IRS Regulations Section 1.6081-5: Automatic Tax Extension Rules for Certain Entities 

Automatic Extensions for Certain Corporations and Partnerships 

Some foreign and domestic corporations, along with certain partnerships, qualify for an automatic extension of time to file and pay taxes under Regulations section 1.6081-5. These entities do not need to file 7004 Form to receive this extension. Instead, they must file their tax return—or request an additional extension—by the 15th day of the 6th month following the end of their tax year. Any balance due must also be paid by this deadline. 

Who Qualifies for this Automatic Extension? 

The following entities are eligible: 

• Partnerships that maintain their books and records outside the United States and Puerto Rico. 
• Foreign corporations that have an office or place of business in the United States. 
• Domestic corporations that conduct business and maintain their books and records outside the United States and Puerto Rico. 
• Domestic corporations whose principal income comes from sources within U.S. possessions. 

Required Statement for the Tax Return 

Entities taking advantage of this automatic extension must attach a statement to their tax return confirming their qualification. This ensures compliance with IRS regulations and helps avoid processing delays. 

Requesting an Additional Extension 

If the entity can’t file its return by the 15th day of the 6th month, it may request an additional extension using 7004 Form by selecting the appropriate option on Line 4. 

However, this request only extends the time to file—not the time to pay any taxes due. The additional extension period varies based on the entity type: 

• Partnerships and S corporations – Additional 3 months 
• C corporations and Form 1120-POL filers – Additional 4 months 

File 7004 Form Online with TaxZerone

 For businesses that require an additional extension, TaxZerone offers a quick and reliable way to e-file Form 7004. With an easy-to-use platform and instant IRS confirmation, TaxZerone ensures that your extension request is submitted without hassle. 

Take control of your tax deadlines today. Visit TaxZerone and e-file your IRS Form 7004 with confidence!