Business tax extensions
Business tax extensions and Form 7004
Partnerships, multi-member LLCs, S corporations and C corporations extend their federal return with Form 7004, filed by the return’s original due date. The extension is automatic and generally six months, but any tax due is still due on the original date.
Who files Form 7004
Form 7004 extends the time to file business income tax and information returns, among them Form 1065 for partnerships and LLCs taxed as partnerships, Form 1120-S for S corporations, and Form 1120 for C corporations.
Sole proprietors and single-member LLCs that have not elected to be taxed as a corporation report on the owner’s Form 1040, so they extend with the individual extension (Form 4868), not Form 7004.
There are no blanket requests: file a separate Form 7004 for each return you want to extend.
Deadlines for calendar-year businesses
Form 7004 has to be filed on or before the regular due date of the return. The extension it gives is generally six months.
| Return | Regular due date | Extended due date with Form 7004 |
|---|---|---|
| Form 1065 (partnership, multi-member LLC) | Monday, March 15, 2027 | Wednesday, September 15, 2027 |
| Form 1120-S (S corporation) | Monday, March 15, 2027 | Wednesday, September 15, 2027 |
| Form 1120 (C corporation) | Thursday, April 15, 2027 | Friday, October 15, 2027 |
- Fiscal-year businesses use the same rule, counted from the end of their own tax year.
- C corporations with a tax year ending June 30 that began before January 1, 2026 get a 7-month extension; for tax years beginning in 2026 it is 6 months.
How to file it
Form 7004 is short: the business’s name, EIN and address, a code for the return being extended, and the tentative tax, payments and balance due.
- Electronically for most returns, which is the fastest and gives you a record. If you file the extension on paper but the return electronically, the return can be processed before the extension is recorded and trigger a penalty notice.
- On paper, to the IRS service center listed for your form and state in the Form 7004 instructions; the address depends on both.
- No signature is needed on Form 7004, and the IRS no longer sends an approval; it writes only if the request is denied.
- Use the business name and EIN exactly as the IRS has them. A mismatch can leave you without a valid extension.
The tax is still due on the original date
Form 7004 does not extend the time to pay. Estimate the tax and pay it by the regular due date. Unpaid tax collects interest from that date, plus a late-payment penalty of 0.5% a month, up to 25%.
A corporation with an extension is not charged the late-payment penalty if it paid at least 90% of its tax by the regular due date and pays the rest by the extended date. Partnerships usually owe no income tax of their own, but filing Form 1065 late, including past the extended date, carries a penalty for each partner for each month, unless there is reasonable cause.
State business returns
States set their own rules. California, for example, automatically gives corporations filing Form 100 and other entities that are not corporations a seven-month extension, and S corporations filing Form 100S a six-month one, with no application, as long as the business is not suspended. Tax owed is still due on the original date, paid electronically or with Form FTB 3537 (LLCs), FTB 3538 (limited partnerships and LLPs) or FTB 3539 (corporations).
Need your business return done by the extended date?
USTAXX prepares partnership, S corporation and corporation returns, and works with LLC owners on S corporation elections and quarterly estimated taxes. We are an IRS Authorized e-file provider and work with clients remotely, by phone or video, and in person in Naperville, IL.
Questions people ask
What form do I use to extend a business tax return?
Form 7004, for partnership, S corporation, C corporation and certain other returns. File a separate one for each return, by that return’s regular due date.
When is the business tax extension deadline?
Form 7004 is due by the return’s regular due date. For calendar-year 2026 returns that is March 15, 2027 for Forms 1065 and 1120-S, extending them to September 15, 2027, and April 15, 2027 for Form 1120, extending it to October 15, 2027.
Does a single-member LLC file Form 7004?
Not usually. A single-member LLC that has not elected corporate tax treatment reports on the owner’s Form 1040, so the owner uses the individual extension, Form 4868.
Does Form 7004 extend the time to pay?
No. Tax is due by the regular due date. Unpaid tax collects interest and a late-payment penalty of 0.5% a month, up to 25%.
Where do I mail Form 7004?
It depends on which return you are extending and where the business is located; the Form 7004 instructions list the service center for each. Filing electronically avoids the question and is faster.
Where these rules come from
- IRS: About Form 7004
- IRS: Instructions for Form 7004
- IRS: Publication 509 (2026), Tax Calendars
- IRS: Failure to pay penalty
- California FTB: Extension to file
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.