Form 7004 - Rev. July 1998 - Application for Automatic Extension of Time To File Corporation Income Tax Return

Sep 19, 2026

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Form 7004 (Rev. July 1998) is a corporate filing form used to request an automatic extension of time to file a corporation income tax return. The form supports a generally automatic 6-month extension (with certain corporations eligible for 3 months) and explains when the extension is granted, what must be completed, and how to handle balance due on line 6. It also provides guidance for foreign corporations, consolidated groups, filing locations, and payment timing, including special instructions for Form 990-T and Form 990-C filers.

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CategoryForms

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Pages2

Reading Time1 min

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Application for Automatic Extension of Time To File Corporation Income Tax Return

Who Must File and Which Tax Forms Apply

Extension Terms, When It Is Granted, and Payment Rules

When and Where to File

Instructions for Specific Filers and Special Notes

Form 7004 (Rev. July 1998) Department of the Treasury Internal Revenue Service Name of corporation Application for Automatic Extension of Time To File Corporation Income Tax Return OMB No. 1545-0233 Employer identification number Number, street, and room or suite no. ([If a P.O. box](If a P.O. box) or outside the United States, see instructions.) City or town, state, and ZIP code Check type of return to be filed: Form 1120 Form 1120-A Form 1120-F Form 990-C Form 990-T © Form 1120-FSC Form 1120-H Form 1120-L Form Form Form 1120-ND 1120-PC 1120-POL Form Form Form 1120-REIT 1120-RIC 1120S Form 1120-SF Note: Other 990 filers (i.e. , Form 990, 990-EZ, 990-BL, 990-PF, and certain filers of Form 990-T (see instructions)) must use Form 2758 to request an extension of time to file. | Form 1120-F filers: Check here if you do not have an office or place of business in the United States © | | --- | | 1a I request an automatic 6-month (or, for certain corporations, 3-month) extension of time
until , , to file the income tax return of the corporation named above for © calendar
year or © tax year beginning , , and ending , b If this tax. year is for less than 12 months, check reason:
Initial return Final return Change in accounting period Consolidated return to be filed | 2 If this application also covers subsidiaries to be included in a consolidated return, complete the following: | Name and address of each member of the affiliated group | Employer identification number | | | | Tax period | | | --- | --- | --- | --- | --- | --- | --- | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 3 4
a
b
c
e
f
5 6
Tentative tax (see instructions)
Credits:
Overpayment credited [from prior y](from prior y.e.ar 4a)[.](from prior y.e.ar 4a)[e](from prior y.e.ar 4a)[.](from prior y.e.ar 4a)[ar](from prior y.e.ar 4a)[ 4a](from prior y.e.ar 4a)

4b 4c ( )
Estimated tax payments for the tax year
Less refund for the tax year applied for on Form 4466
Credit for tax paid on undistributed capital gains (Form 2439) Credit for Federal tax on fuels (Form 4136)
Bal ©
4d
4e 4f
Total. Add lines 4d through 4f Balance due. Subtract line 5 from line 3. Deposit this amount electronically or with a Federal Tax Deposit (FTD) Coupon (see instructions) | | | 3 | | | | | | | | 5 | | | | | | | | 6 | | | | Signature.—Under penalties of perjury, I declare that I have been authorized by the above-named corporation to make this application, and to the best of my knowledge and belief, the statements made are true, correct, and complete. (Signature of officer or agent) (Title) (Date) For Paperwork Reduction Act Notice, see instructions. Cat. No. 13804A Form 7004 (Rev. 7-98) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. A Change To Note Form 990-T and Form 990-C filers must now send Form 7004 to the following address: Internal Revenue Service Center, Ogden, UT 84201-0012. Purpose of form. Form 7004, Application for Automatic Extension of Time To File Corporation Income Tax Return, is used by a corporation to request a 6-month extension of time to file its income tax return. The extension will be granted if you properly complete this form, file it, and pay any balance due on line 6 by the due date for the return for which the extension applies. Foreign corporations that use the automatic 3-month extension of time to file under Regulations section 1.6081-5 (see below) must pay the balance due by the 15th day of the 6th month following the close of the tax year. Do not file Form 7004 if you want a 3-month extension of time to file and pay under Regulations section 1.6081-5. Instead, attach a statement to the corporation’s tax return stating t

FAQs

What is Form 7004 used for?

Form 7004 is used by a corporation to request an automatic extension of time to file its income tax return.

How long is the extension requested on Form 7004?

The form requests an automatic 6-month extension in general, or a 3-month extension for certain corporations.

Does Form 7004 extend the time to pay tax?

No. Form 7004 does not extend the time for payment of tax.

Sep 19, 2026

Upload by Fahsai