BUSINESS TAX EXTENSIONS
More time to file. Not more time to pay.
Form 7004 can extend the filing time for eligible business returns.
Partnerships · Form 1065
Eligible partnerships generally request an automatic six-month filing extension using Form 7004 by the original return due date.
C corporations · Form 1120
Many C corporations can request a six-month extension. Special tax-year rules can apply, so verify current IRS instructions.
S corporations · Form 1120-S
Eligible S corporations generally request an automatic six-month extension using Form 7004 by the original return due date.
Payment and state rules
Estimate and pay tax by the original deadline where required. States may have separate payment and extension requirements. An extension is not permission to file late without a valid request.
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