Tax Trails - Extension to File
You must file Form 7004 (PDF), Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, on or before the due date of the entity's tax return, in order to receive an automatic 5-month extension for partnership, estate (other than bankruptcy estates), and trust returns; and a 6-month extension for all other annual business returns.
This form is filed with the Internal Revenue Service Center listed in the Instructions for Form 7004.
An automatic extension of time for filing an income tax return will not extend the time for payment of the tax due on the return.
Automatic extensions of time to file corporate income tax returns will be allowed without payment of tax as long as Form 7004 is accompanied by Form 1138 (PDF), Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, showing an expected net operating loss carryback that will eliminate the tentative tax shown on Form 7004 and provided that all other prior year tax liabilities have been fully paid.
