerships to submit their extension form 7004 electronically instead of mailing paper forms.

If you are wondering “how to efile 7004” or “how to efile form 7004”, the process is straightforward: select an IRS e-file provider, complete the form electronically, and transmit it before the due date of your return. This ensures your extension request is acknowledged immediately.

Learn more in our tax extension resources section.

Where to Mail Form 7004

If you prefer not to e-file, you can submit a paper form. The IRS specifies addresses depending on the business type and location. Many ask: “where to mail form 7004” or “where to send 7004”. The instructions for Form 7004 provide the current mailing addresses.

However, the IRS strongly encourages e-filing because it is faster, more secure, and provides immediate confirmation. For guidance, see our support articles.

Form 7004 Instructions and Formats

Taxpayers can access the official form 7004 pdf directly from the IRS website. This form must be completed and either e-filed or mailed before the original due date of the return. Using the form 7004 instructions is critical to ensure you enter the correct codes for the return type you are extending.

Because it is a federal filing, taxpayers sometimes ask “is IRS federal or state?”. Form 7004 is strictly a federal extension and does not apply to state-level business returns. For state-level help, explore our tax articles.

Bottom Line

IRS Form 7004—also known as the extension form 7004—is the standard way for businesses to request extra time to file federal returns like 1120, 1120-S, and partnership filings. While it extends the deadline to file, it does not extend the deadline to pay. For speed and accuracy, most businesses efile Form 7004 online, but paper filing is also an option.