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IRS Form 7004: Automatic Extension for Business Tax Returns

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Form 7004 – Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns,” will automatically extend the filing deadline for 32 different IRS returns. Use Express Extension to E-File Form 7004 in minutes.

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									IRS Form 7004: Automatic Extension for Business Tax Returns

IRS Form 7004, officially known as the “Form 7004 – Application for Automatic Extension of
Time to File Certain Business Income Tax, Information, and Other Returns,” is a request for an
automatic extension of time to file certain business tax returns. The deadline to file a Business
Tax Extension is March 15, 2013. The extension will be granted by the IRS if the business:

1.   Complete IRS Form 7004 properly,
2.   Make a proper estimate of the tax (if applicable),
3.   File the form by the due date of the return to which the Form 7004 applies,
4.   Pay any tax that is due.

An IRS Form 7004 can be submitted to automatically extend the filing deadline for 32 different
IRS returns. The IRS typically grants automatic extensions of five (5) or six (6) months,
depending on the return for which the extension is filed. The eligible returns and length of
automatic extensions are listed below:


Form #                           Due Date to File Extension        Description
Form 1065                        The 15th day of the fourth        U.S. Return of Partnership
                                 month after the close of tax      Income
                                 year
Form 8804                        The 15th day of the fourth or     Annual Return for Partnership
                                 sixth* month ( *Partnerships      Withholding Tax (Section
                                 that keep books of accounts       1446)
                                 outside USA and Puerto Rico)
                                 after close of partnership tax
                                 year end
Form 1041 (estate)               For calendar year trust and       U.S. Income Tax Return for
                                 estate, file by 15th April 2013   Estates and Trusts
                                 with schedule K-1. For fiscal
                                 year trusts and estates file by
                                 the 15th day of the fourth
                                 month after the close of tax
                                 year
Form 1041 (trust)                For calendar year trust and       U.S. Income Tax Return for
                                 estate, file by 15th April 2013   Estates and Trusts
                                 with schedule K-1. For fiscal
                                 year trusts and estates file by
                                 the 15th day of the fourth
                                 month after the close of tax
                                 year
FORM 7004-AUTOMATIC 6-MONTH EXTENSION

Form #              Due Date to File Extension       Description
Form 706-GS (D)     April 15th 2013 will be last     Annual Return for Partnership
                    day to file extension for Form   Withholding Tax (Section
                    706-gs (D)                       1446)
Form 706-GS (T)     April 15th 2013 will be last     Generation-Skipping Transfer
                    day to file extension for Form   Tax Return for Terminations
                    706-gs (T)
Form 1041-N         April 15th 2013 will be last     U.S. Income Tax Return for
                    day to file extension for Form   Electing Alaska Native
                    1041-N                           Settlement Trusts
Form 1041-QFT       April 15th 2013 will be last     U.S. Income Tax Return for
                    day to file extension for Form   Qualified Funeral Trusts
                    1041-QFT
Form 1042           By 15th March 2013               Annual Withholding Tax
                                                     Return for U.S. Source Income
                                                     of Foreign Persons
Form 1065-B         April 15th 2013 will be last     U.S. Return of Income for
                    day to file extension for Form   Electing Large Partnerships
                    1065-b
Form 1066           April 15th 2013 will be last     U.S. Real Estate Mortgage
                    day to file extension for Form   Investment Conduit (REMIC)
                    1066                             Income Tax Return
Form 1120           15th March 2013 falls as         U.S. Corporation Income Tax
                    deadline to file an extension    Return
                    for Form 1120
Form 1120-C         The 15th day of the ninth        U.S. Income Tax Return for
                    month following the close of     Cooperative Associations
                    tax year provided
                    requirements in section
                    6072(d) are met before filing.
                    If not file by 15th day of the
                    third month following the
                    close of tax year
Form 1120-F         If the foreign corporation has   U.S. Income Tax Return of a
                    an office in USA file by         Foreign Corporation
                    March'15 2013. It the foreign
                    corporation has no office in
                    USA then file by June'15 2013.
Form 1120-FSC       15th March 2013 falls as         U.S. Income Tax Return of a
                    deadline to file an extension    Foreign Sales Corporation
                    for Form 1120-FSC
Form 1120-H      15th March 2013 falls as         U.S. Income Tax Return for
                 deadline to file an extension    Homeowners Associations
                 for Form 1120-H
Form 1120-L      15th March 2013 falls as         U.S. Life Insurance Company
                 deadline to file an extension    Income Tax Return
                 for Form 1120-L
Form 1120-ND     15th March 2013 falls as         Return for Nuclear
                 deadline to file an extension    Decommissioning Funds and
                 for Form 1120-ND                 Certain Related Persons
Form 1120-PC     15th March 2013 falls as         U.S. Property and Casualty
                 deadline to file an extension    Insurance Company Income
                 for Form 1120-PC                 Tax Return
Form 1120-POL    15th March 2013 falls as         U.S. Income Tax Return for
                 deadline to file an extension    Certain Political Organizations
                 for Form 1120-POL
Form 1120-REIT   15th March 2013 falls as         U.S. Income Tax Return for
                 deadline to file an extension    Real Estate Investment Trusts
                 for Form 1120-REIT
Form 1120-RIC    15th March 2013 falls as         U.S. Income Tax Return for
                 deadline to file an extension    Regulated Investment
                 for Form 1120-RIC                Companies
Form 1120S       15th March 2013 falls as         U.S. Income Tax Return for an
                 deadline to file an extension    S Corporation
                 for Form 1120S
Form 1120-SF     15th March 2013 falls as         U.S. Income Tax Return for
                 deadline to file an extension    Settlement Funds (Under
                 for Form 1120-SF                 Section 468B)
Form 3520-A      15th March 2013 falls as         Annual Information Return of
                 deadline to file an extension    Foreign Trust With a U.S.
                 for Form 3520-A                  Owner
Form 8612        15th March 2013 falls as         Return of Excise Tax on
                 deadline to file an extension    Undistributed Income of Real
                 for Form 8612                    Estate Investment Trusts
Form 8613        15th March 2013 falls as         Return of Excise Tax on
                 deadline to file an extension    Undistributed Income of
                 for Form 8613                    Regulated Investment
                                                  Companies
Form 8725        File by the 90th day following   Excise Tax on Greenmail
                 receipt of any portion of the
                 greenmail
Form 8831        April 15th 2013 will be last     Excise Tax on Greenmail
                 day to file extension for Form
                 8831, in which the residual
            interest is transferred to a
            disqualified organization. A
            pass-through entity must file
            and pay the tax due by the
            15th day of the 4th month
            following the close of its tax
            year in which the disqualified
            person is a record holder
Form 8876   By 90th day following the         Excise Tax on Structured
            structured settlement             Settlement Factoring
                                              Transactions
Form 8924   File by later of 30th June 2013   Excise Tax on Certain
            or 90 days following taxable      Transfers of Qualifying
            transfer                          Geothermal or Mineral
                                              Interests
Form 8928   By the 15th day of the fourth     Return of Certain Excise Tax
            month following the close of      under Chapter 43 of the
            tax year                          Internal Revenue Code

								
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