Form 7004

To extend a business tax return, you file a separate Form 7004 for it by the return’s original due date. It needs no signature, and most applications can be filed electronically. The IRS no longer sends approval notices. It writes only to deny a request.

The automatic extension lasts 6 months for partnerships and corporations, S corporations included. That covers an LLC taxed as a partnership or a corporation. Estates and trusts that file Form 1041 get 5½ months. A C corporation whose tax year ends June 30 and began before 2026 gets 7 months. For calendar-year 2026 returns, Forms 1065 and 1120-S move from March 15 to September 15, 2027. Form 1120 moves from April 15 to October 15, 2027.

Form 7004 extends only the time to file. The tax is still due on the original date. Tax paid after that draws interest, and usually a late payment penalty.

Form 7004 does not extend Form 1040. A sole proprietor extends Form 1040 with Form 4868, because the business is reported on that return.

State returns follow their own extension rules. California extends an LLC’s Form 568 automatically, with no form to file. Texas franchise tax needs its own extension request.