Form 7004

What is Form 7004?

A request for more time to file, moving the deadline from April 15 to October 15. It must reach the IRS before April 15, and it postpones the filing, not a payment.

Form 7004 asks the IRS for an automatic extension. Automatic means what it says: you do not give a reason and the IRS does not decide — filing it on time is the whole process. For a foreign-owned LLC it moves the Form 5472 deadline six months, from April 15 to October 15.

The catch is timing. It has to be with the IRS before the original deadline. Once April 15 has gone an extension does nothing at all: the return is simply late, and nothing filed afterwards makes it on time again.

It extends only the time to file, never the time to pay. The disregarded-entity information package does not calculate income tax payable. Any separate owner income tax, withholding, state or foreign tax obligations need their own review.