An extension to file is not an extension to pay tax.
Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, grants an automatic six-month extension to file. It covers a defined list of return types set out in the form's own instructions, including corporate, partnership, and fiduciary returns.
| Return | Filer |
|---|---|
| Form 1120 | C corporation income tax |
| Form 1120-S | S corporation income tax |
| Form 1065 | Partnership return of income |
| Form 1041 | Estates and trusts income tax |
| Form 1042 | Withholding tax return for foreign persons' U.S. source income |
Form 7004's own instructions list the complete set of eligible returns by number, along with each return's specific extension period; not every return on the list receives a full six months. Confirm the specific return's period against the current Form 7004 instructions before filing.
The extension moves the filing deadline only. It does not extend the time to pay any tax due. Interest under IRC §6601 and applicable failure-to-pay penalties continue to accrue on unpaid tax from the original due date, regardless of the extension.
Form 7004 can be e-filed through IRS Modernized e-File (MeF) using tax software, or mailed to the address specified in the current form instructions for the entity type and location. No signature is required and no explanation is needed - the extension is automatic upon timely, properly completed filing.