Business tax extensions with Form 7004
Partnerships, corporations, estates and trusts request automatic extensions on IRS Form 7004. As with individuals, it extends the time to file, not to pay.
Reviewed October 30, 2026 against IRS.gov guidance. How we check facts.
2026 business deadlines
| Entity | Return | Due | With Form 7004 |
|---|---|---|---|
| Partnership, multi-member LLC | 1065 | Monday, March 15, 2027 | Wednesday, September 15, 2027 |
| S corporation | 1120-S | Monday, March 15, 2027 | Wednesday, September 15, 2027 |
| C corporation (calendar year) | 1120 | Thursday, April 15, 2027 | Friday, October 15, 2027 |
| Estate or trust | 1041 | Thursday, April 15, 2027 | Thursday, September 30, 2027 |
How to file Form 7004
- Find the code for the return you are extending in Part I of the form (for example, 09 for Form 1065, 25 for Form 1120-S, 12 for Form 1120, and 04 for an estate’s or 05 for a trust’s Form 1041). Check the current instructions; codes are listed there.
- Enter the business name, EIN and address exactly as on the return.
- Estimate the tentative total tax, subtract payments and credits, and pay the balance due.
- E-file through business tax software or a tax professional, or mail it to the address in the instructions, by the original due date.
Partnerships and S corporations usually owe no entity-level income tax, but late filing still costs money: the IRS charges a penalty per partner or shareholder for each month a return is late. File the extension even if nothing is due.
Frequently asked questions
What form extends a business tax return?
Form 7004 extends most business returns, including Forms 1065, 1120, 1120-S and 1041. File a separate Form 7004 for each return you are extending.
Does a single-member LLC file Form 7004?
Usually not. A single-member LLC taxed as a sole proprietorship reports on the owner’s Form 1040, so the owner files Form 4868. If the LLC elected to be taxed as a corporation, it uses Form 7004.
Can Form 7004 be filed on paper?
Yes, but the IRS encourages e-filing, and many business returns can only be e-filed. Paper forms go to the address in the Form 7004 instructions for your form type and state.
Does a partnership extension extend the partners’ deadlines?
No. Each partner still needs their own extension if they can’t file by April 15. Partners waiting on a late K-1 commonly file Form 4868.