[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302306-105":53,"doc-detail-302306-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-7004-rev-december-2025","Instructions for Form 7004 - Rev. December 2025","","Instructions for IRS Form 7004 (Rev. December 2025) explain how to request an automatic extension of time to file certain business income tax, information, and other returns. The guidance covers purpose, who can use the form (and notable exclusions), when to file, electronic versus paper filing rules, signature requirements, and limits on blanket requests. It also details extension periods and exceptions, extension termination, rounding amounts to whole dollars, tax payment timing, and penalties for late filing.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-7004-rev-december-2025/302306/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-7004-rev-december-2025/302306.png","ImageObject",442,249,{"name":88,"@type":89},"Felix Montgomery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Form 7004?","Question",{"text":108,"@type":109},"Form 7004 is used to request an automatic extension of time to file certain business income tax, information, and other returns. The extension is granted when the form is properly completed, estimates are made as required, it is filed by the return due date, and any tax due is paid.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must Form 7004 be filed?",{"text":113,"@type":109},"Generally, Form 7004 must be filed on or before the due date of the applicable tax return. The due date is provided in the instructions for the return being extended, with exceptions noted for certain foreign and other filers.",{"name":115,"@type":106,"acceptedAnswer":116},"Does Form 7004 extend the time to pay taxes?",{"text":117,"@type":109},"No. Form 7004 does not extend the time to pay any tax due. Payment of the balance due on Part II, line 8 is generally required by the due date of the return for which the extension is filed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302306,1790176180,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},549768064778,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Instructions for Form 7004  \n(Rev. December 2025)  \nApplication for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Form 7004 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form7004](Form7004.)[.](Form7004.)  \nWhat’s New  \nPaper Forms 708, 8924, and 8928 for tax year 2025.  \nUse a paper Form 7004 for tax year 2025 to request an extension of time to file for Forms 708, 8924, and 8928. Electronic filing of these forms will start in tax year 2026.  \nElectronic payments. The IRS recommends paying [electronically whenever possible. Go to](electronically whenever possible. Go to IRS.gov/Pay to)[ ](electronically whenever possible. Go to IRS.gov/Pay to)[IRS.gov/Pay](electronically whenever possible. Go to IRS.gov/Pay to)[ to](electronically whenever possible. Go to IRS.gov/Pay to)[ ](electronically whenever possible. Go to IRS.gov/Pay to)[see all your payment options. Also](see all your payment options. Also), see the instructions for Part II, line 8.  \nGeneral Instructions Purpose of Form  \nUse Form 7004 to request an automatic extension of time to file certain business income tax, information, and other returns. The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 7004 by the due date of the return for which the extension is requested, and pay any tax that is due.  \nNote: Do not use Form 7004 to request an automatic extension of time to file Form 1041-A. Instead, use Form 8868.  \nWhen To File  \nGenerally, Form 7004 must be filed on or before the due date of the applicable tax return. The due date of the return can be found in the instructions for the applicable return.  \nExceptions. See the instructions for Part II, line 2, for foreign corporations with no office or place of business in the United States. See the instructions for Part II, line 4, for foreign and certain domestic corporations and for certain partnerships.  \nHow and Where To File  \nForm 7004 can be filed electronically for most returns. However, Form 7004 cannot be filed electronically for Forms 8612, 8613, 8725, 8831, 8876, or 706-GS(D) . For details on electronic filing, [go to](go to IRS.gov/Efile7004. If you)[ ](go to IRS.gov/Efile7004. If you)[IRS.gov/Efile7004](go to IRS.gov/Efile7004. If you)[. If you](go to IRS.gov/Efile7004. If you)[ ](go to IRS.gov/Efile7004. If you)do not file electronically, file Form 7004 with the Internal Revenue Service Center at the applicable address for  \nyour return as shown in  Where To File, later in the instructions.  \nCaution: If you file Form 7004 on paper and file your tax return electronically, your return may be processed before the extension is granted. This may result in a penalty notice.  \nSignature. No signature is required on this form.  \nNo Blanket Requests  \nFile 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 Part I, line 1. For consolidated group returns, see the instructions for Part II, line 3.  \nExtension Period  \nThe IRS will no longer send a notification that your extension has been approved. We will notify you only if your request for an extension is disallowed. Properly filing Form 7004 will automatically give you the maximum extension allowed from the due date of your return to file the return.  \nMaximum extension period. The automatic extension period for time to file is generally 6 months. Exceptions apply for certain filers of Form 1041 and for C corporations with tax years ending June 30.  \n• An estate (other than a bankruptcy estate) and a trust filing Form 1041 are eligible for an automatic 51/2","cbCaimNspweTj3W9","https://ap.wps.com/l/cbCaimNspweTj3W9","pdf",150920,"English","# Purpose of Form\n## When To File\n## How and Where To File\n## Signature and Blanket Requests\n## Extension Period and Termination\n## Rounding Off to Whole Dollars\n## Payment of Tax","[{\"question\":\"What is the purpose of Form 7004?\",\"answer\":\"Form 7004 is used to request an automatic extension of time to file certain business income tax, information, and other returns. The extension is granted when the form is properly completed, estimates are made as required, it is filed by the return due date, and any tax due is paid.\"},{\"question\":\"When must Form 7004 be filed?\",\"answer\":\"Generally, Form 7004 must be filed on or before the due date of the applicable tax return. The due date is provided in the instructions for the return being extended, with exceptions noted for certain foreign and other filers.\"},{\"question\":\"Does Form 7004 extend the time to pay taxes?\",\"answer\":\"No. Form 7004 does not extend the time to pay any tax due. Payment of the balance due on Part II, line 8 is generally required by the due date of the return for which the extension is filed.\"}]","Instructions for Form 7004 - Rev. December 2025 | PDF",1789791768]