Form 7004 Instructions: How to File for an LLC Extension
Updated June 2026 · Reviewed by a Form 5472 specialist
Updated June 2026 · Reviewed by a Form 5472 specialist
The short answer
Key takeaways
It takes seven steps: download the form, complete the name/address/EIN block, enter form code 12 in Part I, skip the special boxes, zero the tax lines in Part II, file by April 15, and keep proof before filing the package by October 15.
Form 7004 is one of the simplest IRS forms a foreign-owned LLC will file — a single page with two short parts. The whole purpose is to request the automatic six-month extension explained on the Form 7004 overview. Below is the line-by-line sequence.
| Step | What you do | Output |
|---|---|---|
| 1 | Download the current Form 7004 | Blank current-revision form |
| 2 | Complete name, address, EIN | Identified entity |
| 3 | Enter form code 12 (Form 1120) | Correct return extended |
| 4 | Skip the special checkboxes | Standard request |
| 5 | Zero the tentative-tax and payment lines | No payment for a DE |
| 6 | File by April 15 | Extension requested on time |
| 7 | Keep proof; file package by October 15 | Completed filing |
Source: IRS Instructions for Form 7004. Verified June 2026.
Use code 12, which corresponds to Form 1120. A foreign-owned disregarded entity files a pro forma Form 1120 as the cover return for Form 5472, so the 1120 code (12) is the correct entry in Part I, line 1.
Form 7004 covers dozens of returns, and you tell the IRS which one you are extending by entering its form code on Part I, line 1. For a foreign-owned disregarded entity, the return is the pro forma Form 1120, so the correct code is 12.
| Return | Form 7004 code | Used by |
|---|---|---|
| Form 1120 | 12 | Foreign-owned disregarded entity (pro forma) — correct choice |
| Form 1120-S | 25 | S-corporations (not non-resident owned) |
| Form 1065 | 09 | Multi-member LLC taxed as a partnership |
Source: IRS Instructions for Form 7004, list of codes. Verified June 2026.
Entering the wrong code can cause the IRS to apply the extension to the wrong return. For the standard single-owner non-resident LLC, code 12 is correct because the entity files a pro forma 1120.
Enter zero. A foreign-owned disregarded entity owes no entity-level income tax, so tentative total tax, total payments, and the balance due are all zero. There is nothing to pay with Form 7004.
Part II of Form 7004 asks for a tentative tax calculation. For most corporations this matters, because an extension to file is not an extension to pay. But a foreign-owned disregarded entity owes no entity-level income tax, so every figure in this block is zero.
| Line | Entry | Reason |
|---|---|---|
| Line 6 — tentative total tax | 0 | No entity-level tax |
| Line 7 — total payments and credits | 0 | Nothing paid in |
| Line 8 — balance due | 0 | Nothing owed |
Source: IRS Instructions for Form 7004. Verified June 2026.
Because the balance due is zero, there is no check to write and nothing to remit. The extension is purely about filing time, not payment.
Form 7004 can often be e-filed, or mailed to the IRS service center listed in its instructions for a Form 1120 filer. Many foreign-owned LLC owners mail it by certified mail to keep proof of timely filing.
Unlike the pro forma 1120 and Form 5472 (which must be mailed or faxed), Form 7004 itself can often be e-filed through tax software. Alternatively, you can mail it to the IRS service center specified in the Form 7004 instructions for the return you are extending (Form 1120).
Many non-resident owners choose to mail Form 7004 by certified mail so they have a dated receipt proving the extension was requested on time — useful if the IRS later questions the October 15 deadline. Whichever method you use, the goal is the same: provable, timely filing by April 15.
On or before the original deadline — April 15 for a calendar-year LLC. Filing after April 15 does not extend anything; the request must reach the IRS by the original due date to grant the six-month extension.
Timing is the one thing you cannot get wrong. Form 7004 must be filed on or before April 15. A day late and it extends nothing — the original return is already late and the penalty clock has started. There is no extension for the extension request.
Plan to file Form 7004 well before April 15 if you anticipate needing the extra time. The detailed deadline calendar, including the extended October 15 dates, is on the Form 5472 deadline page.
The filing deadline for your pro forma Form 1120 and Form 5472 moves automatically to October 15. You then complete and mail or fax that package by October 15 to avoid the $25,000 penalty.
Once a timely, correct Form 7004 is on file, the IRS automatically moves your filing deadline to October 15. There is no confirmation letter to wait for and no further action on the extension itself. The clock is simply reset.
Your remaining job is to file the actual package — the pro forma Form 1120 with Form 5472 attached — by October 15, mailing it to P.O. Box 149342, Austin, TX 78714-9342, or faxing 855-887-7737. The Form 5472 extension guide covers what the extended window does and does not change.
We file the extension and your full Form 5472 + pro forma 1120 for a flat $299, tracking both the April 15 and October 15 dates.