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Form 7004: How to Get an Automatic Extension for Business Tax Returns
Last updated October 27, 2026
Quick answer
Form 7004 gives most business returns — including Form 1120, Form 1065, Form 1120-S and the pro forma 1120 with Form 5472 — an automatic extension of time to file, generally six months. It must be filed by the return’s original due date, and no reason is required. It extends only the time to file, not the time to pay: any tax owed is still due on the original date.
Free to start — you only pay when you download or file.
Who needs Form 7004
• Foreign-owned single-member LLCs that need more time for the pro forma 1120 and Form 5472
• C corporations filing Form 1120
• Partnerships and multi-member LLCs filing Form 1065
• S corporations filing Form 1120-S
Form 7004 at a glance
Deadline
The original due date of the return being extended
Extension length
Generally 6 months (e.g. April 15 → October 15 for calendar-year corporations)
Reason needed
No — the extension is automatic if filed correctly and on time
Tax payments
Not extended — estimate and pay any tax due by the original date
One form per return
Each return you extend needs its own Form 7004 with the right form code
How to file Form 7004 step by step
1. Identify the return you are extending
For a foreign-owned single-member LLC this is the pro forma Form 1120 with Form 5472; other companies extend their Form 1120, 1065 or 1120-S.
2. Check the deadline
Form 7004 must be filed by the original due date of that return — April 15 for calendar-year corporations and foreign-owned single-member LLCs, March 15 for partnerships and S corporations.
3. Enter the company details and form code
Provide the company name, address and EIN, and the code for the return being extended, plus the tax year.
4. Estimate any tax due
Enter the tentative tax, payments already made and the balance. Foreign-owned single-member LLCs filing a pro forma 1120 generally have no tax to report.
5. Submit it before the deadline
File the extension and keep proof of submission. Then complete and file the return itself by the extended due date.
Form 7004: frequently asked questions
Can a foreign-owned LLC use Form 7004 for Form 5472?
Yes. A foreign-owned single-member LLC files Form 7004 for its pro forma Form 1120, which extends the deadline for the attached Form 5472 as well.
Do I need to explain why I need an extension?
No. The Form 7004 extension is automatic — you do not have to give a reason, as long as it is filed correctly by the original due date.
Does Form 7004 extend the time to pay tax?
No. It only extends the time to file. Any tax owed is still due on the original due date, and interest and late-payment penalties apply to unpaid amounts.
What happens if I miss the Form 7004 deadline?
A late Form 7004 is not valid, so the return is late from the original due date. For Form 5472 that can mean the $25,000 late-filing penalty.
Related guides
How to File Form 5472 for a Foreign-Owned U.S. LLCHow to Get an EIN Without an SSN (Form SS-4)Form 2553: How to Elect S Corporation StatusThis guide is general information about IRS requirements, not tax or legal advice. Rules and amounts can change — check the current IRS instructions or a tax professional for your situation. How we write our guides