Form 7004 (Rev. December 2025): how to file the automatic extension of time to file business returns
Extends the time to file the pro forma Form 1120 and the Form 5472 a foreign-owned single-member LLC files with it by six months; it does not extend the time to pay. Filed by the return's due date with "Foreign-owned U.S. DE" across the top, faxed or mailed to the IRS PIN Unit in Ogden (not the regular Form 7004 address).
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, faxed or mailed
- Fee
- Free
The form, line by line
| Line | What goes there |
|---|---|
| Top | Is this for the pro forma Form 1120 a foreign-owned U.S. disregarded entity files with Form 5472?Yes / No |
| Name | Name |
| Identifying number | Identifying number (EIN) |
| Address | Number and street |
| Address | Room or suite no. |
| Address | City or town |
| Address | State or province |
| Address | Country (if outside the United States) |
| Address | ZIP or foreign postal code |
| 1 | Form code for the return being extended12 (Form 1120) / 09 (Form 1065) / 25 (Form 1120-S) / 34 (Form 1120-C) / 15 (Form 1120-F) |
| 2 | Is it a foreign corporation without an office or place of business in the United States?Yes / No |
| 3 | Is it the common parent of a group filing a consolidated return?Yes / No |
| 4 | Does it qualify under Regulations section 1.6081-5?Yes / No |
| 5a | Calendar year (last two digits, e.g. 26) |
| 5b | Short tax year reasonNot a short year / Initial return / Final return / Change in accounting period / Consolidated return to be filed / Other |
| 6 | Tentative total tax |
| 7 | Total payments and credits |
| 8 | Balance due |
Official links
Checked against the agency's own page.
Every filing links to the agency's own page, and every fact comes from an official form or agency page. Agency requirements change; check the agency's page before you file. How we source and check these guides
Was this page helpful?
Get the plan for your exact address
This guide covers the city. Your exact address decides the county, the health district and the zoning. Placetta maps every filing for it, fills the official forms from your details, adds the deadlines and puts them up for your approval.
- The full list for your address, in filing order
- The official forms, filled line by line
- Renewal and inspection reminders